Given the changing nature of work, countries are trying to keep pace with respect to how workers in the gig economy should be treated - both from an employment law and tax perspective. Cases dealing with the tricky issue of how to classify gig economy workers are appearing all round Europe.
Some countries are seeking to introduce new rules to deal with these new practices, whilst others are relying on decisions (either from courts or regulators) to increase certainty. In a number of countries, the test may be similar from an employment law and tax perspective, but these tests are often applied by different bodies that may reach different conclusions on the same facts.
If you would like further details as to how tax authorities are dealing with this issue in various European jurisdictions, download the full client alert below.