Im kommenden Bundeshaushalt wird ein Vorgehen gegen die Lücke im „außer Kontrolle geratenen“ Lkw-Verkehr versprochen

Not that this hugely matters, but it always bothers me that a lot of the coverage of this refers to it as a loophole.

Its not really. Its fraud and tax crime. The issue is mostly enforcement. The tools being provided are going to be enforcement tools.

The issue is not that people found a creative way to treat drivers as contractors. Its that theyve been calling employees contractors, avoiding all the payments/restrictions/etc – and facilitating tax evasion from employees, because thats basically the only benefit for the employees themselves, is if they end up paying no taxes- and there have been insufficient tools to adequately „catch“ it. In almost no circumstance are the individuals actually not employees. And this is what bothers me, because it gives too much credit. These aren’t geniuses who’ve out-thought legislators and everyone else. They’re scummy folks who, often preying on immigrants, are just straight up „cheating“.

Bringing back the T4A requirement just aims to create a paper trail. When there’s junk going on, it makes it easier to stick the employer with responsibility (whereas now they tend to say „oh my GOSH i would never have thought I just trusted their statement that they were a contractor“), and it also of course helps prevent the tax evasion the same way it works when an employee gets a T4 – if you report $0 on your T2 but you have an 80,000$ T4A, it immediately sets off alarm bells.