The Dutch Freelancer

In the Netherlands, there is a difference in tax treatment between an employed person and a self-employed professional. If the relationship between you and your principal qualifies as an employment relationship, your principal (the employer) has the obligation to withhold and transfer Dutch payroll taxes to the Dutch Tax Authorities.

On May 1, 2016, the ‘Wet deregulering en beoordeling arbeidsrelaties’ (DBA) entered into force. As a consequence, all existing VAR-statements (showing that the person in question was not working in employment) have lost their legal force. So, now how do you prove that the relationship with your principal is not an employment relationship?

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