If you work as a freelancer or have your own business, you should be aware of a new law that the Dutch government has just proposed.
The Zelfstandigenwet, or freelance law, aims to create more “peace and clarity” for people who want to work on their own, according to employment minister Thierry Aartsen.
There has already been an exodus of freelancers due to a crackdown on “sham” self-employment, but tax advisers believe people should not panic.
“Don’t get scared,” said an adviser for Blue Umbrella tax service. “Believe in your business, believe in being self-supporting and go for it! Economic growth comes from small and medium-sized enterprises and the government knows that.”
Tests
The new law proposal, which could come into force in 2028 if the minority government manages to find support, will make it clearer what you need to do to be considered a freelancer, or “zzp’er”.
In the past, this group could get a special document from the tax office confirming their freelance status but instead of this formal recognition, there will be a series of tests.
You will need to be registered with the Chamber of Commerce (Kamer van Koophandel) – which is true for most businesses, in any case. You will also need a VAT number and a business bank account, and you must have worked for at least three different clients in two years. Freelancers may also need a specific financial buffer, insurance and pension savings.
Another test will examine how independently you work, including whether you can organise your working hours and take financial risks.
Portfolio
Blue Umbrella recommends making it clear to your potential customers that you will meet the requirements. “Make a portfolio of your clients and what you did in the past year,” the advisor said. “Show that you have a substantial business with multiple clients and you are developing yourself. That gives them trust that they can hire you.”
There is currently an internet consultation running for all freelancers and interested parties until October 29. When the law comes in, however, it may be tested in court: it is not clear why someone with three clients could objectively be called freelance as opposed to someone with two.
Reduction
Under pressure from unions and the European Commission, which has linked some of the compensation for the Netherlands during corona to reducing “fake freelancing”, the number of Dutch self-employed workers has already gone down.
A report last week from the DNB central bank found that there were 131,000 fewer freelancers halfway through 2026 than there were at the end of 2024. The peak came in 2024, when almost 1.3 million people worked for themselves.
According to the report, a third of those who stopped found a permanent job or one that could become a fixed contract. But 40% of the people who stopped freelancing switched to work in a completely different occupation, and 7% became unemployed.
Complex
Blue Umbrella has seen some clients close their businesses too, but stressed that people should not despair: this issue has been around for a long time and, in practice, it is complex. The proposed law aims to help people prove they are genuinely self-employed in future but it would not necessarily stop people who are currently freelancing, under the current rules.
“If you talk about whether someone can make their own decisions as one of the factors to judge whether they are self-employed, it’s a hard question,” said the adviser. “Even as a contractor, you always follow the instructions of the client. You can’t just do your own thing because you think it’s your decision. That would be absurd!”
That said, it’s a good idea to be careful with your finances and consider what extra investments you might want to make, if there are uncertainties in the future of self-employment in the Netherlands.
But do not give up! “The biggest tax revenue comes from small businesses and they are our economic drivers, not the big companies,” he said. “The world will change, and at the end of the day, you have to do it yourself, not rely on the government!”
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