DBA Act:
DBA Act:
the state of play
The DBA Act (Deregulation of Assessment of Employment Relationships) has led to uncertainty and debate for years. This law is meant to combat false self-employment, but in practice it does not work as hoped. From 1 January 2025, the enforcement moratorium disappears and enforcement will take place.
Why is the DBA Act needed?
The Dutch DBA Act has a clear purpose: to clarify whether someone is self-employed or salaried. Think of someone working only for one company, working fixed hours and receiving assignments from a ‘client’ who actually functions as a boss. We call this bogus self-employment.
Sham self-employment carries risks for both self-employed persons and clients. For instance, self-employed persons and clients run the risk of additional taxes. In addition, our social system also gets weakened. It is important to note, however, that genuine self-employed people who work independently and bear entrepreneurial risks have nothing to worry about.
What are the problems with the current law?
The DBA Act is complicated. Many self-employed persons and clients struggle with the question of whether there is a real assignment contract or a disguised employment contract. Moreover, the tax authorities struggle to enforce the rules with a clear assessment framework, leading to uncertainty.
Enforcement from 1 January 2025
Since 2016, an enforcement moratorium had been in place: the Tax Administration did not take strict action except in the case of malicious persons. This will change on 1 January 2025. From then on, false self-employment will be actively tackled.
What does this mean?
- Stricter controls: Zzpp'ers and clients are under tighter scrutiny from the tax authorities.
- Focus on factual situation: The Inland Revenue does not only look at what is written on paper, but also at how the assignment is carried out in reality.
- Risk of retrospective assessments and fines: In cases of false self-employment, self-employed workers and clients run the risk of hefty additional taxes and fines.
What will change in 2025?
To make the DBA Act clearer and enforceable, the tax authorities are regulating the 4 following issues.
What will change?
- A consideration framework online: Zzp'ers and clients can check for themselves whether there is a genuine self-employed assignment.
- Stricter enforcement: Sham self-employment will be tackled more actively.
- Clear language: The government explains the rules in simple language.
- A ‘soft’ landing: In 2025, the Inland Revenue focuses only on that year and does not look back five years.
Update: motions passed on 1 October
The government is taking a risk-based approach. This means focusing on distressing cases, such as forced self-employment, underpayment and shadowy constructions.
For self-employed people and businesses that unknowingly fail to comply with the rules, the approach is more lenient. The Tax Administration looks at solutions together and does not impose a recovery penalty in the first year.
Saskia Kapper adds: “The law has been in place since 2016, but from 1 January 2025, the enforcement moratorium will be lifted. From then on, the Tax Administration will look at the financial year from 1 January 2025, instead of five years back. This will give businesses and self-employed people time to get used to it.”
2026: DBA becomes VBAR
Looking ahead, the DBA Act will most likely be replaced by the VBAR (Verduidelijking Beoordeling Arbeidsrelaties en Rechtsvermoeden) Act in 2026. This new law should further simplify the rules, but is currently facing criticism from the Council of State. As a result, implementation may be delayed.
Hero helps!
Hero ensures that self-employed professionals and clients work effortlessly according to the DBA Act. From DBA checks and legal advice to contract management, secondment and MSP solutions – we offer a suitable approach. Want to know more? Leave your details and we’ll get back to you!
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