In recent years, the Tax and Customs Administration has hardly imposed any instructions and corrections on clients or contractors who should actually enter into an employment contract. This is what the Court of Audit concludes after an investigation writes the Passenger Transport Magazine.

The research shows that the tax authorities have been struggling with this issue for years, but there are still no solutions.

This concerns enforcement of the DBA Act, which was introduced in 2016. The law is intended to prevent companies and contractors – such as Uber, among others – from taking advantage of the tax advantages associated with independence compared to an employment contract. But enforcement is immediately paused during the 'implementation period' upon implementation.

That term has been extended, and an end date is still unknown. Due to this so-called moratorium, the tax authorities are in many cases unable to enforce. Since 2018, this is possible in the event of malicious intent (if there is clearly an employment relationship). Since January 2020, the tax authorities may issue an 'instruction'. This also almost never happens. Between the end of 2019 and the end of 2021, 475 company visits were made, which ultimately resulted in three indications and one correction.

For example, companies and the self-employed are making less and less use of the services of the tax authorities, with which the tax authorities want to clarify in advance whether there is an employee-employer relationship or not. According to the Court of Audit, this may be because the 'probability of being caught' (the chance of a correction or an indication) is so low.

The resources that the tax authorities still have to counter sham constructions are therefore hardly used, can be concluded from the research. This is partly because there are too few people at the tax authorities with the right knowledge to do this. The new cabinet is mainly focusing on a 'web module', a questionnaire with which client and contractor can check whether their working relationship is an assignment or an employment contract. However, shortly after its introduction, its use has already declined considerably. The tax authorities, clients and contractors indicate 'that the web module is not a 'miracle cure' and in many cases does not provide clarity.

All these parties want something to change. “Due to the very reticent enforcement of the Tax and Customs Administration” false self-employment continues to exist, while this creates “an uneven playing field in the labor market”.

Responsible State Secretary Marnix van Rij (Tax and Tax Authorities) recognizes the conclusions, he says in a response. He emphasizes that it is a complex matter and that the government wants to include the approach to bogus self-employment as part of the much-needed reform of the labor market that must be initiated during this government term.

Also read: Taxi drivers have to pay thousands of euros due to corona support