In our earlier NewsFlashes we informed you that it was proposed to replace the VAR (Notification re. self-employment) in 2015 with a BGL (Notification that no wage tax is due). The BGL proposal has been replaced by a new bill “Wet Deregulering Beoordeling Arbeidsrelaties” (“DBA”). The DBA will leave the determination of a relationship being an employment or not to the parties involved. The Revenue will only approve certain agreement as being non-employment but will no longer judge facts and cicumstances.

However, the Parliamentary proceedings of the bill have been postponed until April 2016. The new legislation, if approved in Parliament, will not enter into force until 1st January 2017.

Practically, this means that the VAR 2014 will continue to be valid for the years 2015 and 2016, provided that the same activities will be performed as in 2014, under the same circumstances and conditions.