The Dutch Minister of Social Affairs and Employment has submitted a draft bill on clarifying the assessment of employment relationships and legal presumptions (Verduidelijking beoordeling arbeidsrelaties en rechtsvermoeden, VBAR) to the Council of State.
In practice, the draft act is a set of criteria for (lack of) self-employment status developed in recent years by Dutch case law in this area. These criteria include professional subordination, organisational position and working on one’s own account and risk.
In addition, a presumption of employment based on an hourly rate, ultimately rounded up to the nearest Euro, is to be introduced. The burden of proving the absence of an employment contract will be on the employer.
The law is intended to take effect from 1 January 2026. On the other hand, as of 1 January 2025, the moratorium on the enforcement of the rules on false self-employment will cease to apply. As of this date, the Dutch Tax Authority can again impose penalties and fines in the event that violations are identified.
If you have any questions regarding the self-employment status in the Netherlands, do not hesitate to contact us.