Knowledge base · Dutch DBA law

Hiring a freelance recruiter under Dutch DBA law.

Many organisations that hire in the Netherlands hesitate to engage a freelance recruiter because of Dutch DBA law and the risk of false self-employment. That hesitation is understandable — and easy to address. The underlying question, whether a contractor is in fact working as an employee, exists in most countries; the Dutch framework below is simply one worked example. Here is what the law asks of you since 2025, what the tax authority looks at, and why working with Doesburg.biz adds no extra risk.

The risk lies in the way you work together, not in the freelancer.

Since 2025

The tax authority is enforcing again.

The enforcement moratorium was lifted on 1 January 2025. Since then the Dutch tax authority actively checks for false self-employment and can impose back-assessments for an incorrect engagement — retroactively to that date at the earliest, no further. In 2025 a “soft landing” applied: no penalty for intent if you could show you were taking steps, an approach that partly continues into 2026.

The practical message: it is not about a paper approval up front, but about what the collaboration actually looks like. The tax authority no longer assesses or approves model agreements; the real-world execution is what counts.

enforcement since 2025

What the tax authority looks at.

Since the Deliveroo ruling, the court weighs all circumstances together — not a checklist, but an overall picture. These are the viewpoints that count:

Nature & duration of the workA defined assignment with a beginning and an end, or structural work that belongs to the permanent organisation?01

Embedding in the organisationDo you work independently alongside the organisation, or are you effectively part of it — like an employee?02

Authority & directionDo you decide how you carry out the work yourself, or do you receive instructions on execution and fixed working hours?03

EntrepreneurshipDo you carry commercial risk, have several clients, invest, and present yourself outwardly as a business?04

Free substitutionAre you allowed to send a replacement, or must the work be done by you personally?05

The remunerationA fixed periodic amount between businesses weighs differently than an hourly rate with timesheets.06

No single point is decisive on its own; it is about the overall picture. Two or three points ‘wrong’ need not be a problem if the whole holds up.

The core

Not the duration, but the relationship of authority.

The law is meant to prevent someone effectively working as an employee while being self-employed on paper. If authority arises — fixed hours, no say over execution, fully absorbed into the operation — the tax authority can still classify the relationship as employment, with back-assessments and penalties for the client.

Duration is not the core of this. The more important question is whether the work could just as well have been done by a permanent employee. For specialised IT recruitment that is often different: there is a structural shortage of experienced recruiters, and a specialisation in systems administrators and infrastructure delivers something other than an average senior on the payroll.

the question of authority

The hourly rate

Below a low rate, the burden of proof shifts.

A legal presumption of employment is on its way: if a self-employed person works below a certain hourly rate — around €38, reference date 1 January 2026 — they are presumed to be an employee, unless the client genuinely demonstrates entrepreneurship. Above that rate the presumption does not apply.

For specialised IT recruitment and ATS consultancy this is not an issue — those rates are well above it. So the emphasis stays on the way you work together, not on the price.

the rate as a threshold

Why this is on solid ground.

A lasting patternDoesburg.biz is a registered business in Spain, independent for years and at its own risk — not a construction devised specially for this one engagement.01

Own, GDPR-compliant workplaceOwn office, own equipment and own tools; work in your ATS follows that system's security and GDPR arrangements, not shared company resources.02

Contract for servicesSet down as a results- or effort-based obligation rather than a relationship of authority; I remain responsible for my own tax, insurance and administration.03

Billing per periodA fixed monthly or quarterly amount for an agreed commitment, rather than hours against a rate — which fits an agreement between businesses.04

Billing

A fixed period fits better than an hourly rate.

An hourly rate with time tracking resembles a salary in form — and that is exactly the signal the tax authority looks for. A fixed agreement for, say, six months, in fixed monthly or quarterly instalments, fits a regular agreement between businesses better.

For recruitment that also fits better in practice. The work doesn't stop at five o'clock — a call from a candidate in the evening is part of it. An arrangement about the commitment itself, for example available four days a week, fits better than strict time tracking.

fixed commitment

Good to know.

This is general information, not legal advice, and it describes Dutch law specifically. If in doubt, have your particular situation and the exact agreement reviewed by a lawyer or your own adviser — and note that if you hire from outside the Netherlands, your own country's rules on contractor classification may apply instead or in addition. Legislation on self-employment is very much in motion. The core stays the same: a long-term engagement with Doesburg.biz adds no extra risk, provided it is set up that way.

Sources: Dutch government – enforcement on false self-employment · Dutch tax authority – employment relationships & enforcement. Reference dates and rates may change.

A long-term engagement, without the headaches?

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