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ZZP-er<\/strong> means Z<\/strong>self-employed Z<\/strong>under P<\/strong>staff. A tax scheme that has now been adopted by more than a million people. Often because the tax burden is significantly lower when income is treated as a profit than when it is taxed as wages.<\/p>\n First, a brief history. On 1 May 2016, the VAR<\/strong> (V<\/strong>statement A<\/strong>labourR<\/strong>(relationship) was abolished. Through the VAR, the Tax and Customs Administration provided the self-employed person\u2019s client with the assurance that, for the purposes of paying income tax and social security contributions, no employment relationship existed.<\/p>\n The VAR was abolished because it was being abused. There were many so-called \u2018bogus self-employed\u2019 workers; people who presented themselves as self-employed but who worked under conditions comparable to those of an employment relationship. And the VAR was used to cut labour costs by forcing employees to carry out their work as self-employed workers at lower rates.<\/p>\n The DBA Act replaces the VAR. DBA<\/strong> means D<\/strong>regulation B<\/strong>assessment A<\/strong>Employment relationships. A system of (model) agreements approved by the Tax and Customs Administration was intended to ensure that, on the one hand, genuine self-employed workers were not discouraged and, on the other hand, abuse could be combated.<\/p>\n Of course, a system like this cannot be introduced overnight. During the one-year transitional period, the Tax and Customs Administration only enforced the DBA in clear-cut cases of abuse. It soon became apparent, however, that the DBA was not going to work either. The transitional period was therefore extended on a few occasions and is now set to continue until the Rutte III Government has finalised a replacement for the DBA.<\/p>\nHistory<\/h4>\n
DBA<\/h4>\n
Coalition agreement<\/h4>\n