False self-employment in the Netherlands 2026: what freelancers need to know
Enforcement is back, fines are back, and clients are getting nervous about hiring freelancers.
For years the Dutch tax authority held back from fully enforcing the line between freelancers and employees. That ended on 1 January 2025, when full enforcement resumed. The risk sits mostly with clients, which is exactly why it reaches freelancers: a client who fears a tax claim either stops hiring freelancers or asks for proof that the relationship is genuine.
This guide explains where enforcement stands in 2026 and how the line is drawn. For the insurance side of freelancing see our freelancer insurance guide, and for tax our page on freelancers and the 30% ruling.
Enforcement timeline
| When | What applies |
|---|---|
| From 1 January 2025 | Full enforcement resumed; back-taxes possible from this date, no fines for 2025 |
| 2026 | Fines for intent or gross negligence possible; no fines for simple non-compliance |
| Until 31 December 2029 | Approved model agreements stay valid; no new ones approved |
| January 2028 (intended) | Zelfstandigenwet, currently in consultation |
Table of contents
Where enforcement stands
The Belastingdienst states it plainly: in 2025 it imposed no fines, and from 1 January 2026 it can impose fines for intent or gross negligence (vergrijpboetes). Fines for simple non-compliance (verzuimboetes) are not imposed in 2026.
Fines are only part of it. Since 1 January 2025 the Belastingdienst can again impose back-assessments (naheffingen) for payroll taxes, never earlier than that date unless there is bad faith or an instruction was ignored. In those cases it can go back 5 years.
What is at stake for you and your client
For the client
- Back-payment of payroll taxes and contributions
- Liability for unpaid levies when hiring through intermediaries
- Fines for intent or gross negligence from 2026
For you as the freelancer
- Possible repayment of entrepreneur tax benefits, such as the self-employed deduction
- Possible employee rights in return
- Clients that stop hiring freelancers for work that looks like a job
Source: the Rijksoverheid FAQ on false self-employment.
The 9 factors that decide
No single factor settles it. The Belastingdienst looks at the whole picture of how the work is actually done, not at the label on the contract. Working under the client's authority (gezag) weighs most heavily.
Entrepreneurial behaviour includes having several clients, marketing yourself and being treated as a business for tax. If one client provides all your income and fixes your hours, the picture leans towards employment.
Getting your contract right
A good contract cannot turn employment into freelancing, but a careless one can make genuine freelancing look like employment. Clients increasingly ask for a written agreement that reflects how you actually work.
Freelance contract with a DBA check, one-off price
Legalec On Demand drafts a tailored freelance contract (overeenkomst van opdracht) and checks whether your working relationship meets the Belastingdienst's requirements, for €1,082.95 including VAT, with one revision round. No subscription and no waiting period.
See Legalec On DemandAffiliate link. No extra cost to you, keeps our expat guides free.
Insurance clients may ask for: professional liability (BAV) and business liability (AVB) cover. Insify sells both to freelancers, and our freelancer insurance guide explains which you need. Insify is an affiliate link.
The Zelfstandigenwet
On 1 October 2026 the government published the Zelfstandigenwet for public consultation until 29 October 2026. The intended start date is January 2028.
- Self-employment test (zelfstandigentoets): looks at you as an entrepreneur, for example invoicing, KvK registration, several clients and provision for risks.
- Work relationship test (werkrelatietoets): looks at independence within a specific assignment, such as freedom to organise the work and financial risk.
Freelancers who pass both tests would get a safe harbour with certainty in advance. This is a proposal, not law. Until it takes effect, the current factors and enforcement apply.
Frequently asked questions
Is the Belastingdienst enforcing false self-employment again?
Yes. Full enforcement resumed on 1 January 2025. No fines were imposed for 2025. Since 1 January 2026 the Belastingdienst can impose fines for intent or gross negligence (vergrijpboetes), but no fines for simple non-compliance (verzuimboetes) in 2026.
Who pays if a freelance relationship is really employment?
Mainly the client. The Belastingdienst can claim the payroll taxes the client should have withheld, back to 1 January 2025, or up to 5 years back in cases of bad faith. As the freelancer you may have to repay entrepreneur tax benefits such as the self-employed deduction, though you may also gain employee rights.
What decides whether I am a freelancer or an employee?
The overall picture of the work relationship, judged on 9 factors, including the nature and duration of the work, who decides how it is done, how embedded you are in the client's organisation, whether you must do it personally, the pay and its level, your commercial risk, and whether you behave like an entrepreneur. Working under the client's authority (gezag) weighs heavily.
Are model agreements still valid?
Model agreements that were approved and valid on 6 September 2024 can be used until 31 December 2029. Since that date the Belastingdienst no longer assesses new ones. A model agreement only gives certainty if you actually work the way it describes.
Will the rules change?
The government published the Zelfstandigenwet for consultation in October 2026, with an intended start in January 2028. It introduces a self-employment test and a work relationship test, and freelancers who pass both would get a safe harbour with certainty in advance. Until then, the current rules apply.
Can I get my contract checked without a subscription?
Yes. Legalec On Demand drafts a freelance contract (overeenkomst van opdracht) with a check against the Belastingdienst requirements for a one-off €1,082.95 including VAT, with one revision round.
Official sources
- • Belastingdienst: enforcement, fines and back-assessments
- • Rijksoverheid FAQ: consequences and the factors that decide
- • Belastingdienst: no new model agreements, existing ones usable until 31 December 2029
- • Rijksoverheid: the Zelfstandigenwet consultation