Tax Compliance & Security (DBA Act)

At IFAO, we understand that clients require high-end expertise without the burden of fiscal uncertainty. Within the framework of the Dutch DBA Act (Assessment of Employment Relationships Act), IFAO operates under a strict protocol to exclude “disguised employment” and provide full tax compliance.

The 4 Pillars of Independence

IFAO operates according to a methodology that guarantees the independence of every assignment. We base this on the four crucial criteria defined by the Dutch Tax Authorities:

  1. No Relationship of Authority (The Architect Role):

    • IFAO acts as an independent expert and the “Architect of the Solution.”

    • We are not managed or directed by your board; we steer based on pre-defined results and milestones.

    • The methodology, process design, and manner of execution fall entirely under the professional autonomy of IFAO.

  2. Operational Control over Time and Resources:

    • IFAO independently determines the time allocation and work sequence required to achieve project goals. Micromanagement is excluded by contract.

    • We utilize our own business resources and our proprietary Knowledge Databases.

  3. Business Demarcation (No Organizational Integration):

    • Our relationship is strictly commercial and based on a Service Level Agreement / Agreement for Services (OvO).

    • IFAO is excluded from secondary employee benefits, gifts, company outings, or internal training (unless strictly necessary for system access).

    • We are responsible for our own pension accrual, insurance, and professional development.

  4. Clear Assignment Scope & Deliverables:

    • We do not work based on vague job descriptions, but on the basis of a sharply defined assignment.

    • Every collaboration starts with a clear demarcation of the deliverables and the intended final result.

    • This emphasizes that you are paying for expertise and results, not merely for presence.

Validation and Security

To provide you with maximum peace of mind, IFAO maintains the following standards:

  1. Validated Model Contract: We use our own agreements specifically designed to comply with the current model agreements of the Dutch Tax Authorities.

  2. Transparency: Our contract is transparent and specifically structured to demonstrate genuine entrepreneurship immediately during any audit by the Tax Authorities.

  3. Insured Risk: IFAO maintains comprehensive Professional Indemnity and General Liability insurance, further emphasizing the commercial nature of our services.