The Dutch Tax Authorities have extended the existing model agreement with digital noticeboard Temper for a third time, until 1 July 2023. This means that flexible people who earn extra money through Temper and work for clients will continue to be considered self-employed by the Tax and Customs Administration.
At the end of 2020, the Tax and Customs Administration concluded, based on research, that there was no employment relationship between Temper and the flexible side-earners. In line with this, in December 2021 the European Commission proposed a series of measures to support the sustainable growth of digital employment platforms in the EU.
"The Tax Authorities confirm that people who are looking for an extra income through our platform, in addition to study, hobby or starting their own business, are considered self-employed," said Temper founder Niels Arntz. "Also for the many SME companies that use Temper for their flexible shell, it is nice that in the current economic climate they can continue to count on a sustainable and reliable platform."
In the beginning of 2023, Temper and the Belastingdienst will discuss the extension of the model agreement after 1 July 2023. The decision on further extension will be linked to the determination of whether, in practice, the model agreement has been used.
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