The liability of the hirer of personnel for taxes payable by the intermediary is almost unlimited in time. It is also an almost purely risk-based liability. Apart from payment of part of the remuneration into a blocked bank-account, no other method of mitigating the liability is effective in the end. Even then, the hirer of personnel will have to comply to numerous administrative demands to be able to fence off liability claims by the tax authorities.
|Translated title of the contribution||Hiring personnel from an intermediary: when does cheap become expensive?|
|Number of pages||10|
|Journal||Onderneming en Financiering|
|Publication status||Published - Dec-2016|