Is schijnzelfstandigheid illegal?

It's not a crime, but it means taxes were not paid that should have been. The tax authority can reclassify the relationship and recover payroll taxes and premiums, primarily from the client.

Who pays if I'm reclassified — me or my client?

Primarily the client (as the deemed employer), but in some cases the contractor too. Either way it strains the relationship, which is why many clients have become cautious about hiring freelancers.

How do I know if I'm at risk?

Take the free Wet DBA check: 7 questions about your largest client give an indicative score with an explanation per criterion. It's not a ruling by the tax authority, but it shows where your position is weak.

Wet DBA explained

False self-employment in the Netherlands (schijnzelfstandigheid)

If you contract in the Netherlands, "schijnzelfstandigheid" is the word behind the headlines about the Wet DBA. Here's what it means for an international freelancer.

Quick answer

False self-employment — "schijnzelfstandigheid" in Dutch — is when someone invoices as a freelancer but actually works like an employee. The Dutch tax authority resumed active enforcement of the Wet DBA on 1 January 2025. In 2026, a transition year, it controls mainly via company visits and does not impose automatic penalties, but it can still levy back-taxes (up to five years) and penalise intent. Full enforcement, including penalties, returns from 1 January 2027.

What it is

Schijnzelfstandigheid is a working relationship that is self-employment on paper but employment in practice. The tax authority and the courts judge the substance: direction, personal performance, salary-like pay, duration, embedding, and entrepreneurial risk.

It's not about bad intentions — many people in this position genuinely believe they're freelancers. The test is structural, not moral.

Where enforcement stands (2026)

The handhavingsmoratorium (enforcement pause) ended on 1 January 2025. Under pressure from parliament, the government made 2026 a transition year: the Belastingdienst checks — mostly via company visits to clients — but does not impose automatic verzuim penalties.

Back-payments of payroll tax and premiums (up to five years) remain possible, and penalties for gross negligence or intent stay on the table. From 2027, full enforcement, including penalties, is planned.

Use 2026 as it's intended: to get your contracts and working practice in order before full enforcement returns in 2027.

Who is most exposed

The classic profile: one dominant client, a long uninterrupted relationship, payment that looks like salary, work done with the client's email and tools, and little entrepreneurial risk. Contractors placed through brokers and detachering desks are squarely in scope — the construction doesn't change the test.

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How exposed is your situation?

Answer 7 questions about your largest Dutch client and get an indicative Wet DBA risk score with a per-criterion explanation. In English, no email required.

Start the Wet DBA check

Frequently asked questions

Is schijnzelfstandigheid illegal?: It's not a crime, but it means taxes were not paid that should have been. The tax authority can reclassify the relationship and recover payroll taxes and premiums, primarily from the client.
Who pays if I'm reclassified — me or my client?: Primarily the client (as the deemed employer), but in some cases the contractor too. Either way it strains the relationship, which is why many clients have become cautious about hiring freelancers.
How do I know if I'm at risk?: Take the free Wet DBA check: 7 questions about your largest client give an indicative score with an explanation per criterion. It's not a ruling by the tax authority, but it shows where your position is weak.

Keep reading

This is an informative explainer for internationals working in the Netherlands. It is not tax or legal advice, and not a ruling by the Dutch tax authority — only the Belastingdienst or a court can make a definitive assessment of your situation.