Zelfstandigenwet
The Zelfstandigenwet (Self-Employment Act) aims to give freelancers and clients greater clarity on when assignments can be carried out outside an employment contract in the Netherlands.
The Zelfstandigenwet looks at both the freelancer’s position as an independent business and the way an assignment is organised and performed.
1. What the Zelfstandigenwet could change for freelancers and clients
The Zelfstandigenwet would introduce an additional route for establishing that an assignment falls outside employment.
Freelancers and clients could use this framework to assess their arrangements before the assignment begins, but the conditions would also need to remain satisfied in practice.
2. What applies today?
Whether a relationship is an employment contract is assessed under Article 7:610 of the Dutch Civil Code and relevant case law. All relevant circumstances must be considered together, including the agreed rights and obligations, how the assignment is performed and the freelancer’s business activities.
The Wet Deregulering Beoordeling Arbeidsrelaties, Wet DBA (Deregulation of Assessment of Employment Relationships Act) abolished the former employment-relationship declaration system. Clients and freelancers share responsibility for correctly assessing the payroll-tax consequences of their relationship.
A contract describing someone as a freelancer does not establish their legal status. Review the relationship regularly and reassess it when working arrangements change.
The handhavingsmoratorium (the Dutch Tax Administration’s enforcement moratorium) ended on 1 January 2025. This means the Dutch Tax Administration is once again fully enforcing the rules on bogus self-employment.
3. How the two-test framework would work
The Zelfstandigenwet would introduce two tests: the zelfstandigentoets, a self-employment test, covering the freelancer’s business, and a werkrelatietoets, a test for each assignment, covering how the freelancer and client work together on a particular assignment. The safe harbour would apply where all conditions of both tests are met in practice.
The detailed requirements for the zelfstandigentoets would be set out in an Algemene Maatregel van Bestuur (AMvB), a General Administrative Order (a Royal Decree).
- and
Test 1
Zelfstandigentoets
- Business setup and records
- At least 3 clients in total across the previous and current year
- Income Protection Insurance
Test 2
Werkrelatietoets
- The freelancer and client intend to work outside employment.
- Freedom over how the work is performed
- Freedom over working time and location, where the nature of the work allows
- Working for own account and risk
Both tests satisfied
Conditions in practice
- Business-level conditions met
- Assignment-level conditions met
- Actual working conditions match the assessment
Outcome
Safe harbour for independent work
The relationship would therefore fall outside employment.
If one or more conditions are not met, this does not automatically mean employment. The relationship must then be assessed under the existing rules.
Separate rules on tax status, payroll taxes and employee insurance may still apply.
4. How Zooly supports the new Zelfstandigenwet
Zooly supports the direction towards clearer rules for independent work. We take a compliance-first approach and follow legal developments as we develop our software and managed services with the proposed framework in mind.
Our software helps to collect and store information needed for the zelfstandigentoets and werkrelatietoets. Our managed services support dossier onboarding and ongoing monitoring of the information provided.
Collecting data and evidence supports an assessment. It does not establish legal status. Zooly does not certify self-employment or provide a legally binding classification. Actual working conditions remain essential.
Official sources
- Wetsvoorstel Zelfstandigenwet - Internetconsultatie - Officiële consultatiepagina (opens in a new tab)
- Concept wettekst Zelfstandigenwet - Concept wettekst (opens in a new tab)
- Concept Memorie van Toelichting Zelfstandigenwet - Memorie van toelichting (opens in a new tab)
- Burgerlijk Wetboek Boek 7, artikel 7:610 - Artikel 7:610 Burgerlijk Wetboek (opens in a new tab)
- Wet deregulering beoordeling arbeidsrelaties (Wet DBA) - Wet DBA (opens in a new tab)
- Belastingdienst - Arbeidsrelaties en handhaving - Informatie over handhaving (opens in a new tab)
Disclaimer
The information on this page is provided for general informational purposes only and does not constitute legal, tax or employment advice. The Zelfstandigenwet (Self-Employment Act) is not yet in force and may change during the legislative process. The legal classification of a working relationship depends on the applicable law and the actual facts and circumstances.