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The Dutch Supreme Court’s ruling in the Deliveroo case caused a considerable stir in the world of employment law. In that ruling, the Supreme Court formulated a number of criteria on the grounds of which it must be assessed whether an individual is working on the basis of an employment contract or on the basis of a contract for services. Following the Supreme Court’s ruling, we see the lower courts applying the Deliveroo criteria reasonably consistently when assessing this qualification issue, so that we are gradually gaining an understanding of the specific interpretation of these criteria.
In this Quoted we will first discuss the Deliveroo criteria as formulated by the Supreme Court. We will then discuss the interpretation of these criteria by the lower courts following the Deliveroo ruling, after which we will briefly discuss how the Deliveroo criteria are dealt with from a tax point of view.
