Dutch Cabinet Proposes New Zelfstandigenwet to End Years of Legal Uncertainty for Freelancers
The Dutch government published a draft Zelfstandigenwet (Self-Employed Workers Act) on Thursday, aiming to establish clear criteria for independent contractors by January 1, 2028. Minister Thierry Aartsen (Werk en Participatie) declared: After years of uncertainty and unnecessary reluctance among clients, the new Self-Employed Persons Act must ensure more stability and, above all, clarity among self-employed professionals and clients.
Establishing the Safe Haven Framework
The legislative proposal introduces two distinct tests to create a legally protected status for true entrepreneurs. The zelfstandigentoets requires independent workers to maintain a Chamber of Commerce (KvK) registration, a VAT number, a business bank account, and issue invoices. Self-employed workers must also contract with at least three different clients over a two-year period and maintain a mandatory financial buffer for risks like disability and retirement. The werkrelatietoets dictates that clients cannot dictate the exact location, schedule, or methodology of a project, preserving independent execution.
Decades of Regulatory Confusion Preceding the 2028 Proposal
The abolishment of the Declaration of Employment Relationship (VAR) in 2016 left tax authorities without a reliable preliminary assessment tool, leading to the turbulent implementation of the DBA Act. This has resulted in a great deal of ambiguity and uncertainty. Recent Supreme Court rulings, including the Deliveroo criteria, forced hospitals, government bodies, and ICT firms to scale back freelance contracts to avoid retrospective enforcement.
Business Leaders and Law Experts Debate Statutory Definitions
Entrepreneurial Netherlands (ONL) chairman Erik Ziengs praised the explicit statutory definition as a constructive anchor for business owners. Conversely, Amsterdam university labor law lecturer Niels van der Neut questioned the practicality of enforcing a three-client threshold within two years, particularly for IT professionals and media freelancers tied to long-term projects. Laat maar eens zien of je een echte ondernemer bent!”
Parliament Reviews Legislation Before 2028 Implementation Date
The draft legislation now faces parliamentary review in both the House of Representatives and the Senate before a targeted implementation date of January 1, 2028. Lawmakers must still clarify the high level of the mandatory financial buffer and resolve ongoing disputes over whether dynamic client lists adequately protect dynamic working conditions.
Frequently Asked Questions About the Proposed Zelfstandigenwet
What happens if a freelancer fails to meet the three-client requirement?
Failing to secure three distinct clients within a two-year period does not automatically categorize the worker as an employee. Instead, the working relationship falls back on standard employment assessments based on existing Supreme Court jurisprudence.
Are current corporate freelance contracts affected immediately?
The proposed legislation remains in an internet consultation phase ahead of a planned 2028 rollout, meaning current contracts operate under existing tax rules and administrative enforcement guidelines.
What specific criteria define whether a client exerts too much control?
Clients are expected to focus strictly on project outcomes rather than mandating working hours, physical locations, or specific execution methods, preserving the contractor’s operational autonomy.
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