Quarter of Dutch freelancers lose work amid stricter self-employment rules
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.”
Business responses vary: 12 percent of companies now hire fewer freelancers, 7 percent shorten assignment durations, 7 percent increase checks and paperwork, and 20 percent stop assignments or choose not to renew them.
The panel also found that 11 percent of freelancers receive job offers as employees, while 9 percent work through staffing agencies, which alters the freelancer-client relationship and reduces independence. “For some freelancers, the situation became so complicated that they opted for employment,” Verboom told RTL.
Despite these challenges, 61 percent of freelancers have not changed their work arrangements, particularly those working for multiple clients. Even among those with a single client, 45 percent have made no adjustments.
A third of freelancers have already changed their work approach or are considering doing so. Twelve percent are contemplating leaving freelancing or entering employment. In 2025, the number of freelancers declined by 62,000, partly as many moved to traditional employment, according to CBS data.
Verboom, who adapted his own business from a sole proprietorship to a BV structure and diversified his income, said he is not opposed to the DBA law. “It forces people to truly engage in entrepreneurship,” he said, adding that clarity on shared risks between freelancers and clients is critical.
The incoming government plans to introduce a new freelance law by splitting the draft Verduidelijking Beoordeling Arbeidsrelaties en Rechtsvermoeden (VBAR). One component will establish an “employment presumption” for freelancers with lower hourly rates, granting them easier access to employee rights. The remaining provisions will be replaced by a new Self-Employment Act.
