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The DBA Act

The Employment Relationships Deregulation Act

  
Starting 1 January 2025, the AvB must ensure that appropriate business arrangements are made with each guest lecturer/tutor/assessor/committee member. The arrangements depend on the specific situation of each person.
 

I am a self-employed person (zzp’er)
If you regularly invoice as a self-employed professional (zzp'er), the academy is required to check whether you qualify as ‘self-employed’ under the guidelines set by the Belastingdienst. Additionally, we must ensure that the academy complies with these regulations. To do so, we will have to verify whether each zzp'er fulfills the necessary criteria for self-employment. A zzp'er must:
• Have multiple clients per year.
• Be economically independent.
• Promote themselves through website or other promotional tools.
• Perform temporary assignments with start and end dates.
• Perform work other than employees employed by employer.

If you meet the criteria for zzp’er, we will record the agreement for new activities (and previously confirmed activities for 2025) in an Assignment Contract (opdrachtovereenkomst) that we need you to sign and return to us. This Assignment Contract will replace the ‘confirmation letter’ that we used to send until now. As usual you can submit your invoice for the service provided after the activities have been completed.
 

I am employed elsewhere/am retired (and do not own a BV/NV)
If you do not qualify as a zzp'er nor (partially) own a BV or NV, but you are employed elsewhere or you are retired, you will receive a (slightly modified) Confirmation Letter from us for new activities. We request that billing takes place via the UBD form (formerly known as the IB- declarationform) after the activities have been completed.
 

I own a BV/am part of a BV or NV
If you (partially) own a BV or NV you will receive a (slightly modified) Confirmation Letter for new activities. As usual you can submit your invoice for the service provided after the activities have been completed.
 

More information about the DBA Act? Read in Dutch*, read in English**.

In case you have any questions please contact avb-tutors@ahk.nl

*over-ons.belastingdienst.nl/onderwerpen/schijnzelfstandigheid/
**business.gov.nl/regulation/employment-relationship-model-agreements-wet-dba/

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Questions about declarations?

check the contacts for your questions