The enforcement of the “DBA”-legislation is postponed until 1 January 2020. Until that time, clients and contractors will not receive penalties or additional assessments if there would afterwards appear to be an employment relationship.

However, the tax authorities may nevertheless decide, within a limited group of so-called ‘malicious parties’, to enforce the DBA, but must then prove that there is:

  1. a (fictitious) employment relationship and
  2. an obvious false self-employment and also
  3. a deliberate false self-employment.