Assessing Employment Relationships

Understanding and trust regarding the employment relationship between the client and the contractor.

Self-employed individuals (hereinafter: freelancers) offer flexibility and specialised knowledge, but the collaboration can also be complex. It is important for both employers and freelancers to be well-informed and adhere to the applicable rules, especially in the rapidly changing legal landscape.

We foresee that changes in regulations could have a significant impact on the working methods of the Tax Authorities and the use of freelancers. The specialists at Forvis Mazars are ready to inform you, so you can mitigate your risks and fully benefit from the opportunities. We are always up to date with the latest status changes.

Our services

Reviewing agreements with freelancers / third parties
Assessment of third-party hiring processes
Freelancer scan
Assistance in implementing control measures regarding the third-party hiring process
Advice per assignment

Working with freelancers offers flexibility and expertise but requires careful assessment of employment relationships for a sustainable collaboration
Marjolein Frencken

Our approach

Until January 1, 2025, an enforcement moratorium applies, meaning the Tax Authorities can only impose additional assessments in cases of malicious intent. The process towards lifting this enforcement moratorium has already begun and can have a significant financial impact on your business operations. To reduce the risk of tax claims, it is advisable to map out the employment relationships within your organisation and implement control measures.