Even if the DBA is being replaced, that does not mean that you no longer have to take this into account. The law is not enforced until there are criteria that make it clear what a bogus self-employed person is exactly. That means no fines until July 2018, but enforcement is applied to ‘malicious’. This is someone who deliberately deviates from the law.
As mentioned earlier, the general agreements of the tax authorities are not sufficient. It contains yellow shaded parts that are mandatory, but as a freelancer or client, more subjects than the tax authorities’ agreements must be prevented.
We have already discussed the replacement of the DBA Act. This law will no longer exist in the near future. The replacement for this is a client statement based on a web module and opt-out arrangement that prevents false self-employment. These modules and schemes are developed in collaboration with social partners and field parties. This stems from the coalition agreement and must develop a clearer concept. This process will take place from 2018. The end product must be active from January 2020.