Does the Wtta apply to me?
From 2028, you may only lend out workers in the Netherlands with a permit (toelating) or an exemption (ontheffing) under the Wtta, the Dutch act on lending out workers. Answer a few questions and see whether that applies to you, what to do and when.
Not legal adviceThis check gives a first indication and is not legal advice. Always verify your situation with the NAU (the Dutch labour lending authority) or ask a lawyer or adviser.
Question 1
How do you work?
Pick what fits you best. If you work in more than one way, do the check for each one.
What is the Wtta?
The Wtta (Wet toelating terbeschikkingstelling van arbeidskrachten) is the Dutch act on admission for lending out workers. From 1 January 2028, a business may only lend out workers with a permit or exemption. You apply for it with the Nederlandse Autoriteit Uitleenmarkt (NAU), which also keeps the public register. The Netherlands Labour Authority enforces it.
You lend out workers when three things are true at once: you make a worker available to another business, you get paid for it, and that worker works under the direction and supervision of that other business. The legal form does not matter.
What are direction and supervision?
Direction and supervision are at the heart of lending out workers. The question is not who says what needs to happen, but who decides how it happens. If the client also decides the way of working and directs you, you work under their direction and supervision.
Contracting work or lending out workers?
When you contract or outsource work, you agree on a result. The people doing the work stay under the direction of their own employer, and the client decides the result, not the way of working. That is not lending out. When workers are lent out, the client directs them. What counts is how it works in practice, not just what the contract says.
Frequently asked questions
Does the Wtta apply to freelancers?
Usually not. If you work directly for clients and decide how you do the work, you are not lending anyone out and you do not need a permit. If in practice your client directs you, the Netherlands Labour Authority may still see that as lending out a worker, and then both you and your client could be fined. If you work through your own BV under a client's direction and supervision, that is probably lending out a worker and your BV needs a permit.
What are direction and supervision?
Direction and supervision means the client decides not only what happens, but also how. That is the heart of lending out workers. If you only agree on a result and decide your own way of working, you do not work under your client's direction and supervision.
When do I need to register?
If you already lend out workers, register for the transitional scheme between 1 November and 31 December 2026. You need eHerkenning level 3 or higher, the Berichtenbox for businesses, correct KVK details and your expected net revenue for 2026. Then, between 1 May and 30 June 2027, you apply for a permit or exemption. If you do not register, you must have a permit on 1 January 2028 or stop lending out workers.
What does a permit cost?
For a permit you pay a security deposit of € 100,000. With a provisional permit it is € 50,000 at first, which you top up to € 100,000 when you get the definitive permit. You also need an inspection report or a valid SNA quality mark, and a certificate of conduct (VOG). An application for an exemption comes with an assurance statement from a registered accountant (RA or AA).
What if my agency does not have a permit?
From 1 July 2027, check the NAU register. It shows whether your agency has a permit, an exemption or falls under the transitional scheme. If it is not listed from 1 January 2028, your client can be fined and must stop working with that agency. So ask your agency in good time where it stands.
Is the Wtta related to the Dutch DBA act?
It is a separate act. Whether you really work independently matters for both, but the Wtta is about admitting businesses that lend out workers.
Is this check legal advice?
No. The check gives an indication based on the decision tree of the NAU. No rights can be derived from it, and Finq is not liable for decisions you make based on this check. Always verify your situation with the Nederlandse Autoriteit Uitleenmarkt (toelatinguitleenmarkt.nl), the Dutch labour lending authority, or get advice from a lawyer or adviser.
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