The Dutch DBA Act is usually about the risk for the client. But what does it actually mean for you, as an IT freelancer? Do you run a risk yourself, and could you lose your assignment over something outside your control?
In this article you will learn what the DBA Act means for you as a freelancer. You will see which risks you run, which signals are dangerous, and how to stay demonstrably independent. That way you keep your assignments and your entrepreneurship safe.
This blog is for IT professionals working as freelancers or considering it: cloud, network, DevOps and security engineers.
The DBA Act revolves around nine factors from the Deliveroo ruling. Want to see the full framework? Read our guide to the 9 assessment factors of the Dutch DBA Act.
What does the Dutch DBA Act mean for you as a freelancer?
The DBA Act determines whether your working relationship is genuinely independent or actually disguised employment. If you are seen as a disguised employee, the Tax Authority can reclassify the relationship. That mainly affects your client, but it also has consequences for you.
For you it concretely means two things. You can lose assignments if clients become hesitant, and your entrepreneurship can come into question. Since 1 January 2025, enforcement is active again, so clients watch more closely than before.
What risk do you run exactly, and what risk does the client?
The financial back-tax assessment lands primarily with the client: on reclassification, they must pay back payroll tax and contributions. Your risk is more indirect but real: clients are less quick to hire you, or for shorter periods, out of fear of that risk. You notice it in your flow of assignments.
There is another side. If you work structurally for one client and the relationship is reclassified, you can be seen as an employee afterwards. That sounds favourable, but it undermines your entrepreneur status, with consequences for your deductions and your position as a self-employed person. Not something you want to happen.
In short: the client carries the direct financial risk, you carry the risk of fewer assignments and a shaky entrepreneur status. So you have a shared interest in arranging it well.
Which signals make you vulnerable?
A number of signals indicate that your relationship looks like employment. The more of them apply to you, the greater the chance the Tax Authority sees you as a disguised employee.
- You work long-term and full-time for one client
- More than 70 percent of your revenue comes from that one client
- You work fixed hours and location, set by the client
- You do the same work as the permanent staff
- You join team meetings, development reviews and staff outings
- You use the client's equipment and email address
One signal is rarely fatal. But a stack colours the overall picture toward employment. The nine factors are always weighed in combination, not in isolation.
How do you stay demonstrably independent?
Behave as an entrepreneur, not an employee. Work for multiple clients, determine your own method and time where possible, and make sure your assignments are defined by a result. The more you operate as a self-employed person, the stronger your position.
A few concrete things that help:
- Aim for multiple clients, not one that determines your whole revenue
- Keep your own business identity: own email, own equipment, Chamber of Commerce and VAT
- Negotiate your terms and record them
- Steer on result and deliver defined assignments
- Invest in yourself: own insurance, training at your own expense
These are not just legal tricks. It is simply good entrepreneurship. Those who behave as genuine freelancers rarely have anything to fear from the DBA Act.
What if you do work long-term for one client?
Sometimes a long assignment with one client is simply attractive: security, a nice project, a good rate. Understandable. But purely as a freelancer, you then run an elevated risk. A construction like the intermediary construction can offer a solution.
With the intermediary construction, you work via a party like Maedium, which sits contractually between you and the client. You stay an independent entrepreneur, but the intermediary carries the Dutch DBA Act risk. That way you can take on a long-running assignment without you or your client getting into trouble.
The nice thing is that it does not affect your freedom. You stay your own boss, you keep your rate, and you do not have to worry about compliance. Want to know exactly how it works? Read our comparison of the intermediary construction and intermediation.
Frequently asked questions about the Dutch DBA Act for freelancers
Can I get a back-tax assessment myself as a freelancer?
The payroll tax assessment lands primarily with the client. You can be affected indirectly: your entrepreneur status and deductions can come into question if you are structurally seen as a disguised employee. The direct financial risk, however, lies with the client.
May I work full-time for one client?
It is allowed, but risky, especially long-term. One client with more than 70 percent of your revenue is a known risk signal. Aim for spread, or work via a construction like the intermediary construction if a long assignment with one client is unavoidable.
Will I lose my assignments because of the DBA Act?
Not automatically, but clients have become more cautious. Some are less willing to hire freelancers long-term out of fear of reclassification. By working demonstrably independently, or via the intermediary construction, you take that fear away from your client.
Does a model agreement help me as a freelancer?
A model agreement helps, but is no guarantee. The paper must match the practice. If you actually work like an employee, no contract offers protection. The actual execution is always decisive in the assessment.
What is the difference between intermediation and the intermediary construction for me?
With intermediation, you work and invoice directly to the client; the intermediary only makes the match. With the intermediary construction, the intermediary sits contractually in between and carries the Dutch DBA Act risk. In both cases, you stay an independent entrepreneur.
Conclusion: behave as an entrepreneur, and you stand strong
The DBA Act affects you as a freelancer mainly indirectly: fewer assignments and a shaky entrepreneur status if you are seen as a disguised employee. The solution is not a trick, but genuine entrepreneurship: multiple clients, your own identity, defined assignments.
For whom is this most urgent? For freelancers working long-term and full-time for one client. For whom less? For those who spread across multiple clients and behave as genuine self-employed people.
Do you work long-term for one client after all? Then the intermediary construction removes the risk, without affecting your freedom. That way you keep your assignments and your peace of mind.
Want to know how to stay safely freelance?
Unsure whether your assignment puts you in the danger zone, or want to know whether the intermediary construction is something for you? Plan a no-obligation call with me. I think along peer-to-peer, with no sales pitch.
Looking for assignments where compliance is well arranged? See how you can join Maedium.
Note: regulations around the Dutch DBA Act may change. For current information, consult rijksoverheid.nl or belastingdienst.nl. This article is general information, not legal advice. If in doubt about your situation, I advise consulting an employment lawyer or tax advisor.
