Up until 31 December 2008, the statute of limitations for social security purposes has been set at 5 years. As a result, in case of a reclassification of benefits into remuneration and/or in case of a reclassification of a self-employed collaboration into an employment agreement, the company cost could increase significantly, also taking the interest rate and surcharges into consideration.
As of 1 January 2009, this statute of limitations for social security purposes will be reduced to 3 years. Nevertheless, it should be noted that
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