![\"20150423_opvolgerVARBGL_VWGNijhof\"](\"https:\/\/vwg.nl\/wp-content\/uploads\/20150423_opvolgerVARBGL_VWGNijhof-1024x384.jpg\")
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The Declaration of Employment Relationship (VAR<\/strong>) is a now well-known tool to exempt clients of ZZP-ers from the obligation to withhold payroll tax and contributions. But the VAR caused problems and was abolished. As an alternative, the legislator came up with the Beschikking geen loonheffingen (BGL<\/strong>). However, the BGL did not reach the finish line of the legislative process and will never be introduced. But what will it be?<\/p>\n The answer to that question is: by the Tax Office approved (model) agreements<\/strong>. State Secretary for Finance Wiebes announced and explained this in a letter to the Lower House. We have not yet come across a suitable abbreviation for the new phenomenon.<\/p>\n The core of the alternative to the VAR is that interest groups of both principals and ZZP-ers, as well as individual principals and ZZP-ers, submit (model) agreements to the Tax and Customs Administration for approval. The approved (model) agreements are published on the Tax Authority's website and can be used by anyone via that route.<\/p>\n Of course, it is important that the client of a ZZP-er does not want to be confronted afterwards with the obligation to pay income tax and contributions. That is why a client is exempt from this obligation when using a (model) agreement approved by the Tax Authorities. An important condition is that the ZZP-er actually worked for the client as described in the (model) agreement. If the Tax Authorities establish afterwards that this is not the case, they can still impose a correction obligation(s) or additional assessment(s) of wage tax and contributions on the client. This can also be triggered by the ZZP-er appealing to the UWV for benefits, claiming that he or she is insured after all because in practice he or she did not work in accordance with the concluded (model) agreement. The UWV then passes this information on to the Tax Administration, which will then conduct an investigation, which may or may not result in correction obligations or additional tax assessments.<\/p>\n For the ZZP-er, the use of an approved (model) agreement does not imply the qualification of the income enjoyed (as salary, result from other work or profit from business).<\/p>\n The Inland Revenue's assessment concerns only the withholding obligation for payroll tax and contributions. It cannot be ruled out that the civil court may subsequently conclude that, with regard to a (model) agreement approved by the Tax Authorities, there is a (civil-law) employment contract. In that case, the ZZP-er is retrospectively insured for employee insurance and a claim for benefits can be made. But in principle, it will then not be possible to impose an additional assessment for wage tax and contributions on the client. Naturally, this will be reason to withdraw the approval for the relevant (model) agreement.<\/p>\n We are happy to leave the answer to the question of whether the new rules will change that much for now. We eagerly await the texts of the approved (model) agreements. The aim is to have some 40 different of these (sector-specific and general) published on the Tax and Customs Administration's website by October 2015. The likely effective date of the new regulation is 1 January 2016. Until then, the regulations surrounding the VAR will of course remain in force.<\/p>\n <\/p>","protected":false},"excerpt":{"rendered":" De Verklaring ArbeidsRelatie (VAR) is een inmiddels bekend instrument om opdrachtgevers van ZZP-ers te vrijwaren van de verplichting tot het inhouden van loonbelasting en premies. Maar de VAR levert problemen op en wordt afgeschaft. Als alternatief bedacht de wetgever de Beschikking geen loonheffingen (BGL). De BGL heeft echter de finish van het wetgevingsproces niet gehaald […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-182","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/182","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=182"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/182\/revisions"}],"predecessor-version":[{"id":2195,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/182\/revisions\/2195"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=182"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=182"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=182"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}