Exculpation regulation

Hirers who hire or second staff from a personnel supplier face fines or liability for payroll taxes and sales tax if the supplier fails to pay them. The hirer may be held liable if no one can be held accountable for not paying the taxes. For example, in the event of a sudden deterioration in the economic situation or exceptionally bad weather conditions.

The hirer can in that case invoke the exculpation scheme. The exculpation scheme can only be invoked if neither the hirer nor the supplier can be held accountable.

We judge whether this situation applies on the merits of each case.

For more information, please call the Tax Information Line.

When the hirer does not come into consideration for the exculpation regulation he may still, subject to certain conditions, make use of the indemnification of the recipient's liability by means of a g account.

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