Calling someone a zzp’er does not make the relationship self-employment. Dutch authorities look at how the work is actually organised. This matters both to freelancers and to businesses hiring them.
The contract label is not decisive
Assess the complete working relationship: who controls how and when work is performed, whether the worker is integrated into the organisation, commercial risk, ability to work for others, how remuneration is set and other facts. No single sentence in a contract can safely override the reality.
Wet DBA and enforcement
The Wet DBA framework concerns whether work presented as self-employment is actually employment for payroll-tax purposes. Enforcement policy has changed over time, so do not rely on old articles saying enforcement is “paused”. Check Belastingdienst’s current handhaving guidance when engaging contractors.
For the freelancer
- Do not assume a KVK number guarantees self-employed tax status.
- Keep evidence of genuine entrepreneurship and commercial activity.
- Understand that one long-term client is not automatically prohibited, but the whole relationship matters.
- Check whether the assignment resembles employment in practice.
For the client
- Assess the real assignment before signing.
- Do not copy a model agreement and then work differently in practice.
- Reassess when the role becomes more integrated, controlled or employee-like.
- Keep records of the assessment and obtain specialist advice where classification risk is material.