Commissioners

/Commissioners

Commissioners

Commissioners oversee the management in a company and are not considered employees.

Until May 1, 2016 commissioners were by fiction automatically treated as having an employment contract for the Payroll Tax Act and therefore they could be treated as if they were employees. The Supreme Court decided in 2007 that this fiction means that commissioners also qualify for the 30% ruling.

As of May 1, 2016 commissioners are no longer automatically treated as having an employment contract, but approved by the Secretary of Finance is that this situation can continue for the year 2016, because of the legislation for 2017.

Proposed in the Belastingplan 2017 is that as of January 1, 2017 the fiction will be cancelled, after which commissioners can choose to become an employee, or be treated the same way as freelancers.

Technical reference (for tax professionals): Belastingplan 2017, 3 November 2016.

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