The Wet DBA and independent contractors in the Netherlands
The Deregulation of Assessment of Employment Relationships Act (Wet deregulering beoordeling arbeidsrelaties, Wet DBA) came into force in 2016, replacing the Declaration of Independent Contractor Status (Verklaring arbeidsrelatie, VAR). The Wet DBA shifted responsibility for correct classification of working relationships from the tax authority to both the client and the self-employed worker. Under the Act, clients and contractors may use model agreements approved by the Dutch Tax and Customs Administration (Belastingdienst) to provide certainty that their relationship is not an employment contract.
Active enforcement of the Wet DBA was suspended between 2016 and 2025 due to implementation difficulties. From 1 January 2025, the Belastingdienst began full enforcement. This means clients who engage zzp'ers (zelfstandigen zonder personeel) are now exposed to back taxes and penalties if their working relationship is found to constitute bogus self-employment.
How enforcement works
The Belastingdienst assesses working relationships against the criteria for employment under Article 7:610 of the Dutch Civil Code - personal performance, wages, and an authority relationship - using the holistic approach confirmed by the Supreme Court in the Deliveroo ruling. If a relationship is found to be an employment relationship, the Belastingdienst will correct the tax position retroactively and impose fines. Both the client and the contractor may face consequences.
The Belastingdienst has published a web module (webmodule beoordeling arbeidsrelatie) that allows parties to assess their working relationship and receive an indicative classification. While not legally binding, the module provides useful guidance. Clients who use approved model agreements and can demonstrate that the actual practice matches the agreed terms are better protected against reclassification.
Interaction with employment law in the Netherlands
Reclassification under the Wet DBA has parallel consequences in employment law. Once a working relationship is deemed employment, the contractor becomes an employee entitled to all protections under Book 7 of the Dutch Civil Code - including dismissal protection, annual leave, and sick pay. Businesses should review their freelance workforce and restructure arrangements where reclassification risk is high.
The Wet DBA replaced the earlier VAR (Verklaring arbeidsrelatie) system, which had become a source of widespread abuse: the tax authority lacked the resources to scrutinise VAR requests properly, and the declaration had in practice become a mechanism for employers to escape labour law and social security obligations by contracting bogus-independent workers. The new system of model agreements was intended to share responsibility for correct classification between client and contractor, but proved equally difficult to enforce, leading to an almost immediate suspension of enforcement from 2016 until 2025. The government is also working on a broader legislative clarification of the definition of subordination in tax law to align it more closely with the employment law criteria under Article 7:610 of the Dutch Civil Code.