The enforcement of the DBA Act by the Tax Authorities is – except in cases of bad faith – suspended until at least January 1, 2018.
This is confirmed in the third progress letter from the Secretary of State for Finance. The suspension takes place to enable research into a recalibration of the concepts “authority relationship” and “free substitution.” The report will likely be presented to the informateur in the short term so that it can be used in the negotiations about the formation.
