Netherlands: Proposed tax legislation for stricter application of payroll taxes

25 November 2014

The Dutch Government has proposed new legislation that provides for a stricter application of payroll taxes in situations where independent service providers render their services actually under the supervision of the principal and therefore should be considered to work under an employment contract rather than an independent services contract. To avoid payroll tax liabilities, principals should therefore monitor their existing and future contracts in terms of independency and supervisory powers of the principal if this proposed legislation will be adopted by the Dutch parliament.  

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Authors

Barten-Ernst

Ernst Barten

Partner
Netherlands

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