Enforce without enforcement moratorium: plans for 2025 are known

As of Jan. 1, 2025, the enforcement moratorium will be lifted. This means that clients may face immediate consequences in the event of incorrect qualification of employment relationships. The Tax Authority outlines in the Enforcement Plan how this transition will take place, in order to prevent unrest and promote compliance with rules. The focus is on a balanced approach, combating false self-employment without unnecessarily restricting the freedom of workers.

In their Enforcement Plan, the Internal Revenue Service has indicated their intention to carefully manage this transition. A central pillar of the strategy is the phase-in model, which limits corrective action before 2025 to cases of malicious intent. At the same time, the Tax Administration remains committed to cooperation with the market. Industry associations and tax service providers are involved in raising awareness and providing support to hiring organizations and self-employed persons. However, the responsibility for correct qualification of labor relations lies primarily with the parties involved themselves.

Another important aspect in the Tax Administration's plan is the phasing out of model agreements. As of September 6, 2024, no new applications or renewals of model agreements will be considered. Existing agreements will be subject to a transition period until the end of 2029. The emphasis will shift to tax control within legal frameworks and practical tools such as the web module.