Do you occasionally 'borrow' an employee from another company? Check whether you are liable for this person - this is called hirer's liability, or inlenersaansprakelijkheid in Dutch. Please note: the tool is only available in Dutch.
Hirer's liability is most common in the context of secondment and temporary agency work.
The Netherlands Tax Administration can claim wage taxes from each business in the chain. If you know you may be affected, you can open a G-account and minimise the risk.
Answer 3 questions (in Dutch). Based on your replies, you will get the outcome of whether or not you are liable.