No more model agreements
06-09-2024
VAR --> Model agreement --> ?
On 1 May 2016, the VAR scheme was replaced by the DBA Act. From that moment on, the employment relationship was recorded in a model agreement. The government has decided that the use of model agreements is no longer tenable. As of 6 September 2024, the Tax Authorities will no longer assess model agreements. The Tax Authorities will respect the current approved model agreements until the end date of the approval. The parties can therefore still use them until the end date of the model agreement. The approved current model agreements only provide certainty to the extent that the client and contractor actually work as agreed in the model agreement.
Due to the uncertainty, the government indicated on Friday 6 September that a transition period of one year will apply.
Source: Belastingdienst