New Dutch Law Could Affect Freelancers: What Expats Need to Know

What’s Changing for Freelancers in the Netherlands?

The Dutch Minister of Social Affairs has submitted a draft law to the Council of State that could significantly change how freelancers are classified. The proposal - called Verduidelijking beoordeling arbeidsrelaties en rechtsvermoeden (VBAR) - seeks to clarify when someone is truly self-employed and when they should legally be considered an employee.

While the law is still under review, it reflects a growing trend in the Netherlands: tightening rules on freelance work to reduce the number of so-called “false self-employed” workers (schijnzelfstandigen).

What Is False Self-Employment?

In simple terms, false self-employment occurs when someone is hired as a freelancer, but the nature of the work is more like a regular employment relationship. This often allows companies to avoid paying social security contributions, while the worker misses out on benefits like paid vacation or sick leave.

The Dutch tax authorities have long been concerned about this practice, and enforcement is expected to increase.

Key Part of the Proposal: Hourly Rate Threshold

One of the most important changes in the draft law is the introduction of a legal presumption of employment if a freelancer earns less than €33 per hour.

Here's how it works:

• If you are paid less than €33/hour, the law assumes you are an employee by default.
• You can challenge this presumption by proving your hourly rate.
• Your client (the company or organization you work for) must then prove that the relationship is not actually an employment agreement.

This is especially relevant for expats who work on short-term freelance contracts or remote projects, particularly at the start of their careers in the Netherlands.

The government hopes this rule will create a “preventive effect”: clients will be more cautious when hiring freelancers, especially those near the €33/hour threshold.

When Will This Take Effect?

• January 2026: This is the earliest the new law could come into force.
• January 2025: The Dutch tax authorities will resume active enforcement of current rules regarding false self-employment.

That means 2025 will be a transitional year - but companies and freelancers are expected to prepare now.

What Should Expats Do?

If you're working as a freelancer or considering freelance work in the Netherlands, here are some steps to take:

• Review your contracts: Are your assignments really freelance, or do they resemble employment?
• Check your rate: If you earn close to or under €33/hour, consider how this law might affect you.
• Get advice early: A small change in your contract structure or invoicing could help avoid problems later.

We Can Help

Do you have questions about freelance work, your tax position, or upcoming legal changes? Our tax advisors specialize in helping expats navigate the Dutch system with confidence.

Get in touch today via our website - we’re here to help.

‍