Clients
- More certainty about the right type of contract.
- Less risk of false self-employment.
- Clear agreements for every assignment.
- Full control over the hiring process.
A clear explanation of the Dutch DBA Act
What does the Dutch DBA Act mean for freelancers and clients? Avoid false self-employment with the right type of contract. Hero explains it clearly.
How does the Dutch DBA Act work?
The DBA Act doesn’t just look at the contract; it focuses on how you actually work together. Are you genuinely operating as an independent professional? Then working as a zzp’er remains perfectly possible.
When do you qualify as self-employed?
The more of these points that apply to you, the stronger your position as an independent professional.
- You work for multiple clients and handle your own acquisition.
- You decide how to carry out the work and manage your own schedule.
- You negotiate your rate and carry entrepreneurial risk.
- You invest in your own knowledge, tools and visibility.
- You can be replaced by someone with the same qualifications.
How does the Dutch tax authority assess it?
The tax authority doesn’t look at a single factor, but at the collaboration as a whole, based on how it plays out in practice.
- Are you directed on the substance of the work, or do you operate on your own judgement?
- Are you doing the same work as employees, in the same way?
- Do the length and setup of the assignment fit independent work?
- Do you act as an entrepreneur outside of this assignment as well?
Good news: working independently is still an option. It all comes down to how you collaborate.
What does this mean for you?
Whether you’re a client or an independent professional, clear agreements make all the difference. Here’s what matters for you.
Professionals
- Keep working flexibly.
- Choose the contract type that suits you.
- Certainty about your assignment.
- Know where you stand before you start.
Whichever situation applies to you, we’ll find the right solution together.
How Hero helps.
Every assignment is different. That’s why we start by looking at your situation and then recommend the contract type that fits best.
Interim placement
Work independently on an assignment that aligns with the Dutch DBA Act.
Contractor payrolling (opting-in)
Keep the benefits of working independently, with added security.
Project secondment
Work as a salaried employee while enjoying the flexibility of challenging assignments.
Which solution suits you?
Compare the contract types at a glance. Which solution fits best depends on your situation. Our specialists are happy to think along with you.
| You stay a ZZP’er | Compliant with the Dutch DBA Act** | Hero handles the administration | Hero manages the hiring process | |
|---|---|---|---|---|
| Interim placement | ✓ | ✓ | ✗ | ✗ |
| Contractor payrolling | ✓* | ✓ | ✓ | ✗ |
| Project secondment | ✗ | ✓ | ✓ | ✓ |
*You keep your Chamber of Commerce registration and entrepreneur status. Only these assignments are processed through Hero for tax purposes.
**DBA compliance applies when the assignment is set up correctly. We’ll discuss that set-up with you upfront.
Are you a client?
With Managed Service Providing, you stay in control of your entire hiring process.
Read more about MSPYou can turn to us for this as well.
DBA advice
Personal advice on the contract type that suits you best.
Call a Dutch DBA Act specialistModel agreements
We work with existing model agreements approved by the Dutch Tax Authority.
Request a model agreementFrequently asked questions about the Dutch DBA Act.
Can I still work as a freelancer?
Yes. Working independently is still possible. What matters is that the way you work aligns with the Dutch DBA Act. Hero is happy to help you choose the right type of contract.
What is false self-employment?
False self-employment occurs when someone officially works as a freelancer but effectively operates as an employee. The Dutch Tax Authority looks at the working relationship as a whole.
What does the Dutch Tax Authority look at?
The Tax Authority considers factors such as the degree of independence, entrepreneurial risk, substitution and authority. No single factor is decisive. It’s the full picture that determines the outcome.
Which type of contract suits my situation?
That depends on the assignment and the way you work together. Hero is happy to help you choose a contract type that fits your situation and complies with the DBA Act.
Can I still work with a model agreement?
Yes. The Tax Authority no longer assesses new model agreements, but agreements that have already been approved can be used until the end of 2029. The condition is that the actual working relationship matches what’s on paper. Hero works with existing, approved model agreements.
What is the difference between the DBA Act and the WTTA?
The DBA Act is about you: are you truly working as an independent professional, or effectively in an employment relationship? The WTTA applies to the party hiring out personnel, who will need a permit from 1 January 2027. So both rules can apply to the same assignment. Read more about the WTTA.
Not sure what applies to you?
Every situation is different. Our specialists are happy to think along with you.
Is your question not among them? Ask the chat.
Not sure which contract type is right?
Our specialists are happy to think along with you. Together, we’ll choose the contract type that suits your situation and complies with the Dutch DBA Act.