Wet DBA explained
Freelancer or employee in the Netherlands?
If you moved to the Netherlands and started freelancing — especially through a broker or for a single client — this is the question that matters most for your tax position. Here's how the Dutch test works, in plain English.
Quick answer
In the Netherlands, whether you're a genuine freelancer or a disguised employee isn't decided by your KvK registration or your invoice — it's decided by how you actually work. The tax authority (Belastingdienst) weighs factors like who directs the work, whether you must do it personally, how you're paid, how long the relationship lasts, and whether you carry real entrepreneurial risk. This assessment is the Wet DBA test, and getting it wrong ("schijnzelfstandigheid", false self-employment) can mean back-taxes for your client and for you.
It's about the facts, not the label
You can be registered at the KvK (Chamber of Commerce), send invoices, and still be treated as an employee for tax purposes. The Belastingdienst looks through the paperwork at the real working relationship — the same way the Dutch Supreme Court did in the well-known Deliveroo ruling.
That means a contract calling you a "freelancer" or "contractor" offers little protection if, day to day, you work like a member of the client's team.
The factors that decide it
No single factor is decisive; the tax authority weighs the overall picture. The heaviest ones: a relationship of authority (does the client direct how you work?), a duty to do the work personally, salary-like payment (a fixed monthly fee), a long uninterrupted relationship, embedding in the organisation (their email, tools, a fixed desk), and a lack of entrepreneurial risk (no other clients, no insurance, no own investments).
The more of these point toward "employee", the higher your exposure.
What strengthens your position
Build demonstrable entrepreneurial risk: multiple clients, your own equipment and email, professional liability and disability (AOV) insurance, and agreements on deliverables rather than a fixed monthly retainer. Keep the right to send a replacement, and decide yourself how and when you work.
Free · No account · ~2 minutes
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.
Frequently asked questions
- Does registering at the KvK make me a freelancer for tax purposes?
- No. KvK registration is necessary to invoice, but it doesn't decide your status. The Belastingdienst assesses the actual working relationship under the Wet DBA, not your registration.
- I work through a broker / payroll company. Am I safe?
- Not automatically. The Wet DBA test looks at your real relationship with the client where you do the work, not at the contract chain. A broker or payroll construction handles invoicing and sometimes liability, but it doesn't remove the false-self-employment question.
- What happens if I'm reclassified as an employee?
- The tax authority can levy back payroll taxes and social premiums — primarily on the client, sometimes on you — going back up to five years. 2026 is a transition year with no automatic verzuim penalties, but back-payments and penalties for intent remain possible; full enforcement resumes in 2027.
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.