From 2025, the Dutch Tax Administration will restart making corrections for false self-employment. False self-employment is when someone presents themselves as self-employed (i.e. independent freelancer), while according to employment law there is an employment relationship. If there is no real independence, the company hring the freelancer should pay wages tax. This is already in effect in the Dutch wWages Tax Act, but so far has not been enforced by the Tax Authorities. Next year (January 2025), the enforcement moratorium will be lifted and the Tax Administration can again make corrections for false self-employment.
Source: Fiscaal Vanmorgen
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