False self-employment (schijnzelfstandigheid): the rules, enforcement & the €38 presumption

This is the biggest risk topic for ZZP'ers right now. Schijnzelfstandigheid is when someone works as a freelancer on paper but is really functioning as an employee — a verkapt dienstverband. The tax authority is enforcing again, so it pays to understand where you stand.

Enforcement is back (since 1 January 2025)

The enforcement pause on the Wet DBA ended on 1 January 2025, so the Belastingdienst (the Dutch tax authority) actively checks relationships again. What that means:

• Back-tax assessments (naheffingen) are possible for work from 1 Jan 2025 onwards. The check usually starts with a company visit.
• A "soft landing" means no standard penalties (verzuimboetes) in 2025–2026 — those resume 1 January 2027 — but vergrijpboetes (for intent or gross negligence) have been possible since 1 January 2026.
• Focus is on large, systemic users and risk sectors (healthcare, childcare, construction, IT/consultancy) — but small clients aren't risk-free, because a freelancer can independently claim employee status in court.

How it's judged: reality over contract

Assessment follows case law (the Deliveroo and Uber rulings) and looks at the actual working relationship, not the wording of your contract. Signals that point towards employment:

• The client decides when, where and how you work (authority/gezag).
• You're embedded in the organisation (team meetings, internal reporting).
• You use only the client's systems and equipment.
• You work full-time for one client for a long time, with no real acquisition elsewhere.
• You bear no genuine entrepreneurial risk.

The more these apply, the higher the risk — regardless of your KVK (Chamber of Commerce) registration. Modelovereenkomsten: the Belastingdienst no longer issues new ones; existing ones stay valid until 2029 but give no guarantee if reality differs.

The €38 rate presumption — not a "minimum rate"

A common confusion: there is no hard minimum hourly rate you must be paid (the old €16 minimum-tariff plan was dropped). What's coming instead is a rebuttable presumption of employment at low rates:

• For rates at or below ~€38/hour (reference date 1 Jan 2026, indexed to the minimum wage), a freelancer can more easily claim they're actually an employee — and the client must then prove genuine self-employment.
• This was passed by the lower house of parliament in April 2026, still needs the upper house, and is intended to take effect 1 January 2027 (treat as upcoming, not yet in force).

Separately, the broader VBAR clarification framework was scrapped in March 2026 and is being replaced by a forthcoming Zelfstandigenwet (expected 2027+). The DBA enforcement above continues regardless.

What to do as a genuine freelancer

Real entrepreneurs have little to fear — the point is to be one and to show it:

• Work for multiple clients and do visible acquisition.
• Use your own tools, set your own methods, bear real risk.
• Keep clean records (contracts, invoices, an audit trail of hours).
• Review long, full-time single-client engagements and your rate.

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Setting up? See starting as a ZZP'er. Weighing structure? See ZZP vs BV.

Rules: mid-2026 — verified against Rijksoverheid, PwC, EY and KVK. This is fast-moving legislation; dates and the rate may change. DutchNewcomer provides information, not legal advice; for your situation consult an adviser.