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What is the difference between an employer abroad and a client (service recipient)?

An employer abroad is the company that engages personnel in accordance with a contract of employment.

A client or company in the Netherlands is the company or person that engages a company or self-employed person on the basis of a service agreement or assignment contract. In accordance with a service agreement or assignment contract, the employer abroad is obliged to perform work outside employment. There is therefore no question of a contract of employment.