Model agreements: do they still protect you?

For years, freelancers and their clients have relied on model agreements—approved templates that demonstrated genuine self-employment to the Belastingdienst. But in 2024, the tax authority stopped approving new ones. If you've been counting on a model agreement to shield yourself from false self-employment scrutiny, you need to understand what's changed, what agreements still count, and whether they're enough.

What is a model agreement (modelovereenkomst)?#

A model agreement is a standard contract template between a freelancer and a client that meets the Belastingdienst's criteria for demonstrating that the working relationship is truly self-employed rather than a concealed employment arrangement.

The Belastingdienst's goal is to combat false self-employment—situations where someone is formally hired as a freelancer but actually works under supervision, in a fixed location, with the client controlling when and how they work, exactly like an employee. A model agreement serves as evidence that the arrangement is genuinely self-employed.

Why the Belastingdienst stopped approving new agreements#

In early 2024, the tax authority announced it would no longer approve new model agreements. The reason was straightforward: a contract alone does not make someone self-employed. What matters is the actual working practice.

Over several years, the Belastingdienst observed that many organisations were using pre-approved model agreements as a shield—submitting the contract to auditors and assuming it would protect them from penalties. But if the day-to-day reality showed an employment-like relationship (gesag—control—being the key factor), the contract did not save them. Penalties and back taxes still applied.

What happens to existing approved agreements?#

If your current agreement is a Belastingdienst-approved model agreement, it remains valid until its stated end date—usually the end of 2028 or 2029. You can continue using it with new clients and in renewals without immediate risk.

But here's the critical caveat: the validity of the agreement only helps if the working practice matches it. An approved agreement signed before 2024 is not a free pass if the reality of the work arrangement contradicts it.

Which approved agreements are still in force?#

The major approved model agreements still valid (until their end dates) include those from:

• CNV (Christian trade union)
• FENIT (IT freelancers federation)
• NFID (Design and digital freelancers)
• ABU (Freelance marketeers)

If you have one of these agreements, check the document for its end date. It is likely valid until the end of 2028 or 2029. After that date, it no longer provides any official standing.

The three criteria for genuine self-employment still apply#

Whether or not you have a model agreement, the Belastingdienst assesses genuine self-employment using three key criteria. These have not changed:

1. Gezag (control): You work independently. The client does not direct your work, set your hours, or supervise your methods. You decide when, where, and how to deliver.

2. Loon (wage-like income): You are not paid a fixed monthly salary that is independent of the work delivered. Your income is directly tied to the services or products you provide.

3. Persoonlijke arbeid (personal labour): You do much of the work yourself. You are not just a manager or a middleman. (Some subcontracting is allowed, but you must be substantively involved.)

If all three are genuinely met, you are self-employed. If any one fails—especially gesag—the relationship looks like hidden employment.

Read more about the Belastingdienst's entrepreneur test and the full enforcement context of Wet DBA.

What to do if you do not have a model agreement#

If you have been freelancing without an approved model agreement, do not panic. You are not at a disadvantage if your working reality is genuinely self-employed. The criteria above are what matter.

However, if you do have a signed agreement—whether approved or not—it is evidence of your intent and the conditions you have established. A well-drafted agreement that clearly sets out your independence is stronger than nothing. Consider writing or updating your general terms and conditions to make the self-employed nature explicit: you set your own hours, retain the right to subcontract, provide your own tools, and so on.

The new enforcement reality: 2026 and beyond#

Starting in 2026, the Belastingdienst will step up Wet DBA enforcement with full-strength assessments and penalties. A model agreement—even a valid one until 2029—will not be your main line of defence. Your working practice must stand up to scrutiny.

If you are operating on the edge of false self-employment (e.g., you work for one main client, show up to their office daily, or follow their workflow), you have limited time to either:

• Renegotiate the relationship to be genuinely self-employed (set your own hours, work from home, take on other clients)
• Formalise an employment contract instead
• Use an approved model agreement now while they still exist, and immediately tighten your working practice to match it

If you work as a subcontractor or team up with other freelancers, the same applies: the actual practice must match the agreement.

Should you create a new agreement today?#

Since the Belastingdienst no longer approves new model agreements, you cannot create one from scratch and expect official endorsement. However, you can create your own tailored agreement—ideally with a lawyer—that sets clear terms:

• You are responsible for your own schedule and location
• You retain the right to work for competing clients
• The client pays you only for delivered work, not a retainer
• You may subcontract parts of the work if you choose
• You own your tools and intellectual property (unless explicitly negotiated otherwise)

This kind of custom agreement, while not pre-approved, is still valuable evidence if a dispute arises. It shows you and your client both intended a self-employed relationship. Pair it with behaviour that lives up to the agreement: work from multiple locations, maintain other clients, take real breaks, and stay autonomous.

Frequently asked questions#

Model agreements were once a reassuring safety net, but the Belastingdienst's shift in 2024 means the conversation has moved on. The contract is one piece of evidence, but your working practice is what counts. Use the remaining years while approved agreements are still valid to either renew your relationship with a solid agreement and practices that match it, or to transition to genuine self-employment or formal employment. Do not rely on an old piece of paper; focus on building a demonstrably independent working relationship. ZZP Belasting helps you keep accurate records and clear invoices that reinforce your self-employed status.

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