Download the Model Agreement and Prepare for the Dutch DBA Law Enforcement

On this page, you can download a Dutch-language Interim Agreement in Word format for use between client and Self-Employed Professional. After downloading the document, you can fill in the variables in the agreement and customize it as needed. Be sure to read this page in full before using the agreement.

This agreement is intended for situations where ‘employer authority’ is officially absent. This means that the contractor performs the work independently and without supervision or direction from the client. Additionally, this model agreement allows for free substitution, meaning the contractor can ask someone else to carry out the assignment. These provisions are necessary to be classified by the Tax Authorities as a Self-Employed Professional and not as an employee.

Note: This agreement offers no protection against employment classification by the Tax Authorities

Since September 6, 2024, the Tax Authorities no longer assess new model agreements, and existing agreements are not renewed. Existing model agreements can still be used as long as their approval remains valid, but they do not provide absolute certainty about the self-employed status of the contractor. The Tax Authorities emphasize that the actual working practice is the decisive factor when assessing an employment relationship, regardless of what is stated in the agreement. Therefore, make sure you strictly adhere to the agreed conditions and remain alert to any changes in practice that could impact the nature of the working relationship.

Tips on the Tightened Regulations Starting in 2025

For current advice and tips on working with self-employed professionals under the tightened regulations starting in 2025, view the full article "Working with Self-Employed Professionals from 2025". This article contains essential points and a timeline for changes:

•  From January 1, 2025: Stricter enforcement of the DBA Law. The Tax Authorities will focus more on preventing false self-employment among self-employed professionals, ensuring they are not classified as employees.
•  From 2026: The Law on Clarification of Employment Relationship Assessment (VBAR) introduces a presumption of employment for self-employed professionals with an hourly rate below €33. This brings additional measures to prevent false self-employment.

Disclaimer

Planet Interim is not a party to any agreement and is not liable for agreements entered into using this model agreement, which is based on a model approved by the Tax Authorities on 21 March 2016 (number 90515112643-3). This agreement does not in itself provide certainty about the self-employed status of the contractor. The Tax Authorities assess the nature of the employment relationship solely on the basis of actual performance. It is therefore essential that all agreements are strictly adhered to in practice without extra authority or direction from the employer. Deviations from the agreed terms may still result in an employment relationship.