Freelance Rules: What the Law Says About Contract Duration and Number of Clients

As an independent contractor, it is crucial to be fully informed about the regulations regarding the duration of zzp assignments and the number of clients you are allowed to work with. What are the main facets of these regulations? In this blog, we provide you with answers to questions regarding these factors.

How long are you allowed to work for a client as a freelancer?

The duration of a zzp assignment can vary greatly, depending on the nature of the project and the client's requirements. Nevertheless, there are some crucial aspects to keep in mind.

• No fixed limit: There is no specific legal limit to the duration of a zzp assignments with one client. This means that, in theory, you can work for one client indefinitely.
• DBA agreement: Nowadays, zzp'ers and clients do often have to work with an approved model agreement drawn up by the Tax Office. The purpose of this agreement is to ensure that there is no question of an employment relationship, so the client does not have to withhold payroll taxes.
• Risk of false self-employment: If you work for the same client for a long period of time and/or a one-sided dependency arises, you run the risk of being considered a false freelancer. This can lead to problems with the IRS. Be aware of this and plan carefully to avoid these risks.

How many zzp assignments can you have?

The number of clients you may have as a freelancer is not set by law. However, it is important to maintain a healthy balance when you allow yourself to be hired as a freelancer.

• Quantity: There is no set number of clients you may have. In theory, you can work with multiple clients at the same time.
• Diversification: It is wise to work with multiple clients to diversify your income and reduce the risk of false self-employment.
• Employment: If you only work for one client and are dependent on this client for a long period of time, this can be considered employment. This can have legal and tax consequences.

Number of Clients as a Self-Employed Professional

Minimum number of clients

There’s a common misconception that you need at least three clients per year to be considered self-employed by the Dutch Tax Authority. That’s not true: there’s no legal minimum.

However, the Tax Authority looks at the bigger picture of your business. Factors include:

• Your level of independence (do you work without a hierarchical relationship?).
• The entrepreneurial risk you take (e.g., investments, liability, risk of losing revenue).
• How you present and structure your business.
• The spread of your assignments (multiple clients reduce dependency).

Since January 1, 2025, enforcement of the DBA Act has tightened. Long-term dependency on one client increases the risk of false self-employment. Diversifying your client portfolio is becoming more important.

Maximum number of clients

Just like there’s no minimum, there’s no legal maximum. You can work with as many clients as you can handle.

Still, keep in mind:

• Quality: More clients can mean fragmentation and extra admin work.
• Planning: Too many clients at once can lead to missed deadlines.
• Focus: Many small projects may offer spread but might not fit a strategy focused on larger assignments.

In short: there’s no upper limit, as long as you work professionally, meet your commitments, and maintain quality. A well-balanced client portfolio helps you spread risk and strengthens your position as an entrepreneur.

What is the notice period for freelancer assignments?

The notice period for freelance assignments is not specifically regulated by law. It is usually stipulated in the agreement between the professional and the client. The notice period can vary depending on negotiations and the nature of the project. However, it is common to have a notice period of, say, one month. It is advisable to make clear agreements about the notice period to avoid ambiguities and conflicts.

Looking for new zzp assignments

Now that you are well informed about zzp assignments, you can actively look for an assignment. Although there are no hard and fast rules, it is wise to hedge against the risks of false self-employment. In addition, it is essential to make clear agreements, including notice periods, to maintain a smooth professional relationship and avoid conflicts. Engaging legal advice can also be very helpful to ensure that your business interests are properly protected in agreements with clients.