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Developments in the assessment of self-employment
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Global Workplace Insider
Global Workplace InsiderDevelopments in the assessment of self-employment
As of 1 January 2026, enforcement against false self‑employment by the Dutch Tax Administration has entered a new phase. From that date onwards, the Dutch Tax Administration are again able to impose penalty fines for culpable conduct (vergrijpboetes). However, as part of the so‑called “soft landing” regime no administrative default fines (verzuimboetes) will yet be imposed in 2026 and enforcement will generally start with a company visit. These …
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