The tax authorities have just published their enforcement plan for employment relationships in 2025. As an accounting firm that works extensively with freelancers, we would like to inform you about what this plan could mean for you.
Room for Freelancers Remains
The government confirms that the freedom to work as a freelancer remains intact. Whether you are a freelancer or hire independent professionals, this will remain possible under the existing rules. The tax authorities state the following:
“Working as a freelancer remains possible as long as it complies with laws and regulations.”
The Approach for 2025: Coaching Instead of Fines
Starting in 2025, the tax authorities will adopt a softer approach:
- Company Visits: During a visit, they will discuss with clients how freelancers and external workers are being hired.
- No Fines: In 2025, there will be no penalties or violation fines for employment relationships that are not properly classified.
This gives you, as a freelancer or client, the opportunity to address any issues in time.
Holistic Assessment: The Big Picture Matters
Whether you are self-employed or hired as a contractor, the qualification of employment relationships will be assessed broadly. The tax authorities will look at all facts and circumstances, not just one specific element. Ensure that your agreements are clear and complete.
What Does This Mean for You as a Freelancer?
1. Self-employment remains possible, but be aware of the requirements and agreements.
2. Ensure that your administration and agreements are in order. We are, of course, happy to help you with this!
3. Communicate clearly with your clients so that they are well-prepared for a company visit.
As your accounting firm, we are ready to help you by asking whether or checking if your administration meets the tax authorities’ requirements. Feel free to contact us for advice! Together, we will ensure a smooth 2025.
