New coalition (D66, CDA & VVD) opts for a Self-Employed Act and seeks changes to the VBAR.

Why has the new coalition chosen this course?

The VBAR was intended to provide clarity on employment relationships by codifying existing court rulings - such as the Uber, Deliveroo and FNV cases - into legislation.

A key element of the VBAR is the legal presumption of employment. Under this proposal, a self-employed professional with an hourly rate below €36 could claim an employment contract through the courts. In that case, the burden of proof would lie with the client.

Although this measure was intended to prevent abuse, it has also caused significant unrest among self-employed professionals. Critics question the effectiveness of the proposal and argue - particularly within political circles - that it may actually create new uncertainty. Case law continues to evolve, and the proposed criteria lack a clear hierarchy or weighting. One of the main objections is the absence of a transparent and consistent assessment framework.

The Self-Employed Act: a different approach, a new starting point

With the Self-Employed Act, the new coalition is opting for a different approach. This does not represent a complete break from the objectives of the VBAR, but it does mark a clear shift in focus.

Where the VBAR primarily focused on court rulings and the risks of false self-employment, the Self-Employed Act places the self-employed professional at the centre. The aim is to create a clear and fair assessment framework that better reflects the reality of independent entrepreneurship.

The legislation is expected to be introduced in phases. The legal presumption of employment is likely to remain, but as part of a broader regulatory framework.

Two assessments instead of one

The Self-Employed Act introduces a dual assessment of working relationships:

The entrepreneurship test
This assessment examines whether someone genuinely operates as an independent entrepreneur. Key factors include:

• having multiple clients

• bearing entrepreneurial risk

• investing in one’s own business

• setting one’s own rates and market positioning

The working relationship test
This test focuses on how the collaboration with the client functions in practice. Is there a relationship of authority? How independently is the work performed? And do contractual agreements reflect day-to-day reality?

A key difference from the VBAR is that not only the working relationship is assessed, but also the level of entrepreneurship and the intentions of both parties.

More freedom, but also more responsibility

The Self-Employed Act offers self-employed professionals more scope to operate as entrepreneurs, but this comes with increased responsibility. The coalition places greater emphasis on individual responsibility in areas such as:

• pension provision

• disability insurance

These topics, which played a less prominent role under the VBAR, are now given greater emphasis. This aligns with the principle that choosing self-employment also means taking ownership of one’s social security arrangements.

What can you do now as a self-employed professional?

Although new legislation has yet to be implemented, the Dutch Tax Authority continues to actively enforce rules against false self-employment. It is therefore wise to take a proactive approach:

• Check whether your way of working clearly demonstrates entrepreneurship (e.g. having your own website, actively acquiring new clients, bearing entrepreneurial risk)

• Ensure, together with your client, that contracts and working arrangements reflect actual practice

• Be mindful of how you collaborate with clients. Independence should exist in practice, not just on paper

A new phase for independent entrepreneurship

The coalition’s commitment to further developing the Self-Employed Act signals renewed recognition of independent entrepreneurship. There is less emphasis on distrust and more focus on how self-employed professionals actually work.

If you want to assess where you currently stand and whether your way of working is future-proof, now is the right time to take a closer look.