To tackle false self-employment, State Secretary Wiebes of Finance wants to replace the Employment Relationship Declaration (VAR) with model agreements per sector as of January 1, 2016. The Tax Authorities will test these model agreements in advance for payroll tax liability. The Tax Authorities then ask whether the client-contractor relationship, given the facts and circumstances, is actually an employment contract. Possible self-employment - such as when issuing the VAR - is no longer decisive. For screenwriters, for example, the bill could lead to a significant reduction in administrative burdens.

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