In certain situations, the Chain Liability does not apply because no one can be blamed for the wage tax not being paid by the subcontractor. For example, as a result of a sudden deteriorating economic situation.  

The contractor can then rely on the so-called 'general disculpation provision'. Appealing to this disculpation provision can only be successful if, in addition to the contractor, the subcontractor cannot be blamed (‘force majeur’). Whether this is the case must be assessed based on the facts and circumstances of the case. 

If you are interested in our services, please feel free to contact us at our office, via e-mail or by telephone at + (31) 20 570 94 40 (Amsterdam) or + (31) 10 20 10 466 (Rotterdam).