How many clients do I need as a freelancer in the Netherlands?

There's no legal minimum. More clients strengthen your position because they show independence, but the assessment is about the whole working relationship, not a client count.

I've worked for the same client for over two years. Is that a problem?

It's allowed, but long uninterrupted relationships weigh against you, especially combined with high revenue concentration. Work with fixed-term assignments and build additional clients where you can.

Does a high hourly rate protect me?

Partly. A high rate is an entrepreneurship signal, but it doesn't remove concentration, duration or embedding. Well-paid contractors with one client are assessed too.

Wet DBA explained

Working for one client as a freelancer in the Netherlands

Many internationals start with — and stay on — one big Dutch client, often via a broker. It's allowed, but it's also the pattern the tax authority looks for first. Here's how to think about it.

Quick answer

Yes, you can legally have one client as a freelancer (zzp'er) in the Netherlands — there's no law requiring a minimum number of clients. But one dominant client is the single heaviest factor in the Wet DBA test: the larger the share of your revenue from one party, the harder it is to show you're genuinely self-employed. It's a risk factor, not a ban, and rarely the only one that matters.

There is no legal minimum

The common claim that "you need at least three clients" is a rule of thumb, not law. Neither the Wet DBA nor the Belastingdienst sets a fixed number. What matters is the overall picture across all the criteria.

One client mainly affects two of them: revenue concentration and entrepreneurial risk.

Why concentration weighs so heavily

With one client providing most of your income, your situation looks economically like an employee's: your income depends on one party, you have little bargaining power, and if the relationship ends your income disappears. That's exactly the pattern the tax authority scrutinises.

A common rule of thumb: you start to stand out once one client exceeds roughly 70–80% of your annual revenue. It's not a legal threshold, but it's the zone where concentration weighs heavily.

How to strengthen your position

Build a demonstrable second client — even a small one counts as a signal. Strengthen your entrepreneurial risk with insurance and your own investments, use your own equipment and email, and agree on deliverables rather than a fixed monthly fee. Then check where you stand per client.

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.

Start the Wet DBA check

Frequently asked questions

How many clients do I need as a freelancer in the Netherlands?: There's no legal minimum. More clients strengthen your position because they show independence, but the assessment is about the whole working relationship, not a client count.
I've worked for the same client for over two years. Is that a problem?: It's allowed, but long uninterrupted relationships weigh against you, especially combined with high revenue concentration. Work with fixed-term assignments and build additional clients where you can.
Does a high hourly rate protect me?: Partly. A high rate is an entrepreneurship signal, but it doesn't remove concentration, duration or embedding. Well-paid contractors with one client are assessed too.

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.