Supervisory directors ‘dismissed from employment’?!
In 2016, the Declaration of Independent Contractor Status (Verklaring Arbeidsrelatie; VAR) will cease to exist and will be replaced by the Deregulation Assessment Employment Relationship Act (Wet deregulering beoordeling arbeidsrelaties; DBA Act). In addition, the abolition of the fictitious employment status of supervisory directors has been announced. The position of supervisory directors could therefore change in 2016.
More information about the new regulations and their implications can be found in this flyer (pdf).
If you have any questions, please do not hesitate to contact your international wage tax specialist of Employment Advisory.
Of course, you can always contact your regular contact at Baker Tilly.