About a quarter of Dutch freelancers report losing assignments as clients become more cautious under stricter enforcement of self-employment rules. The changes reflect tighter oversight of the Wet Deregulering Beoordeling Arbeidsrelaties (DBA), in effect since 2016 but now applied more strictly. The findings come from a survey of more than 3,000 entrepreneurs conducted by the RTL Nieuwspanel and RTL Z in collaboration with DeOndernemer, BusinessWise, BID, Stichting 155, and the Instituut voor het MKB.
“Because of the complexity of the law, many clients are extremely cautious and quickly tend to stop collaborating,” Janco Verboom, a healthcare freelancer and founder of Verboom Interim Management & Trainingen, told RTL. Verboom also reported a decline in available assignments.
Since January 2025, the Dutch Tax Authority has increased checks on false self-employment. Previously, inspections were largely random. Despite the stricter rules, only 2 percent of businesses have been audited since last January. Still, 34 percent of freelancers report changes in client behavior.
“Clients are now more careful,” Verboom said. “They want assignments in as clear a form as possible, emphasize that these are temporary contracts, and check thoroughly that freelancers have the correct paperwork.”
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