Written by
Sara
Category
Summary:
✔️ The government wants to make it clearer who is genuinely self-employed
✔️ Entrepreneurship now counts equally alongside control and risk
✔️ Pay attention if your rate is below €32.24
✔️ The law is not yet final, but is expected to take effect on 1 January 2026
✔️ Both self-employed professionals and clients would do well to start preparing now
The government is working on a new law that will determine when you are genuinely working independently and when you should actually be employed. This law is called the VBAR, which stands for: Wet verduidelijking beoordeling arbeidsrelaties en rechtsvermoeden (Act clarifying the assessment of employment relationships and legal presumption).
Sounds complicated? No worries. Below we explain in plain language what this law entails, what changed recently, and what it means for you as a self-employed professional, client or advisor.
Many people work as self-employed professionals but behave (or are treated) like employees:
– they have one client
– they receive instructions
– they do the same work as salaried colleagues
The government wants to tackle this grey area. Not to make self-employment impossible, but to create fairness and clarity. So that genuinely self-employed people can remain independent, and people who actually belong in employment get that protection too.
On Friday 27 March 2025 the minister sent an update to the House of Representatives. It states that the bill is being amended:
Entrepreneurship now counts fully.
Until now the government looked primarily at two things:
1. Are you supervised in your work?
2. Do you work at your own risk?
Only after that was it considered whether you behave as an entrepreneur.
➡ That is now changing. Entrepreneurship (such as multiple clients, your own laptop, your own investments) now counts equally alongside those other two.
In other words: are you independent in how you work and in how you run your business? Then you have a strong position as a self-employed professional.
There will also be a legal presumption of employment for people who earn little.
Do you earn less than €32.24 per hour? Then you may say:
"In my view I am actually an employee."
The client must then prove that is not the case.
Note: this only happens if you invoke it yourself (for example in a dispute or through the courts). It does not happen automatically.
The law is not yet final. The plan is to submit the proposal before summer 2025 to the House of Representatives.
If all goes well, the law takes effect on 1 January 2026.
Until then nothing changes yet, but it is smart to start preparing now.
Then it is important to:
➡ Check your rate
➡ Make sure you show enough independence and entrepreneurship
➡ Avoid working structurally under the supervision of the client
Do you have multiple clients, work in your own way, with your own equipment, and bear risk as an entrepreneur? Then you are in a good position.
Do you work on location, under instructions, for a long time for one party, at a low rate? Then you risk being seen as an employee and that can have tax consequences.
Then this is the moment to:
➡ Review your collaborations with self-employed professionals
➡ Avoid low rates (< €32.24)
➡ Critically assess how genuinely independent the collaboration really is
If someone works with you long-term, under the supervision of your team, at a low rate, it may be time to offer a permanent contract.
Book a no-obligation consultation and we will explain it calmly.