New Dutch Law Could Affect Freelancers:

What Expats Need to Know

If you’re working as a freelancer (ZZP’er) in the Netherlands, a new legislative proposal may soon change your tax position — and even how your working relationship is classified.

The Dutch government is tightening the rules around freelance work to reduce “false self-employment,” and expats are among those most likely to be affected.

What’s Changing for Freelancers in the Netherlands?

The Minister of Social Affairs has submitted a draft law — Verduidelijking beoordeling arbeidsrelaties en rechtsvermoeden (VBAR) — to the Council of State. The goal: clarify when someone is truly self-employed and when they should legally be treated as an employee.

Although the law is still under review, it signals a clear trend: stricter control of freelance work, more enforcement, and fewer grey areas for companies hiring ZZP’ers.

What Is False Self-Employment?

False self-employment happens when a freelancer is hired on paper, but the work looks and feels like regular employment. This allows companies to avoid paying social security contributions, while the worker misses out on protections such as paid leave, unemployment benefits, or sick pay.

The Dutch tax authorities have expressed concern about this issue for years — and active enforcement is expected to increase starting in 2025.

Key Change: The €36/hour Presumption of Employment

One of the most impactful elements of the proposal is a legal presumption of employment when a freelancer earns less than €36 per hour.

How this works:

• If you earn below €36/hour, the law assumes you are an employee by default.

• You can rebut this presumption by demonstrating that the relationship is not an employment agreement.

This rule especially affects expats who:

• work on short-term freelance contracts,

• take lower initial rates when entering the Dutch market, or

• perform remote or project-based work for Dutch clients.

  
  

The government expects this measure to have a strong preventive effect — companies may become more cautious when hiring freelancers near the threshold.

When Could This Take Effect?

• January 2026 — earliest possible start date of the new law.

• January 2025 — tax authorities resume full enforcement of existing false self-employment rules.

That means 2025 is a transition year, and both freelancers and clients should prepare now.

Why This Matters for Expats

Freelance arrangements are common among expats — especially in tech, consulting, design, and remote work. This proposal could affect:

• your contract structure,

• your invoicing model,

• your future tax residency, and

• your ability to work independently.
  

If your hourly rate is close to the new threshold, reassessing your setup may be essential.

Pro Tips for Expats Working as Freelancers

• Review your client agreements: Check deliverables, supervision, integration into the team — these factors influence classification.

• Assess your hourly rate: Divide total project fees by hours worked to avoid unintended risk.

• Avoid employee-like arrangements: Fixed schedules, team meetings, or working on-site can weaken your self-employed position.

• Consider raising your rate: If you’re near the €36/hour threshold, a small increase can reduce legal and tax exposure.

• Strengthen your business profile: Multiple clients, your own tools, and a clear online presence help support genuine self-employment.

👉 Next read: Working in the Netherlands: Understanding Dutch Work Culture or

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