The Dutch Self-Employed Act (Zelfstandigenwet): what changes for freelancers from 2028

On 1 October 2026 the Dutch government opened a public consultation on the Self-Employed Act. Pass two tests and it is settled in advance that you are not an employee. What those tests ask, what is still unknown, what applies until 2028 and what you can do today. Note up front: this explains a bill, it is not legal advice.

Why there is a new law

For years it has been unclear when you can work as a freelancer in the Netherlands and when you are really an employee. Since the Dutch Tax Administration resumed enforcement against false self-employment in 2025, many clients have become cautious: they hire fewer freelancers, or only through an agency. The government wants to remove that uncertainty.

The previous bill for this, known as VBAR, was largely withdrawn in March 2026. The part meant to clarify the criteria was dropped and is being replaced by the Self-Employed Act (Zelfstandigenwet). On 1 October 2026 the bill went into public consultation. The intended start date is 1 January 2028.

The core: two tests and a safe harbour

The law introduces two tests. Pass both and you are in a safe harbour: it is settled in advance that there is no employment relationship, and your client does not have to fear a retroactive tax assessment.

1. The self-employment test (zelfstandigentoets) is about you: are you running a business?
2. The working relationship test (werkrelatietoets) is about the assignment: are you really working independently for this client?

Fail either one and you can still work as a freelancer. You just do not get certainty in advance, and the existing rules and case law apply, as they do today. According to the research the government relies on, two thirds to three quarters of freelancers already meet the criteria.

The self-employment test: are you a business?

Three parts:

• The basics in place. Registration with the Chamber of Commerce (KVK), a VAT number, a business bank account, and you issue your own invoices with a payment term for your client. You also make payments to third parties yourself.
• At least three clients across the current and previous calendar year combined. Those clients need "some substance" in revenue: one big client with two tiny token clients does not count. If you work through an agency, that agency counts as one client, even if it places you with several organisations.
• A minimum annual amount spent on provisions against business risks. Think of disability insurance, a broodfonds (a mutual sick-pay pool), pension savings, and liability, business interruption or legal expenses insurance. Savings in box 3 do not count for now.

There will be no government declaration, like the old VAR. You prove it yourself, or have a third party such as your accountant issue a statement.

The working relationship test: independent at this client?

You do this test per assignment, together with your client, and you record it. Four questions:

1. Do you both intend no employment? You agree on that explicitly.
2. Do you decide how the work is done? The client may say what the result should be, not how you get there. Rules that apply to the whole sector, such as safety regulations, are allowed.
3. Do you decide where and when you work? Exception: work tied to a place or time, such as a building site or opening hours. Agreements about that are allowed.
4. Do you work at your own expense and risk? You deliver a result agreed in advance, the effects of working efficiently or inefficiently are yours, and you carry the risk of liability and extra work.

An assignment where you simply take over the exact tasks of a departed employee will almost certainly fall outside this test.

Who the law is not for

The law is about situations where there can be doubt. It is not aimed at:

• work for private individuals;
• selling products, such as a web shop;
• one-off, short jobs such as advice, a talk or a design.

According to the government the law also applies to people working through their own BV (private limited company). Lawyers still dispute that. Either way, a BV is not a free pass: what counts is how the work is actually done. When a BV becomes worthwhile for tax purposes is covered in sole trader or BV.

What is still unknown

• The amount for provisions. Minister Aartsen: it must not be too much, but it must not be a token gesture either. The government is thinking of a fixed amount, independent of turnover.
• What "some substance" means exactly for your three clients.
• The final form. After the consultation come the Council of State, impact assessments by the Tax Administration and the Labour Inspectorate, and in 2027 both houses of parliament. A lot can still change.

What applies until 2028

The Self-Employed Act is not law yet. Until then:

• Enforcement continues. In 2026 the Tax Administration does not impose default penalties for false self-employment, but it can impose penalties for intent or gross negligence. From 1 January 2027 that last leniency ends too.
• The legal presumption starts on 31 December 2026. If you work for less than roughly € 38 per hour (excluding VAT), you can more easily have a court treat you as an employee. Your client then has to prove you are genuinely self-employed. Only you or a trade union can invoke this.

Both are covered in more detail in false self-employment and the DBA Act.

What you can do now

Nothing is mandatory yet, but working towards the tests now puts you in a good position for 2028:

• Spread your clients. Three clients with real revenue over two years will be the bar.
• Work on results. Agree on a defined result rather than just hours, and record that you decide how and when you work.
• Arrange your provisions. Disability cover or a broodfonds, liability insurance and pension savings are sensible anyway, and will probably count. See how much you can set aside with the annual allowance calculator.
• Keep the basics in order. A business account, your own invoices with a payment term and tidy records will no longer be a formality, but evidence.
• Have your say. The consultation runs until 29 October 2026 on internetconsultatie.nl (in Dutch).

Your records as evidence

Much of the self-employment test will simply be your bookkeeping: your own invoices, a payment term per client, revenue per client over two years. Finq shows what you invoiced per client, so you can see how many clients you have and how your revenue is spread across them. Invoices, quotes, hours and mileage are free.

This article describes a bill as it was put out for consultation on 1 October 2026. Its content can still change. It is a general explanation, not legal or tax advice.

Sources: Dutch government, news release "Zelfstandigenwet biedt meer duidelijkheid en erkenning voor zzp'ers" (1 October 2026); internetconsultatie.nl, Zelfstandigenwet bill; Dutch Tax Administration, enforcement of false self-employment 2026; Staatsblad, act introducing the legal presumption of an employment contract based on hourly rate. Checked on 1 October 2026.