An end to the self-employed CFO? New regulations are forcing startups to look at their staffing strategy in a different way.

Published on March 8, 2025

Brouwers

Bart, co-founder of Media52 and Professor of Journalism oversees IO+, events, and Laio. A journalist at heart, he keeps writing as many stories as possible.

Startups and scale-ups face a complex challenge: how do you ensure you have the right expertise in your team without being directly tied to the obligations of being an employer? The changing legislation regarding bogus self-employment makes this issue even more urgent. KPMG Meijburg, as the tax and legal partner of HighTechXL, supports startups in navigating this complex playing field. “For many startups, the flexibility of freelancers is essential, but the new rules are putting that under pressure,” says Ronald Honings, partner at KPMG Meijburg.

The appeal and pitfalls of freelancers

Many startups do not have the resources to hire employees right away. As a result, they often work with independent professionals based on flexible contracts. “You see that important roles such as CFO, COO or commercial functions within deep-tech are often filled by freelancers,” says Robin van Scheijndel of HighTechXL. “That offers freedom, but the question now is: when is such a collaboration considered actual employment?”

With the stricter enforcement by the tax authorities, this is becoming a crucial point. “The risk is that startups unknowingly operate in a gray area,”...

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