Ron van Haeff
Director Interim Services
Dear clients and interim professionals,
It has been a little quiet on my end when it comes to updates around the DBA law and the upcoming VBAR legislation. And with good reason, there simply has not been much new to report. I have also held back during the recent legal cases surrounding the DBA, as these were initiated by freelancers or clients themselves, not by the Dutch tax authority, so the media buzz did not reflect a broader shift in enforcement.
But that silence ends today, because something noteworthy has happened.
The VBAR Proposal Has Reached Parliament
On July 7, the Dutch government officially submitted the VBAR draft law to the House of Representatives (Tweede Kamer). This law is intended to clarify the distinction between self-employment and employment, aiming to provide more legal certainty for all parties involved.
Parliamentary debate has begun, though the actual implementation date is still uncertain due to the current caretaker government. That said, the target date is January 1, 2026.
Key Elements of the VBAR Proposal:
- Presumption of employment for low hourly rates
If a freelancer earns below a certain threshold (currently proposed at €32.24/hour), there will be a presumption of employment. The burden of proof will shift to the client, who must demonstrate that no employer–employee relationship exists. - A new legal assessment framework
VBAR introduces a clearer, more modern framework for determining employment status, based on recent court rulings. This should help organizations and professionals assess their working relationships more confidently and consistently.
Alternative Proposals Also Emerging
In parallel, several political parties have proposed alternative legislation, most notably the Zelfstandigenwet (“Self-Employment Law”), which takes a different approach to defining independent entrepreneurship. Some proposals emphasize sector-specific rules, while others suggest different criteria for what it means to be self-employed.
While it is still unclear which law will ultimately be passed, the direction is unmistakable: more clarity, stronger legal foundations, and tighter enforcement against false self-employment.
Where We Stand Now:
- Since January 1, 2025, the tax authority have officially resumed active enforcement of the DBA law. This includes back taxes and penalties in proven cases of false self-employment.
- 2025 will serve as a transition year: fines will generally be withheld if companies can demonstrate good-faith efforts to comply and reduce risks.
- From 2026 onwards, penalties may be enforced even more strictly, including in sectors like healthcare. For example, freelance GPs are now increasingly being classified by the tax office as pseudo-self-employed, sparking criticism from the Dutch medical association (LHV).
- Recent research shows that 13.5% of freelancers expect to lose clients due to the changing enforcement landscape, and 5% are even considering leaving entrepreneurship altogether.
What Are We Seeing in the Field?
Here in the Treasury & Finance interim space, we have seen no signs yet of tax audits, nor have I heard of any from our clients or freelance professionals. That does not mean they will not come, but it confirms what many of us feel: the impact is more gradual than dramatic.
Conclusion
So, no need to panic. Use your common sense, keep your contracts and working relationships transparent and fair, and stay informed as new regulations develop. If you do that, you will be just fine.
Let’s keep the conversation going, and if you have questions or need a sparring partner about your position in this changing landscape, I’m just a message away.
