The government gives a clear definition of employment and self-employment. The reform aims at reducing fiscal advantages for people who are officially self-employed but who are in fact subordinated to a co-contractor. However the side-effects could prove to be quite negative: some self-employed workers could turn to the black market. (Ref. 061230)
The major tax reform that will come into force on January 1st 2007 contains a provision aimed at making the self-employed status less interesting for those who are in fact subordinated to a co-contractor. The new law explicitely expells from the self-employed fiscal regime those who do not meet all three of the following requirements: 1) all responsibility towards third parties (excluding responsibility ex delicto, responsibility for the result and performance) is carried by the contracting par
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