{"id":1016,"date":"2025-12-26T10:32:00","date_gmt":"2025-12-26T09:32:00","guid":{"rendered":"https:\/\/www.watacc.nl\/toch-zachtere-start-handhaving-op-schijnzelfstandigheid\/"},"modified":"2025-12-26T10:32:00","modified_gmt":"2025-12-26T09:32:00","slug":"toch-zachtere-start-handhaving-op-schijnzelfstandigheid","status":"publish","type":"post","link":"https:\/\/www.watacc.nl\/en\/toch-zachtere-start-handhaving-op-schijnzelfstandigheid\/","title":{"rendered":"Toch zachtere start handhaving op schijnzelfstandigheid"},"content":{"rendered":"<p>Vanaf 1 januari 2026 zal de Belastingdienst weer regulier handhaven op schijnzelfstandigheid. In de Tweede Kamer zijn op 18 december 2025 echter enkele moties aangenomen die om enige verzachting vragen. Gaat het kabinet uitvoering geven aan deze moties en hoe dan?<\/p>\n<p><!--more--><\/p>\n<p><strong>Toch enige verlenging zachte landing<\/strong><br \/>Het kabinet acht het onwenselijk om de zachte landing in 2026 volledig te verlengen. Maar het kabinet kiest ervoor om de zachte landing in 2026 wel deels te verlengen door ook in 2026 geen verzuimboetes op te leggen en in beginsel te starten met een bedrijfsbezoek. Pas vanaf 1 januari 2027 zullen ook deze elementen van de zachte landing komen te vervallen. Dit betekent dat, ten opzichte van 2025, vanaf 2026 wel vergrijpboetes kunnen worden opgelegd. Het kabinet vindt dit belangrijk, omdat deze boetes alleen worden opgelegd in het geval van opzet of grove schuld. Opzet of grove schuld onbestraft laten is zeer onwenselijk voor de belastingmoraal.&nbsp;&nbsp;<\/p>\n<p>Dit betekent dat in 2026 de volgende zaken wijzigen tegenover 2025:&nbsp;<\/p>\n<ul>\n<li>Er kunnen weer vergrijpboetes worden opgelegd.<\/li>\n<li>Bij een boekenonderzoek kan de Belastingdienst kiezen voor een onderzoek over een kalenderjaar of een recent aangiftetijdvak.<\/li>\n<\/ul>\n<p><strong>Handhavingsplan 2026<\/strong> <br \/>Op 11 december jl. is het handhavingsplan arbeidsrelaties 2026 gepubliceerd. Met het uitvoeren van de moties zal het handhavingsplan nog worden aangepast. De Belastingdienst zal het aangepaste handhavingsplan arbeidsrelaties publiceren op de website van de Belastingdienst.<\/p>\n<p><strong>Tip:<\/strong> Het handhavingsplan 2026 vindt u <a href=\"https:\/\/tinyurl.com\/46z6u8xj\" target=\"_blank\" rel=\"noopener\">here<\/a>. De versie van 11 december 2025 wordt dus nog aangepast.<\/p>","protected":false},"excerpt":{"rendered":"<p>De handhaving op schijnzelfstandigheid wordt toch iets zachter dan het kabinet wilde.<\/p>","protected":false},"author":2,"featured_media":1017,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-1016","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actueel"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Toch zachtere start handhaving op schijnzelfstandigheid - Waterland Accountants &amp; Adviseurs<\/title>\n<meta name=\"description\" content=\"De handhaving op schijnzelfstandigheid wordt toch iets zachter dan het kabinet wilde.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.watacc.nl\/en\/toch-zachtere-start-handhaving-op-schijnzelfstandigheid\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Toch zachtere start handhaving op schijnzelfstandigheid - Waterland Accountants &amp; 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