News & Information Income Tax

The Employment Relationships Deregulation Act (DBA Act) sets out when there is entrepreneurship and when there is salaried and temporary employment. If you work as a zzp’er (self-employed professional without personnel) but do not meet the conditions for entrepreneurship, this is called false self-employment. The Tax Administration will be more strict in combating false self-employment from 2025 onwards. For example, a client may receive a post-assessment after an audit of the books. 2025 is a transition year (in Dutch). From 2026, a client may also receive a fine.

Conditions for entrepreneurship

According to the DBA Act, conditions for entrepreneurship include deciding your own working hours, using your own tools, and not supervising or being supervised by the client’s employees. Think of a writer typing up the text of an advert for their client’s website from home on their own laptop. The client does not employ its own writers.

Do you do work that is also done by employees of the client? That may indicate salaried or temp agency work. Think of a writer typing an article for a magazine at their client’s editorial office, behind a desk, and under the supervision of a chief editor. Or a chef who spends week after week in the kitchen at the same restaurant. 

Consequences of false self-employment

If you, as a zzp’er, have accepted an assignment while not fulfilling the conditions for entrepreneurship, you have false self-employment. If the Tax Administration discovers this, the consequences can be serious for you and your client.

If you have received unjustified tax benefits for entrepreneurs, you must pay them back. Think of the private business ownership allowance (zelfstandigenaftrek) or the tax relief for new companies (startersaftrek). Your client will have to pay payroll tax and pension. You may be entitled to an employment contract with your client. From 2026, your client may also receive a fine.

Preventing false self-employment

The DBA Act states that a self-employed professional and a client must assess their working relationship. Do you collaborate as zzp’er and client? Or as employer and employee? Check whether the assignment qualifies as entrepreneurship.

There are tools for this check:

• You can do a check (in Dutch) on the website of the Tax Administration.
• The Business.gov.nl website has an employment relationship evaluation tool.
• Rijksoverheid.nl offers this explanation (in Dutch).

You can use a model agreement to put your working relationship with your client down on paper. These agreements have been approved by the Tax Administration. The model agreements are valid until the end of 2029. The Tax Administration does not assess new model agreements. Find more information on model agreements.

Enforcement and legislation

In 2025, if a client breaks the rules, the Tax Administration can take action after an audit of the books (in Dutch). Think of a post-assessment for payroll taxes. You will not have to pay taxes retroactively over the period before 1 January 2025, unless you and your client have intentionally violated the law.

The Tax Administration can also give a warning before an audit of the books. That gives the client time to get their books in order. From 2026, the Tax Administration may fine clients for false self-employment.

Changes to the DBA Act are in the pipeline. This should improve and clarify the law. The proposed amendment would introduce a minimum hourly rate for zzp’ers. It also defines more clearly how a client may manage a self-employed professional.