Last year, the Dutch Tax Authority published the Labour Relations Enforcement Plan. This plan builds on the earlier approach to tackling false self-employment, while also addressing many of the misconceptions that exist in the market. In this article, we summarise the key insights, supported by concrete excerpts from the plan. This plan remains in force in 2026, with a number of minor amendments. Read the update here.
Continued space for self-employed professionals in the Dutch labour market
The current approach makes clear that working with self-employed professionals remains possible in 2026, provided it complies with applicable laws and regulations.
"The cabinet does not want to restrict people's freedom to organise their working lives. Working as a self-employed professional is and will remain possible, as long as it complies with laws and regulations." (source: Dutch Tax Authority)
The new cabinet (sworn in on 23 February 2026) takes a positive stance on working with self-employed professionals. It acknowledges that independent contractors represent a growing segment of the workforce, and that this aligns with a modern labour market in which the desire for autonomy continues to increase. Through the proposed Self-Employed Act (Zelfstandigenwet), the cabinet aims to provide this large group with greater clarity by introducing clear frameworks for assessing independent entrepreneurship. Until this legislation has been finalised and approved, the current assessment framework remains in force. Read this article and learn everything about working with freelancers in 2026.
To help clients correctly classify employment relationships, we have developed practical documentation and templates in line with the Dutch Tax Authority's guidelines. This allows you to demonstrate an active and compliant approach during any potential inspection. Access them here.
Soft landing: risk-based enforcement strategy
The following elements of the soft landing and risk-based enforcement strategy remain in force in 2026:
Company visit as the starting point
In 2026, the Dutch Tax Authority will not begin an inspection with a formal audit, but with an exploratory company visit. This is an introductory conversation to map out working practices and identify areas for improvement where necessary.
With this coaching-based approach, the Tax Authority focuses on guidance and correction rather than sanctions. It remains important, of course, to correctly classify your employment relationships in accordance with the Tax Authority's guidelines. To help you with this, we have developed practical documentation and templates. Read more about the risk-based enforcement approach here.
No default fines
As was also the case in 2025, the Dutch Tax Authority will not impose default fines (verzuimboetes) during inspections relating to false self-employment. In cases of deliberate misuse, bad faith, or intent, punitive fines (vergrijpboetes) may be imposed in 2026. However, as noted above, the Tax Authority's primary focus remains on guidance and awareness before moving to sanctions.
Inspections are carried out using the layered model (schillenmodel). This means that if an organisation can demonstrate during an inspection that it is actively working to prevent false self-employment, the Tax Authority will not proceed to further investigation.
It is therefore important to have the first layer well in order. The Tax Authority has indicated this can be achieved in two steps. Check them here and make use of our practical templates.
Employee or self-employed: a holistic assessment
The holistic assessment remains in force. As set out in the Clarification of Employment Relations Assessment, the Tax Authority confirms that it is not possible to determine whether someone is an employee or a self-employed professional on the basis of a single element alone. All facts and circumstances must be assessed in conjunction — an approach the Tax Authority describes as the "holistic assessment":
"When determining whether an employment contract exists, all facts and circumstances are relevant. These must be considered in relation to one another. No single fact or circumstance is decisive: everything must be assessed in its broader context. This is also referred to as the holistic assessment."
With this approach, the Tax Authority aims for a careful and balanced assessment of the employment relationship.
In summary
This means that: the new cabinet has made clear it does not wish to discourage working with self-employed professionals, and you can continue to do so — provided you follow the Tax Authority's guidelines and have a clear policy in place; employment relationships must be assessed holistically using the Deliveroo criteria; and if you do so, the Tax Authority will begin any inspection with a coaching-based company visit, rather than immediately issuing a correction order.
Would you like to read the full publication by the Dutch Tax Authority? View it here (in Dutch). If you have any questions following this article, feel free to get in touch.
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