In our article No VAR, no BGL, but then what? we informed you that the Declaration of Independent Contractor Status (VAR) will be replaced from 1 January 2016 by (model) agreements between ZZP-er and client, approved in advance by the Tax Authorities. The bill removing the VAR from the Payroll Tax Act was passed by the Lower House accepted.
The number and nature of the questions raised in the currently ongoing consideration in the Upper House have been fired at State Secretary of Finance Wiebes raises serious doubts whether this bill (this year) will reach the parliamentary finish line. In particular, the groups have concerns about the speed with which the new system will be introduced, as well as whether it will ensure that the intended balance between employees and the self-employed is achieved. In the unlikely event that the bill is not introduced before 1 January 2016, a VAR issued by the Tax Authorities will of course retain its legal force.