Met de Wet DBA is geprobeerd duidelijkheid te scheppen over de vraag wanneer sprake is van een dienstbetrekking. De Wet DBA heeft deze beoogde duidelijkheid echter niet gebracht; zzp’ers en opdrachtgevers verkeren in onzekerheid. Dit heeft het kabinet ertoe gebracht in te zetten op nieuwe wet- en regelgeving die met ingang van 1 januari 2020 in werking zou moeten treden. Besloten is daarom tot die tijd de opschorting van de handhaving van de huidige Wet DBA te verlengen. Opdrachtgevers en opdrachtnemers zullen tot die tijd geen boetes en naheffingen opgelegd krijgen, tenzij sprake is van ‘kwaadwillenden’.
Met ingang van 1 juli 2018 zal de handhaving in geval van ‘kwaadwillenden’ zich niet langer beperken tot de ernstige gevallen. De Belastingdienst kan over gaan tot handhaving bij ‘kwaadwillenden’ indien voldaan is aan drie cumulatieve eisen:
Kortom, tot 1 januari 2020 blijft de huidige situatie onveranderd voor niet kwaadwillende opdrachtgevers en opdrachtnemers. We zullen moeten afwachten wat de nieuwe wetgeving gaat brengen.
Mocht u naar aanleiding van dit artikel nog vragen hebben, neem dan contact op met Marlies Kruit of een van de andere advocaten van de sectie arbeidsrecht.
More informationSolving your problem, so that you can continue with your business. That is what it is all about. It is our profession and our passion to make a business dispute or employment dispute manageable and to solve it. Sometimes we are able to do this by staying invisible by casebuilding the best file possible for and together with you behind the scenes. Being diplomatic where possible and aggressive where needed. And sometimes, full-on litigating is unavoidable. Because limits have been reached, because the other party remains unwilling to come to a constructive amicable solution, or because it may be important for your market reputation to draw a line.
Tailor-made service is key in the handling of each case. Because we are doing it together, lawyer and client. We invest in the mutual cooperation and we look in depth at your company and your market. BASE makes clear choices out of strength, because we only want to do what we are really good at and because you are simply counting on added-value. Therefor our practice focuses on Corporate & Commercial Litigation and Employment law.
At BASE Advocaten we practice the litigation- and dispute resolution practice at the highest level. We advise and assist domestic- and foreign clients in their vital business disputes. Disputes within the company, directors’ liability, shareholders disputes, disputes concerning commercial contracts, acting against (or for) financial institutions about duty of care-disputes and professional liability disputes. These are just some examples. Click below for further information.
BASE Advocaten provides topspecialists in Employment law. We act on behalf of employers (both domestic and foreign), individual directors/employees, and works councils. On a daily basis we advise and litigate on matters regarding (for example) the termination of employment, reorganizations, employment terms and conditions, disciplinary measures, employee participation and employer’s liability. Click below for further information.
