A long-term assignment can start with clear agreements and gradually begin to resemble a job more and more. The client determines your working hours, directs every step, and expects you to pitch in as part of the team. As a freelancer, you might then wonder where you stand.
The proposed Dutch Self-Employed Persons Act aims to provide more clarity regarding that boundary. Below, you can read what the proposal states, which rules currently apply, and how you can prepare as a freelancer without treating the bill as final law just yet.
First of all: what is on the table?
The name may sound definitive, but the Self-Employed Persons Act is still a proposal. The online consultation is still open on October 19, 2026; it is expected to end on October 29. According to the government, the proposal should provide clearer rules for working as and with self-employed persons. In the Netherlands, nearly 1.2 million people work as freelancers .
The proposal contains two tests: a test for the way you conduct your business and a test for the working relationship with your client. If you meet both, according to the proposal, you would not be considered to be working under authority. If you do not meet one or both tests, this does not in itself mean that you are an employee. The existing rules must still be applied. The text may change during the consultation and the subsequent parliamentary consideration.
What do the two keys look at?
The first assessment verifies whether you act as an independent entrepreneur. The proposal mentions basic requirements such as registration with the Chamber of Commerce, a VAT number, a business bank account, and responsibility for your invoices. It also looks at the number of clients: according to the proposal, you must have worked for at least three different clients in the current and previous calendar year combined. Furthermore, it proposes checking whether you set aside money for risks such as illness, disability, and retirement.
The second test concerns the assignment itself. Do you have the freedom to determine how you work? Can you choose your own working hours and workplace, except when the work can only be done at a specific time or location? Do you bear financial risk and can you benefit from your work? The proposed Self-Employed Act looks at both your business methods and daily practice, not just the label on your contract.
The rules currently in effect remain important.
The proposal does not yet replace the current rules. Since January 1, 2025, the Tax and Customs Administration has once again enforced compliance with the normal rules for employment relationships. If a work relationship turns out to be an employment contract in reality, the Tax and Customs Administration may correct payroll taxes and levy additional assessments. In 2026, the Administration may also impose penalties for tax offenses, but not penalties for non-compliance.
In March 2026, the Cabinet withdrew the clarification section of the earlier VBAR proposal. It announced that it would continue working on the Self-Employed Persons Act. Therefore, older articles regarding rules for self-employed persons may no longer reflect the current state of affairs. The older article by Hoofdkraan regarding restraint when hiring self-employed persons provides historical context, but the legal advice dates from 2017.
What can you do while the proposal is being discussed?
You do not have to wait for a new law to get your records in order. Keep quotes, invoices, agreements with clients, and records of your work. Ensure that your profile, website, and business communications show which services you offer. This information can help explain how you work, but it does not guarantee your legal status.
Also review long-term assignments. Does the client determine your working hours, use your tools, and direct your daily work? If so, discuss together how the collaboration is structured. The contract matters, but the way you actually work does too. A contract does not automatically transform a position resembling employment into independent work.
In Hoofdkraan’s legal knowledge base for freelancers, you will find information on practical topics such as legal structures and contracts. For a current legal question, check government information or seek advice from an expert. The Self-Employed Persons Act is still under discussion.
Working independently doesn't have to be just
As a freelancer, you often work alone, but you can still share knowledge and clients with other independent professionals. Clear roles and separate agreements help everyone understand who is responsible for what. The Hoofdkraan article on collaborating with fellow freelancers provides practical ideas for setting up such a collaboration.
The Self-Employed Act can ensure clearer rules, but it is not yet law. For the time being, keep your records up to date, check whether your working relationships align with the independence you practice, and follow official updates. A little clarity beforehand makes the next conversation with a client much easier.
