Freelancers (ZZP) 2025

In 2025, new regulations will affect how freelancers (ZZP’ers) operate. The tax authorities will impose stricter controls to determine whether a freelancer is genuinely self-employed or if there is a case of false self-employment (schijnzelfstandigheid).

In 2025, things will change regarding working as a freelancer (ZZP’er). The tax authorities will then enforce stricter controls to determine whether there is a case of so-called false self-employment.

This means that the client may be held accountable if the freelancer should actually be considered an employee. Additionally, the freelancer may not have been entitled to certain deductions in the income tax return, such as the self-employment deduction and SME profit exemption.

The year 2025 is considered a transition year, and no fines will be imposed yet. However, from 2026 onward, this will be the case.

Below, I explain how false self-employment can be avoided.

The entire issue stems from the Deliveroo ruling. The Supreme Court determined that certain rules must be followed.

In the appendix from the tax authorities, all the aspects mentioned below are detailed. These aspects are important, and I will briefly explain each one.

See tax authority appendix.

1. The nature and duration of the work
2. The way in which the work and working hours are determined
3. The extent to which the work and the contractor are part of the client's organization
4. Whether or not the work must be performed personally
5. How agreements are made
6. The way in which compensation is determined and paid
7. The level of compensation
8. The extent to which the contractor bears commercial risk for the assignment
9. The extent to which the contractor behaves or can behave as an entrepreneur, for example: efforts to obtain assignments and build a good reputation, how the tax authorities classify the contractor, the number of clients, and the duration of assignments.

A result obligation does not indicate an employment contract.

Being able to work independently without supervision also suggests there is no employment relationship. Therefore, competence is essential.

The duration of the contract should not be too long.

The degree to which the contractor can determine the working method, working hours, and location of the work is crucial. The more freedom the contractor has, the more likely they are working as a freelancer.

This concerns the extent to which the relationship between the client and contractor is comparable to that of employees within the client’s organization.

If a contractor works in an organization for an extended period, the employment relationship may resemble that of an employee. This could indicate an employment contract.

As mentioned earlier, the contract duration should not be too long.

If the contractor must personally perform the work and cannot be replaced without the client's permission, this suggests an employment contract. However, even if the contractor is allowed to be replaced, an employment contract may still exist. This also applies to the freedom to accept or decline assignments.

It is important to determine who drafted the contract. Little to no negotiation room for the contractor suggests an employment contract. More negotiation room indicates freelance work.

A freelancer will usually set their own rates, or the rate is the result of negotiation.

Employees generally have less room to negotiate salaries, especially when a collective labor agreement applies. In that case, the salary scale is determined by the agreement.

An important aspect here is that the freelancer must issue and send their own invoices.
No more using self-billing by the client.

To what extent is the contractor’s compensation higher than that of salaried employees? If the contractor’s compensation is comparable to an employee’s salary, this suggests an employment contract.
The higher the contractor’s compensation compared to similar employees, the more this suggests freelance work.

This relates to how risks are shared between the contractor and the client, such as damages (to third parties), illness, and accidents. It also includes the extent to which the contractor is responsible for the quality of the result.

For example, must the contractor improve a subpar result at their own expense and time?

If the contractor bears the risk, this suggests freelance work. If the client bears the risk, this suggests an employment contract.

Ensure that hours not worked are not compensated, etc. No work done, no payment!

This aspect concerns the extent to which the contractor behaves or can behave as an entrepreneur in similar assignments for other clients.

Does the contractor behave as an entrepreneur? If so, this suggests freelance work.

Consider the contractor’s reputation, efforts to secure new assignments, the number of other clients, the duration of those assignments, and branded workwear. Also important is how much influence the client has on the number of assignments the contractor may accept from other clients.

Consider non-compete and relationship clauses.

It is especially important to have multiple clients to whom you regularly provide services.

As described above, and taking the new rules into account, it is still possible to work as a freelancer.

These rules apply to both sole proprietorships and private limited companies (BVs).

A quick summary:

• Make clear agreements with the client and document them in a contract.
• Ensure you can work independently.
• Keep the contract duration reasonable.
• Have flexibility in working hours.
• Allow third-party replacements for the assignment.
• Have a say in how contract terms are agreed upon.
• Set and negotiate your own hourly rate.
• Issue and send your own invoices.
• Ensure your hourly rate is higher than that of salaried employees.
• No compensation for unworked hours – behave as an entrepreneur.

If you have any questions, feel free to send them to me, and I will try to answer them.