Wet DBA: Check by the tax authorities
From 1 January 2020, the tax authorities will enforce more with clients. This means that correction obligations and additional assessments can be imposed, possibly with a fine. Enforcement will always only take place after supervision. This may, for example, consist of a company visit or due diligence. In October 2019, the tax authorities will start stricter supervision. The tax authorities will only enforce if the client qualifies as malicious or if instructions have been given that have not been followed.
Malicious is defined as the client “deliberately allows a situation of obvious bogus self-employment to arise or continue to exist because you know – or could have known – that there is actually an employment relationship”. If this is the case, correction obligations or additional assessments can be imposed. The tax authorities must prove that there are:
a (fictitious) employment relationship
obvious bogus self-employment
deliberate bogus self-employment
This usually provides an improper advantage or affects the playing field in an unfair way.