False self-employment (schijnzelfstandigheid) and the Wet DBA in the Netherlands (2026)

What is false self-employment (schijnzelfstandigheid) under the Wet DBA in the Netherlands in 2026?

False self-employment (schijnzelfstandigheid) is when someone is hired as a freelancer (zzp’er) but the working relationship is actually employment (loondienst). Under the Wet DBA, the client and the freelancer must assess the relationship together using 3 core employment features and the facts in practice. Since 1 January 2025, enforcement restarted, so misclassification can trigger payroll tax corrections.

"Als je echt een ondernemer bent en zelfstandig werkt kun je dat gewoon blijven doen."

False self-employment matters because the tax and employment rules change when work is treated as loondienst. Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. For VAT basics, see the [VAT return (BTW-aangifte) guide](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide). For business costs, see the [deductible expenses checklist](/knowledge-hub/deductible-expenses-freelancers-netherlands).

In practice, risk is highest when a freelancer works for 1 client for most weekdays (for example 4–5 days per week) and follows that client’s schedule, tools, and supervision. The Dutch Tax Administration looks at how the work is actually done, not only what the contract says. A contract called “freelance” does not prevent loondienst if the daily working reality matches employment.

• Treat the assessment as a joint step between client and freelancer before the 1st invoice is issued.
• Review the 3 core employment features (authority, personal work, pay) and at least 7 practical factors in the working reality.
• Check whether the freelancer is embedded in the client’s organisation (for example using the client’s email domain and internal tools).
• Confirm the freelancer controls working hours and work method (for example no fixed 09:00–17:00 roster).
• Confirm the freelancer bears commercial risk (for example fixed-price work, rework at own cost, or own insurance).
• Keep written evidence (at least 5 items) that matches how the parties work in practice.

How does the Dutch Tax Administration assess loondienst versus a freelance assignment in 2026?

The Dutch Tax Administration starts with 3 employment features: employer authority (gezag), personal work, and pay. The assessment then weighs all facts and circumstances, such as how working hours are set, how integrated the worker is in the organisation, how pay is set, and whether the worker carries commercial risk. No single factor decides the outcome; the full picture does.

The Belastingdienst lists the 3 employment features and an “assessment framework” where multiple facts matter, including the nature and duration of work, who sets working times, organisational embedding, and how payment is agreed and paid. For a freelancer, the safest pattern is clear autonomy: the client buys an outcome, not daily labour under direction. Document autonomy consistently in the contract, project plan, and invoices.

Some relationships can be a “fictitious employment” category even when the parties say there is no loondienst. The Belastingdienst lists examples such as certain intermediated work and “gelijkgestelden”, described as working on 2 or more days per week and earning at least 2/5 of the minimum wage. These special categories can trigger payroll tax duties even without a standard employment contract.

What changed in enforcement, and what can happen in 2026 if work is reclassified as employment?

The handhavingsmoratorium ended on 1 January 2025, so the Belastingdienst can again impose corrections and additional payroll tax assessments when a working relationship is loondienst. In 2025, no fines were imposed. From 1 January 2026, the Belastingdienst can impose vergrijpboetes, while verzuimboetes are still not imposed in 2026. Corrections normally go back to 1 January 2025, but can reach up to 5 years in specific cases.

"Als je echt een ondernemer bent en zelfstandig werkt kun je dat ook vanaf volgend jaar gewoon blijven doen."

This matters because a reclassification shifts who must withhold and pay payroll taxes and social insurance contributions, and it can change a freelancer’s income tax position for that assignment. Fixing classification after an audit can require contract changes and corrected payroll reporting. Clients and freelancers should treat the assessment as a compliance decision, not a template contract exercise.

In 2026, the Belastingdienst describes a “partial extension of the soft landing”, where supervision often starts with a business visit before a full audit. From 1 January 2027, the soft-landing elements described for 2026 are intended to end. The Belastingdienst can correct further back than 1 January 2025 only in defined exceptional situations such as kwaadwillendheid.

Can you still use Wet DBA model agreements in 2026, and until when?

Yes. Existing approved Wet DBA model agreements (modelovereenkomsten) can still be used in 2026, and they can remain valid up to 31 December 2029. However, since 6 September 2024 the Belastingdienst does not assess new model agreements and does not extend existing ones. A model agreement only helps when the parties also work in practice exactly as described in the agreement.

A model agreement is a template that describes a working relationship that should not be loondienst if the parties follow it in practice. Using a model agreement does not create automatic certainty if the daily working reality differs from the paper terms. The Belastingdienst explicitly warns that the practical facts are decisive.

A safer approach is to treat the model agreement as documentation support and to keep operational evidence that the freelancer is independent. For recurring assignments longer than 6 months, re-check the working reality at least once per quarter (every 3 months), because working patterns often drift over time. If the parties drift into fixed hours or supervision, update the contract and working method immediately.

• Choose a model agreement that matches the actual services and sector before the first working day.
• Remove clauses that contradict independence (for example fixed working hours or mandatory supervision).
• Document autonomy in practice (for example milestone-based delivery, own tools, and client-free scheduling).
• Keep substitution and delegation options clear when they exist (for example the ability to replace the worker).
• Store evidence: contract, emails about scope, invoices, and at least 3 examples of independent decision-making.
• Review the relationship after 3 months and again after 6 months to confirm practice still matches the agreement.

What practical steps reduce schijnzelfstandigheid risk for an expat freelancer in 2026?

Risk reduction is mostly about aligning contract terms with day-to-day reality. A freelancer should show autonomy (own schedule and method), entrepreneur behaviour (marketing and multiple clients), and commercial risk (price and liability). A client should avoid treating the freelancer like a staff member, especially on 4–5 fixed days per week. Keep evidence that covers at least 6 risk factors used in the assessment framework.

A freelancer should frame the engagement as delivering an outcome, not filling a seat. The Belastingdienst considers factors like organisational embedding and how working times are set. For an expat freelancer, documentation in English is fine, but dates, amounts, and roles must be specific and consistent across the contract and invoicing.

A client should avoid internal HR controls for freelancers (for example mandatory leave approvals or performance reviews), because those controls create employer authority. If the work requires coordination, document coordination as project governance, not line management. A simple rule is: decisions about “how” and “when” sit with the freelancer, decisions about “what” sit with the client.

• Use a scope-and-deliverables contract (milestones, acceptance criteria, and price per deliverable), not an hours-roster contract.
• Set working times by mutual planning, not by a fixed daily roster; avoid recurring 09:00–17:00 schedules.
• Use the freelancer’s own tools and email domain where possible; avoid full embedding in internal systems.
• Let the freelancer work for multiple clients (for example 2+ active clients per quarter) and show marketing activity (website, LinkedIn, proposals).
• Price commercial risk explicitly (for example fixed-price components, rework rules, professional liability insurance).
• Allow substitution or subcontracting when feasible; if not feasible, document why personal delivery is required.
• Keep proof: contract, invoices, project plans, and at least 5 examples showing the freelancer decided work method independently.

Which official tools can you use to check the working relationship before signing in 2026?

Use the government’s tools before the first day of work. The Rijksoverheid “keuzehulp” asks 10 questions to show whether a situation looks more like zzp or loondienst. The Ministry of Social Affairs webmodule is a questionnaire that gives an indication whether work can be done outside employment. If uncertainty remains, the Belastingdienst allows a written pre-assessment request (vooroverleg) for a specific situation.

These tools do not replace case-by-case assessment, but they create a documented decision trail. A freelancer and client should complete the tool together and save the result, because Wet DBA responsibility is shared. A tool result is only meaningful if the answers match how the parties will actually work in practice.

For higher certainty, the Belastingdienst describes “vooroverleg” where an inspector can give a position in advance based on a complete description of facts and circumstances. The Belastingdienst warns that certainty only holds if the practice stays identical to the described facts. If the working reality changes, the parties should submit a new request.

• Complete the 10-question keuzehulp and keep the timestamped result as a PDF.
• Run the webmodule questionnaire for the specific assignment and save the outcome text.
• Write a 1-page “working reality” summary with dates, deliverables, tools, and who decides working times.
• Attach supporting documents: draft contract, pricing model, and project plan.
• Submit a vooroverleg request only after the parties can describe all facts consistently; incomplete requests delay a decision.
• Re-run the tools when the assignment changes materially (for example duration extends beyond 6 months or weekly hours increase).

What is the proposed VBAR law and the €36/hour presumption planned for 1 July 2026?

The proposed VBAR law (Verduidelijking beoordeling arbeidsrelaties en rechtsvermoeden) aims to write the assessment criteria into law and add a rebuttable presumption of employment for low-paid “zzp” work. The cabinet proposal sets the presumption threshold at €36 per hour (rounded up from €35.43 on 1 January 2025). According to the proposal, the law is planned to take effect on 1 July 2026 with no transition period.

"Als je aangestuurd wordt in je werk en je loopt geen ondernemersrisico, dan ben je een werknemer."

Under the proposal, a freelancer earning less than €36 per hour could more easily claim employee rights, and the hiring party would need to show why the relationship is not employment. The proposal states that the hourly threshold will be adjusted annually with minimum wage growth and rounded up to whole euros. If the proposal becomes law on 1 July 2026, the presumption would apply immediately because the proposal mentions no transition period.

The proposal also notes that about 15% of “zzp’ers who supply own labour” fall under the €36 threshold. Even above €36 per hour, the core employment assessment still applies. Until Parliament adopts the law, the Wet DBA framework and the Belastingdienst enforcement approach remain the practical baseline in early 2026.