The rules around false self-employment have been tightened. Full enforcement starts in 2025. As a freelancer, it's crucial that your contracts are in order. This guide helps you safely navigate the complex world of model agreements, assignment confirmations, and employment relationships. Your choice of legal structure (ZZP vs BV) also plays a role.
The numbers paint a clear picture of the current situation for Dutch freelancers.
False Self-Employment: The New Reality
Model Agreements: Status 2025
Before 2016
VAR era
VAR declarations served as indemnification for clients
2016-2024
DBA & enforcement moratorium
Model agreements introduced, but enforcement postponed
2025
Start enforcement with leniency
Transition year: warnings for first violations
2026
Full enforcement
Direct fines for false self-employment
2029
End of existing model agreements
All old model agreements expire
Assignment Agreement vs Employment Contract
Aspect
Assignment Agreement (Freelancer)
Employment Contract (Employee)
Focus
Deliver results
Time and availability
Authority relationship
No hierarchy
Employer gives direction
Working hours
Self-determined
Determined by employer
Risk
Own account
Employer's account
Replacement
May send substitute
Personal work performance
Work method
Own method
According to instructions
Clients
Multiple allowed
Often exclusivity
Essential Contract Provisions for Safe Freelancing
Checklist/
Must-have clauses
Checklist/
Avoid these clauses
When drafting your contract, one principle should guide every clause.
General Terms: Your Legal Shield
Practical Examples: Good vs Wrong
Checklist: Is Your Assignment Safe?
The 10-point safety check
I determine my own working hours
I may have the work done by others
I have multiple clients (or can get them)
My rate is market-conform (€30+ per hour)
I use my own tools/software
I determine how I execute the work
I am paid per project/result
I have my own general terms
I bear entrepreneurial risk
I have business liability insurance
7+ checkmarks? You're probably safe. 4-6 checkmarks? Beware, improve your position. < 4 checkmarks? High risk of false self-employment!
What to Do When in Doubt?
Legal advice
Have your contract checked by a labor law attorney
€150-300 investment
Negotiate
Discuss adjustments with your client
Seek win-win
Document
Put everything in writing, including verbal agreements
