Model agreement for contracting work

Local contact

Jan-Bertram Rietveld

15 Dec 2023
Subject Tax updates
Categories Tax

The Tax and Customs Administration has approved and published a model agreement for contracting work submitted by various sector organisations in the construction industry. The previous model agreement dating from 2017 expired in 2022 but could continue to be used pending the new model agreement. 

Construction and infrastructure companies can use the new model agreement to obtain certainty about the employment relationship when outsourcing work to self-employed workers with no own personnel. The agreement is valid until 1 October 2028. The agreement reviewed and approved by the Tax and Customs Administration specifically does not cover the situation where the subcontractor subsequently outsources work to another subcontractor or third party. The subcontractor can conclude a separate model agreement for this relationship. The model agreement (in Dutch) can be downloaded from the website of the Tax and Customs Administration.

Modelovereenkomst aanneming van werk (Bouwend Nederland, Aannemersfederatie Nederland, NVB, Vereniging van Waterbouwers, FNV en CNV) - 90821.100639.1.0 (belastingdienst.nl)