The End of ‘Fake’ Freelancing: Belastingdienst Begins Aggressive ZZP Crackdown

Amsterdam – For years, it was the worst-kept secret in the Dutch labor market: thousands of professionals working as “freelancers” (ZZP) were, in reality, disguised employees. They sat at the same desks, used company laptops, and attended the same team meetings as their payroll colleagues—but paid less tax.

As of January 2026, the party is officially over. The Dutch Tax Authority (Belastingdienst) has fully lifted the “enforcement moratorium” on the DBA Act and has begun active audits. Companies across the Netherlands, from large banks to tech startups, are now cancelling ZZP contracts in panic to avoid massive fines. If you are a freelancer with one major client, you need to read this immediately.

Table of Contents

• What Changed in 2026? (The End of Lenience)
• The ‘Authority’ Test: Are You Really Independent?
• The Cost: Retroactive Taxes and Fines
• Who is Hit Hardest? (IT, Healthcare, Construction)
• The Survival Checklist for ZZPs
• Dutch Learning Corner

What Changed in 2026? (The End of Lenience)

For a long time, the government operated under a “Handhavingsmoratorium” (enforcement moratorium). This meant that even if the Tax Authority caught a company hiring a “fake” freelancer (Schijnzelfstandige), they usually just gave a warning, unless there was malicious intent.

That safety net is gone. The Belastingdienst is now enforcing the law strictly. Their goal is to dismantle constructions where permanent jobs are replaced by cheaper freelance contracts to avoid paying employee insurance premiums and pension contributions.

The ‘Authority’ Test: Are You Really Independent?

How does the inspector decide if you are an entrepreneur or an employee? They look beyond your contract. They look at reality. The core concept is Gezagsverhouding (Relationship of Authority).

If the client determines how you do your work, you are an employee. Here are the red flags currently triggering audits:

• Supervision: Does a manager tell you what to do daily?
• Integration: Do you attend internal team building events, have a company email address, or wear a company uniform?
• Equipment: Do you use a laptop or software provided by the client?
• Substitution: Can you send someone else to do the job if you are sick? (If the answer is “No,” you are likely an employee).

The Cost: Retroactive Taxes and Fines

If the Belastingdienst reclassifies your relationship as “employment” (Dienstbetrekking), the financial consequences are devastating for both parties.

For the Client (Employer)

The company must retroactively pay Payroll Taxes (Loonheffing) and social security premiums for the entire duration of your contract (up to 5 years back). This can amount to tens of thousands of euros per freelancer.

For You (The ZZP)

You lose your entrepreneur status for that period. This means:

1. You must repay the tax benefits you claimed, such as the Zelfstandigenaftrek (Self-employed deduction) and MKB-winstvrijstelling.

2. Your income is re-taxed as regular wages, often leading to a hefty final tax bill.

3. You do not automatically get a permanent contract; you simply get the bill.

Who is Hit Hardest?

While this law applies to everyone, three sectors are under the microscope in Q1 2026:

1. IT & Tech: Developers working on long-term “Agile” teams for banks or large corps are prime targets. If you participate in “Daily Stand-ups,” you are at risk.
2. Healthcare: Nurses working as ZZP’ers in hospitals but doing the exact same shifts as staff nurses.
3. Interim Management: Managers who “lead” a department. You cannot “lead” a team as an external consultant without having authority, which contradicts the freelance status.

The Survival Checklist for ZZPs

Dutch Learning Corner