![\"20151027_hotel_nachtwaker_VWGNijhof\"](\"https:\/\/vwg.nl\/wp-content\/uploads\/20151027_hotel_nachtwaker_VWGNijhof-1024x384.jpg\")
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The hirer of personnel may be held liable by the tax authorities for tax not paid by the hirer. Hiring occurs when the lender makes an employee available to the hirer to work under the hirer's supervision or management. The Court of Zeeland-West Brabant recently ruled that night porters working in a hotel were not hired out. The circumstances of tried case were quite specific.<\/p>\n
The hotel's guests pay the room rate when booking and check themselves in digitally, after which they can use the room during the agreed period. The back office is formed by the staff of another hotel, with whom guests can contact by phone. The hotel does not have a restaurant, but it does have drink and snack machines. If required, the staff of the other hotel provide a \u201cgrab and go\u201d breakfast. They also take care of linen distribution and hygiene. The concept by which the hotel is operated means that no staff are present in the hotel at night.<\/p>\n
Because the building's landlord did not allow the building to be unmanned, the hotel operator hired night porters. However, these porters were not given any duties by the hotel operator other than intervening in case of emergencies (calling 112, alerting the other hotel's security and applying first aid\/BHV). The night porters did not report their activities to the staff of the other hotel.<\/p>\n
The court ruled that it was not a case of hiring, but of outsourcing of work (contract of assignment\/provision of some services). The operator of the hotel does not have to pay the tax not paid by the lender of the doormen on the basis of user liability.<\/p>\n
If hiring does take place, hirer liability can be avoided by (among other things) using a g-account. The option of depositing part of the hiring sum directly with the Tax Authorities will disappear as of 1 January 2016. See also our article WKA depot disappears<\/a>.<\/p>","protected":false},"excerpt":{"rendered":" De inlener van personeel kan door de Belastingdienst aansprakelijk worden gesteld voor door de uitlener niet betaalde belasting. Van inlening is sprake wanneer de uitlener een werknemer aan de inlener ter beschikking stelt om onder het toezicht of de leiding van de inlener werkzaam te zijn. Rechtbank Zeeland-West-Brabant oordeelde onlangs dat in een hotel werkzame […]<\/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-257","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/257","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=257"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/257\/revisions"}],"predecessor-version":[{"id":2270,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/257\/revisions\/2270"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=257"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=257"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=257"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}