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Wiebes gave permission to concerned trade associations to publish model contracts that have been officially assessed for tax-relevant provisions. However, Wiebes now regrets this earlier commitment. In certain provisions, indemnities for clients have been included which do not comply with their legal liability.
indemnities
Belangenorganisatie ZZP Nederland (Advocates for Dutch Freelancers) found such disclaimers in contracts for tennis teachers and music teachers among others. The contract states that contractors must give their clients a safeguard if the tax authorities still impose an additional tax. Wiebes suggests that these are not tax-relevant provisions. “They are wrong and should be corrected,” he responds.
reassessment
Approved model contracts must be replaced the Declaration labour relationship (VAR) by May 1. Beforehand, contracts must clarify the relationship between freelancers and their clients. If both parties work according to the agreement, they run no risk of additional tax assessments and penalties.
Nevertheless, if there is an appearance of independence, the tax authorities can still impose an additional tax. Customers can only ask the entrepreneur to contribute to their income tax and employee contributions. Any provisions in a contract where the client is responsiple for all charges and expenses, does not comply with the legal liability.
Wiebes has promised earlier that the model contracts will be fully investigated in 2016 by external experts.