22 October 2024
Starting in 2025, the oversight of false self-employment for freelancers (zzp'ers) and clients in the Netherlands will be tightened through stricter enforcement of the Deregulation of Labour Relations Assessment Act (Wet DBA). These changes require adjustments from both freelancers and clients to avoid fines and back taxes. This article provides concrete action plans for both groups to maintain effective collaboration under the new rules and to mitigate risks.
What changes will take effect in 2025?
As of January 1, 2025, enforcement of the Wet DBA will resume, meaning that the Dutch Tax Authorities will conduct stricter checks on false self-employment. The goal is to prevent situations where a freelancer formally works as an independent contractor but is effectively in an employment relationship. In 2026, this will be further strengthened with the Labour Relations Clarification Act (Wet VBAR), which introduces, among other things, a legal presumption of employment for freelancers earning an hourly rate below €33.
Read the full article via this link.