The DBA Act: avoid false self-employment

The Employment Relationships Deregulation Act (DBA Act, Deregulering Beoordeling Arbeidsrelaties) states that the client and contractor are jointly responsible for the employment relationship. That is the way in which you and your client work together. 

What is false self-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 Netherlands Tax Administration (Belastingdienst) checks the relationship between zzp'ers and clients. If an investigation reveals that you are falsely self-employed, you may be subject to an additional tax assessment. If there is evidence of intent, you may also be subject to a fine.

What are the conditions for entrepreneurship?

As a freelancer, zzp'er, you carry out an assignment or job indepently. Whether you work independently depends, among other things, on these features:

• You set your own work hours.
• You use your own tools.
• You decide for yourself how to do your work.
• You do not supervise your client’s staff.

For example: A freelance writer works from home on their own laptop, producing content for their clients’ websites.

Not self-employed

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.

Consequences for you

If the Tax Administration decides you are not self-employed, the consequences can be serious for you. For example, you are no longer entitled to tax benefits such as the private business ownership allowance (zelfstandigenaftrek) or SME profit exemption (MKB winstvrijstelling). If you have received unjustified tax benefits for entrepreneurs, you must pay them back through an additional tax assessment. You may be entitled to an employment contract from your client. Plus the right to build up a pension.

Consequences for your client

There are also consquences for your client (in Dutch). They will have to pay payroll tax and pension. And they may also receive a fine.

• Was the false self-employment unintentional? Then the Tax Administration calculates the post-assessment back to 1 January 2025.
• If your client knowingly let you work in false self-employment, the period before 1 January 2025 is also taken into account. The client may also receive a fine in such cases.

How to prevent false self-employment

Are you taking on an assignment? The DBA Act states that a self-employed professional and a client must assess their working relationship to check whether there is false self-employment. 

There are tools for this check:

• You can do a check (in Dutch) on the website of the Tax Administration.
• The employment relationship evaluation tool of the Ministry of Social Affairs and Employment (SZW).
• Your client may also request a meeting (in Dutch) with the Tax Administration to assess the employment relationship.

Is the outcome that you are not self-employed? Then you cannot take on the assignment as a zzp'er.

Note: Changing the legal structure of your business to a BV or VOF does not change this. See what your options are. 

Model agreement

The Tax Administration used to work with model agreements. In a model agreement, you can put your working relationship with your client down on paper. But to the Tax Administration, it does not matter what is put down on paper; it matters how you work in practice. A model agreement may give you a false sense of security.

Do you and your client want to use a model agreement anyway? You can. The model agreements are valid until the end of 2029. Find more information on model agreements.

Proposal for new Self-Employment Act

In the January 2026 coalition agreement, the government announced a new Self-Employment Act (zelstandigenwet, in Dutch). The new Act is expected to come into force on 1 January 2028.

This Act sets out 2 tests to assess whether you are self-employed: 

1. Self-employed test

This states, for example, that you must take entrepreneurial risks. And that you must behave like an entrepreneur. For example, do you find your own assignments and set your own prices? You must also make your own arrangements for incapacity for work and your pension.

2. Employment relationship test

This states, among other things, that you must be free to decide for yourself how and when you do your work.