Wet DBA and false self-employment: the 2026 enforcement

False self-employment—schijnzelfstandigheid—is back in the Belastingdienst's enforcement sights. After a pause during the pandemic, the tax authority resumed investigations in 2025 and will begin issuing full assessments from 2026 onwards. If you work as a freelancer, especially on a long-term contract with a single client, you need to understand the three criteria the Belastingdienst uses to judge whether you are genuinely self-employed or being misclassified as one. This guide walks you through the law, the risks, and how to structure your work to pass the test.

What is false self-employment (schijnzelfstandigheid)?#

False self-employment occurs when someone works under a contract that nominally says "freelancer" or "independent contractor," but the reality—the way the work actually happens—looks much more like an employment relationship. The Belastingdienst calls this schijnzelfstandigheid, and it matters because:

• For the worker: If reclassified as an employee, you may owe back payroll taxes (loonbelasting), social contributions, and penalties.
• For the client/hirer: They face unpaid employer charges, penalties, and interest.
• For the tax office: It's seen as tax evasion and labour-law dodging.

The Dutch law that defines this is the Wet Aanscherping Handhaving Arbeidsvoorwaarden Dagloners (Wet DBA), passed in 2000 and tightened over the years. Enforcement paused during 2020–2024 (due to COVID support for businesses), but the Belastingdienst has confirmed they are ramping up inspections again, with formal assessments beginning in 2026.

The three criteria: how the Belastingdienst judges self-employment#

The Belastingdienst uses three criteria to assess whether you are genuinely self-employed or falsely classified. All three must point toward real self-employment for you to be safe. If the Belastingdienst finds that you fail two or more of them, you risk reclassification.

Criterion 1: Gezag (control and direction)#

Gezag means control: who directs your work?

In a true self-employed relationship, you decide:

• What tasks to do (within the agreed scope)
• How and when to do them
• Where you work
• What methods and tools you use
• Whether to hire help to do the job

In a false self-employment (employee-like) relationship, the client controls:

• Your daily schedule and hours
• The exact method and quality standards
• Whether you can work for others simultaneously
• How many hours you must work per week
• Your workspace and dress code

Red flags for the Belastingdienst:

• You must show up at a fixed location at fixed times
• You must follow detailed instructions on how to work
• You cannot refuse tasks without consequence
• You are prohibited from working for competitors
• You are prohibited from subcontracting the work

How to stay safe: Retain genuine autonomy. In writing, clarify that you set your own schedule, choose your methods, and can decline tasks or work for others (unless there's a genuine non-compete clause, which is rare for true freelancers). Manage projects independently rather than taking daily direction.

Criterion 2: Loon (wage-like compensation)#

Loon means payment: how are you paid?

True self-employed people:

• Invoice for their work (not a monthly payslip)
• Bear the commercial risk (if the client doesn't pay, you absorb the loss)
• Earn more in busy months, less in slow months
• May work on fixed-price or project contracts
• Invest their own capital (tools, equipment, training)

False self-employed people (employees in disguise):

• Receive a fixed monthly or weekly payment (like a salary)
• Have payment guaranteed regardless of output or project completion
• Never face the commercial risk of non-payment
• Are paid for time spent, not results delivered
• Have the client provide all tools and training

Red flags for the Belastingdienst:

• You receive a fixed monthly payment (a "salary")
• Payment continues even if the client has no work for you
• You are paid for hours, not deliverables
• The client reimburses all your expenses automatically
• You have no contract that specifies risk or commercial terms

How to stay safe: Invoice for your work, not your time. Use contracts that make clear you are paid upon delivery of results, that you bear some commercial risk (e.g., penalties if you miss a deadline), and that you are responsible for your own tools and professional development. If you work hourly, make sure the contract also states you are responsible for invoicing, non-payment risk, and scheduling flexibility.

Criterion 3: Persoonlijke arbeid (personal work)#

Persoonlijke arbeid means you do the work yourself—not someone hired by the client.

True self-employed people:

• Perform the work themselves (with occasional freelance help)
• Can hire subcontractors or employees to assist, but it's their choice
• Have flexibility to delegate or outsource

False self-employed people:

• Are required to do the work in person (client prevents them from delegating)
• Cannot hire others without permission
• Are treated as if they are irreplaceable to the client

Red flags for the Belastingdienst:

• The contract forbids you from delegating or subcontracting
• The client demands you personally handle all tasks
• You must seek permission to take time off or bring in help

How to stay safe: Retain the right to delegate or subcontract part of your work. Make this clear in your contract, even if you rarely exercise it. A well-structured agreement should allow you to hire help or bring in other freelancers to assist, provided the quality and deadlines are met.

Who is at risk? The profiles the Belastingdienst targets#

Not all freelancers are equally at risk. The Belastingdienst tends to focus on sectors and situations where false self-employment is most common:

• Long-term single-client freelancers: You work for one client for years. Risk is high if the relationship looks indistinguishable from employment.
• Temp and agency workers: Platforms or agencies that supply you to end-clients. These are under scrutiny.
• Subcontractors in construction and logistics: Drivers, builders, and assemblers often fall into this category.
• Caregivers and support workers: Care agencies that classify workers as freelancers.
• Seasonal workers: Taken on annually without formal contract changes.

If you fall into one of these categories, or work for a single client for more than a year, be especially vigilant.

What happens if you're reclassified?#

For you (the freelancer):

• Back taxes on income (as if you were an employee)
• Back payroll tax (loonbelasting) you should have paid
• Employee social contributions you should have paid
• Interest (belastingrente) on unpaid amounts
• Penalties (up to 100% of the unpaid tax, though the Belastingdienst has signaled softer landing on some penalties in 2025–2026)

For your client:

• Back employer charges
• Back employer social contributions
• Interest and penalties

The Belastingdienst's own announcements suggest that for cases discovered in 2025, penalties may be reduced if you cooperate and correct the situation voluntarily. However, expect to owe the back taxes and interest at a minimum. After 2026, the leniency window may close.

How to work as a genuinely self-employed freelancer#

If you want to pass the Belastingdienst's test—and more importantly, operate ethically and legally—here are the concrete steps:

1. Use a clear written contract#

Draft (or have a lawyer draft) a contract that:

• Names you as an independent contractor, not an employee
• Specifies that you set your own schedule and methods
• Clarifies payment terms (invoice upon delivery, payment within 30 days, etc.)
• Includes a clause allowing you to subcontract if you choose
• States that you are responsible for your own tools, insurance, and professional development
• Makes clear that you bear commercial risk (e.g., you don't get paid if you don't deliver)

• Have a written contract signed before you start work
• Include a clause that you set your own schedule and methods
• State that you invoice for deliverables, not time
• Make clear you can subcontract or hire help
• Specify payment terms (e.g., 30 days from invoice)
• Note that you are responsible for your own tools and insurance
• Include non-compete only if truly necessary for the business

2. Diversify your clients#

A single long-term client is a red flag. Even if the contract is perfect, the Belastingdienst may look skeptically if you have 80% of your income from one source. Aim to have at least 3–4 concurrent clients, or rotate them annually.

3. Maintain genuine autonomy#

• Set your own working hours (even if you happen to work 9–5)
• Choose your own tools and software (with client approval on the output, not the method)
• Work from your own location, or negotiate your own office space
• Decline tasks that don't fit your expertise without penalty
• Occasionally work for other, non-competing clients to show you are not locked in

4. Invoice correctly#

• Send formal invoices (not timesheets) for each project or milestone
• Invoice for completed work or deliverables, not hours (or if hourly, make clear in the contract that you are still an independent contractor)
• Include your business details (KVK number, tax ID, address)
• Set clear payment terms (usually 14–30 days)
• Follow up on unpaid invoices; don't let the client treat it as a salary advance

5. Carry professional insurance#

Taking out professional liability insurance (beroepsaansprakelijkheidsverzekering) and disability insurance (arbeidsongeschiktheidsverzekering) signals to the Belastingdienst that you see yourself as a real business operator, not a disguised employee.

6. Document your independence#

Keep records that show:

• You worked on other projects or clients during the same period
• You made business decisions (purchased equipment, invested in training, negotiated rates)
• You incurred business costs
• You have a business registration (KVK inschrijving)

Related posts and further reading#

For more on how the Belastingdienst assesses your status as a freelancer, read Are you an entrepreneur for tax?. If you're thinking about using a model agreement, see Model agreements: do they still protect you? — they may help but only if your actual working practice matches the agreement.

If you combine freelancing with a salaried job, the rules are more complex: check Freelancing alongside a salaried job for how both incomes are treated. And if you work as a subcontractor or team up with other freelancers, there are additional considerations.

Frequently asked questions#

The distinction between self-employment and disguised employment is not academic—it has real tax, legal, and financial consequences for both you and your client. The Belastingdienst's renewed focus on schijnzelfstandigheid means now is the time to audit your own contracts and working arrangements. If you are currently in a gray area, moving toward clarity protects you both.

For help tracking your invoices, clients, and business structure, ZZP Belasting is designed to support genuine freelancers in staying compliant and organized.

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