BNO Specimen Design Commissions Model Agreement (no relationship of authority)Design Commission Agreement • May 28th, 2022
This model agreement, approved by the Dutch Tax Administration, is used to record the absence of a relationship of authority (gezagsverhouding) with regard to a design commission. Because of the absence of authority of the employer, the Dutch Tax Administration considers that working under this model agreement implies that there is no employment agreement and the client is not obliged to pay wage tax and national insurance contributions. The certainty that the client does not have to pay wage tax and national insurance contributions only applies if (1) parties work in accordance with what they have agreed in this model agreement ánd (2) the yellow marked parts of this agreement are not changed.
