As of 1 January 2024, the Tax Authorities' model agreements based on free substitution will expire.
The Supreme Court ruled in the Deliveroo judgment that even when the parties have agreed that the self-employed person may be replaced, there can be an employment contract. The Tax Office has concluded from this that its model agreements based on free substitution are no longer usable. They are therefore withdrawing approval of these model agreements from 1 January 2024. If you work with a model agreement that is based on free substitution and/or on the basis of your own assignment agreement that leans mainly on this criterion, you have until 1 January 2024 to reassess the agreement (or have it reassessed) and adjust it if necessary.
Would you like to be advised on this or have your agreement checked? Then contact us, our employment lawyers are ready to assist you!