Dutch Supreme Court Rules: Freelancers May Still Count as Entrepreneurs
Are gig workers like Uber drivers freelancers - or employees? The Dutch Supreme Court has clarified that being an entrepreneur can play a key role in deciding whether someone has an employment contract, even if the work and conditions are similar.
Background: The Uber Case
In a recent case between Uber and the Dutch trade union FNV, the Supreme Court of the Netherlands (Hoge Raad) was asked to clarify how to determine whether gig workers - like Uber drivers - are truly self-employed or actually employees.
Uber claims its drivers operate as independent contractors. The union, however, believes that Uber drivers should be treated as employees and fall under the Taxi Collective Labor Agreement (CAO). After earlier rulings supported the union, the Appeals Court turned to the Supreme Court for clarification.
What Is a “Prejudicial Question”?
Before issuing a final judgment, the Appeals Court submitted prejudiciële vragen (prejudicial questions) to the Supreme Court. This is a legal procedure where lower courts ask the Supreme Court for guidance on interpreting a legal rule - particularly if the answer could influence many similar cases.
In this case, the key question was: How important is entrepreneurship when deciding if a work relationship qualifies as employment?
The Supreme Court’s View: No Fixed Hierarchy
In its decision, the Supreme Court confirmed a principle it laid out earlier in a ruling involving Deliveroo couriers: all relevant facts and circumstances must be considered when assessing whether someone is an employee.
Importantly, the Court stated:
- There is no strict ranking of factors. Entrepreneurship is just as important as other considerations like control, dependency, or payment structure.
- It is possible for one person doing the same work to be classified as an employee, while another is not - depending on whether they act as an entrepreneur in the broader economic sense.
- This entrepreneurial behavior can include factors outside the direct relationship with the client (e.g. running a website, having multiple clients, or investing in branding).
Why This Matters for Expats and Freelancers
If you’re an expat working as a freelancer or independent contractor in the Netherlands - especially in platform or gig economy jobs - this ruling is directly relevant.
Here’s what you should know:
- Dutch courts don’t follow a simple checklist. Each case is judged individually.
- Behaving like an entrepreneur (multiple clients, financial risk, independence) strengthens your freelance status.
- However, not having those characteristics could mean you are classified as an employee - even if your contract says otherwise.
- This could have consequences for your tax status, social security, and legal protections.
What Happens Next?
The case will now return to the Appeals Court, which will apply the Supreme Court’s guidance to make its final ruling. Meanwhile, other courts handling similar cases are expected to follow this interpretation.
Need Advice?
Unsure whether your freelance setup in the Netherlands qualifies as genuine entrepreneurship? Want to avoid unpleasant surprises from the tax authorities or labor inspectorate?
Our expert tax and legal advisors can help review your situation and structure your work relationship the right way.
Contact us via our website for a consultation tailored to your freelance activities.