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The VAR statement for freelancers and the self-employed will not be going into effect until January 1, 2016, announced Eric Wiebes, State Secretary of Finance.
The new scheme where the VAR (Declaration of the Employment Relationship) is replaced by model agreements in each sector, will be postponed.
The new target date to replace the VAR is April 1, 2016.
Freelancers have to work with a VAR, as required by the tax authorities. In the new structure, the tax authorities will be working with model agreements by sector that freelancers and companies can use. Companies can get certainty in advance as to whether the tax authorities accept that there is no employment. If there is, then contributions must be paid.