Dutch Tax Authority
As of February 2026, self-employed professionals (zzp’ers) in the Netherlands operate in a legal and fiscal landscape that is undergoing structural change. Rather than introducing one comprehensive new ZZP law at once, the current cabinet has chosen a phased approach to reforming rules around self-employment
This article explains which rules apply now, which changes are being prepared, and what self-employed professionals and clients must take into account in 2026.
In 2026, the Wet DBA (Deregulation of Labour Relations Act) remains the current legal framework for assessing false self-employment. The previous period of limited enforcement has ended. The Dutch Tax Authority actively enforces the DBA rules and assesses working relationships in practice.
There is no single new ZZP law in force replacing the DBA as of February 2026. Instead, enforcement of existing rules has intensified, while new legislation is being prepared in stages.
What applies in practice under the DBA in 2026:
• The working relationship must be genuinely independent
• Clients must be able to demonstrate that no relationship of authority exists
• The self-employed professional must determine working hours, working methods and pricing
• Entrepreneurial risk must be present
During audits, the Dutch Tax Authority looks primarily at the actual working situation, not just contractual wording. If a ZZP arrangement is classified as disguised employment, this can result in:
• Additional assessments for wage tax
• Additional assessments for social security contributions
• Retroactive corrections
This enforcement particularly affects self-employed professionals who:
• Work structurally for a single client
• Operate under fixed schedules or detailed instructions
• Bear little or no entrepreneurial risk
According to the coalition agreement published in February 2026, the cabinet has opted for a phased reform of ZZP legislation.
As a first step, the cabinet intends to introduce a legal presumption of employment for self-employed professionals with a low hourly rate. This measure is derived from the so-called R-part of the earlier VBAR proposal (Clarification of the Assessment of Labour Relations).
This presumption is intended to make it easier for low-paid self-employed professionals to claim employee rights. The exact thresholds and implementation details are still subject to legislative processing and are not yet in force as of February 2026.
The other part of the VBAR proposal, which aimed to further clarify general criteria for self-employment, has been abandoned.
Instead, the cabinet plans to work with:
• Sector-specific legal presumptions
• A review committee that can provide advance clarity on ZZP arrangements
• Greater emphasis on practical assessment rather than generic criteria
In a later phase, the cabinet intends to introduce the Self-Employed Professionals Act (Zelfstandigenwet).
This initiative bill was previously developed by VVD, D66, CDA and SGP (Political parties) and is not yet in force in 2026.
Under this proposed law, self-employment would be assessed using two separate tests:
• An entrepreneur test, including obligations such as pension accrual and disability insurance
• A work relationship test, focusing on the degree of freedom within the working relationship
According to the proposal, these criteria would be less strict than the current DBA assessment. However, as of February 2026, this law represents future policy direction, not applicable law.
The cabinet continues to support the Basic Disability Insurance for the Self-Employed Act (BAZ).
This insurance:
• Will be administered by UWV
• Allows an opt-out for those who arrange a private insurance policy
• Is already in preparation but faces execution challenges
Although the policy direction is clear, implementation timelines remain subject to parliamentary approval and operational capacity.
In 2026, the self-employed tax deduction has been reduced significantly.
• 2025: €2,470
• 2026: €1,200
As a result, self-employed professionals operating as sole proprietors pay income tax on a larger portion of their profits.
The starter’s deduction remains available, and the SME profit exemption remains unchanged.
The tax advantage of operating as a sole proprietor has therefore decreased further.
Box 1 tax rates and brackets have been adjusted for 2026. These rules apply to:
• Self-employed professionals with a sole proprietorship
• DGA’s receiving salary from their BV
While the changes are moderate, they may affect the balance between profit, salary and overall tax pressure.
Self-employed professionals operating through a BV remain subject to the customary salary rule.
In 2026:
• A minimum DGA salary is required
• A lower salary is only permitted with proper documentation
• Payroll administration must reflect the correct salary
Incorrect application can lead to corrections and additional tax assessments.
Corporate income tax rates in 2026 remain unchanged.
• 19% on profits up to €200,000
• 25.8% on profits above €200,000
Although the rates are stable, the effective tax burden may shift due to changes in salary, dividends and private assets.
For entrepreneurs with a BV, dividend taxation in Box 2 remains relevant in 2026.
• The lower rate of 24.5% applies up to the applicable threshold
• The higher rate remains 31%
In Box 3, taxation of private assets has increased.
• The tax-free allowance has been reduced
• Deemed returns have increased
This affects self-employed professionals who hold assets privately rather than within a BV.
Operating as a self-employed professional in 2026 requires active compliance and preparation. Important questions include:
• Does my working relationship still qualify as independent under DBA enforcement?
• Am I exposed to upcoming legal presumptions based on hourly rates or sector?
• Is my legal structure still appropriate?
• Are my contracts and administration aligned with current enforcement practice?
• Active enforcement of false self-employment under the DBA
• Phased reform of ZZP legislation instead of one new law
• Legal presumptions for low hourly rates in preparation
• Self-Employed Professionals Act planned as a second phase
• Continued reduction of the self-employed tax deduction
• Box 2 and Box 3 remain key areas of attention
2026 is not a year of sudden legal overhaul, but it is a year in which incorrect assumptions can be costly.
Sarabel supports self-employed professionals with both sole proprietorships and BV’s in:
• Administration and tax returns
• Assessment of self-employment status
• Structuring ZZP arrangements
• Tax planning and preparation for upcoming legislation