Wet DBA: the core
Wet DBA and self-employed: what does this mean for you?
The Wet Deregulering Beoordeling Arbeidsrelaties (Wet DBA) determines how the Tax Authority assesses whether you as a self-employed person truly work independently, or whether there is actually a case of an employment relationship. That is called false self-employment. Since January 1, 2025, the Tax Authority actively enforces the Wet DBA. Both clients and contractors may therefore face back taxes and fines.
False self-employment occurs when a self-employed person works in practice as an employee, but without the associated employment law protections and without payroll taxes being remitted. The Tax Authority looks at the actual situation when making its assessment, not just what is stated on paper.
Relevant factors include:
According to the KVK, both client and contractor are jointly responsible for the employment relationship. So it is not just the freelancer who is at risk. A company that hires a self-employed person must also be able to demonstrate that there is no disguised employment relationship.
Model agreements
To provide certainty about the tax qualification of an employment relationship, you can use model agreements that have been approved by the Tax Authority. Note: an approved model agreement only provides certainty if in practice you actually work in accordance with that agreement.
What is on the agenda: the Self-employed Act
The KVK reports that there is a proposal for a new Self-Employed Persons Act, with an intended effective date of 1 January 2028. This proposal is still subject to parliamentary approval. An internet consultation on this proposal ran through October 29, 2026. The final details and exact regulations are therefore not yet established.
The Self-Employment Act aims to create greater clarity about when someone may work as a self-employed person and what the rights and obligations are for both client and contractor.
Whether you are a freelancer or regularly hire self-employed workers: it is worthwhile to critically assess your employment relationships now. Ask yourself the following questions:
- Does the self-employed person work for you in a way that matches how an employee would?
- Is there a long-term, exclusive collaboration without entrepreneurial risk for the freelancer?
- Do you use an approved model agreement and do you also work in accordance with it in practice?
If you conclude that an employment relationship is not correct, it is wise to correct this before the Tax Authority does it for you.
Practical: check the current status of affairs
The legislation and regulations surrounding the Wage Withholding Tax Act and the new Self-Employment Act are changing. Always consult the most current information via the Tax Authority or the KVK, and consult with an employment law attorney or tax advisor if in doubt.
Sources and current information
Always check the most current version of the original source when legislation changes.
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Frequently asked questions
The Wet Deregulering Beoordeling Arbeidsrelaties (Wet DBA) determines how the Tax Authority assesses whether you as a self-employed person truly work independently, or whether there is actually a case of an employment relationship. That is called false self-employment. Since January 1, 2025, the Tax Authority actively enforces the Wet DBA. Both clients and contractors may therefore face back taxes and fines.
From knowing to doing
This article helps you get oriented. Then look at the concrete approach for exact online integration.