DBA Act for self-employed professionals: the essentials
Enforcement has already started
DBA Act for self-employed professionals: since 1 January 2025, the Dutch Tax Administration has again actively enforced the DBA Act (Deregulation of Assessment of Employment Relationships Act). This means clients and self-employed professionals can now face additional tax assessments and penalties if a working relationship is later classified as employment.
The long-standing enforcement moratorium is over. The question is no longer whether this matters, but how you deal with it as a self-employed professional or client.
The way it works now
- The appointment is in one colleague's mailbox
- Data is manually retyped from one system to another
- The person who knows is on vacation
- No one can see afterwards why this decision was made
As it is
- The agreement is stored with the client, findable for everyone
- Once entered, information flows through to the rest
- Work continues, even if someone is absent
- Every decision has a source, an owner, and a date
What exactly is the DBA Act?
The DBA Act replaced the VAR (Declaration of Independent Contractor Status) in 2016. The aim is to clarify when someone works as a self-employed professional and when the relationship is in fact employment — also known as false self-employment called.
The law does not set one definitive boundary, but looks at the actual circumstances:
If all three conditions are met, the relationship is legally an employment contract — regardless of how the parties describe it in a contract.
Responsibility lies with both parties
An important point that is often underestimated: both the client and the contractor are responsible for correctly classifying the working relationship. It is not solely the self-employed professional's responsibility.
This means:
- A client can be held liable for payroll taxes and social security contributions if a freelancer is later classified as an employee.
- A self-employed professional may face corrected tax assessments.
This makes the DBA Act a shared risk within the working relationship.
Model agreements: what can and can't you expect from them?
The Dutch Tax Administration provides approved model agreements that clients and contractors can use. But note: a model agreement only provides certainty if the actual working practice also matches what is written down.
Signing a contract without changing day-to-day practice offers no protection.
What is coming next: the Self-Employed Persons Act
Alongside the existing DBA Act, a proposal for a new Self-Employed Persons Act is being developed. According to the Netherlands Chamber of Commerce (KVK), the intended effective date is 1 January 2028, but this remains subject to parliamentary consideration.
A public consultation on this proposal ran until 29 October 2026. The exact content and consequences are not yet final — but the direction is clear: the government wants to anchor the position of self-employed professionals more firmly in law.
Keep an eye on this, because depending on the final proposal, the rules for self-employed work may change again.
When are you on safer ground as a self-employed professional?
There is no simple checklist that gives absolute certainty, but several characteristics can support a healthy, recognisable self-employed position in practice:
- You work for multiple clients
- You bear your own business risk (liability, no continued payment during illness)
- You decide yourself how you perform the work
- You can arrange a substitute to perform the work
- You work with your own materials or equipment
None of these points is decisive on its own. The Dutch Tax Administration looks at the overall picture.
What can you do now?
As a self-employed professional:
- Review your current assignments critically: does the actual way of working fit genuine self-employment?
- Only use model agreements if the actual practice also matches the agreements
- Follow developments around the Self-Employed Persons Act
As a client:
- Actively assess whether your cooperation with freelancers meets the applicable criteria
- Record agreements in writing, but make sure actual practice matches them
- Be aware of the shared responsibility
Sources
- KVK: DBA Act — prevent false self-employment *(updated 1 October 2026)*
- Dutch Tax Administration: model agreements and enforcement policy
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Frequently asked questions
The Dutch Tax Administration has again actively enforced the DBA Act since 1 January 2025. Clients and self-employed professionals should therefore assess whether the actual working relationship is genuinely independent.
Look at authority, personal labour, remuneration and especially the actual way the work is performed. A contract alone is not enough if practice is different.
From knowing to doing
This article helps you get oriented. Then look at the concrete approach for exact online integration.