End of the DBA enforcement moratorium: what changes for false self-employment from 2025
Since 2016, enforcement under the Deregulation of Assessment of Employment Relationships Act (Wet DBA) has been suspended. This enforcement moratorium will be lifted as of 1 January 2025. In preparation, the Dutch Tax Authority has published its document “Explanatory Notes on the Assessment of Employment Relationships”. In it, the Tax Authority provides clarity on how…