Netherlands VBAR: removal of clarification section puts EUR 600M in EU recovery funds at risk

The Dutch parliament’s decision to remove the clarification section from the VBAR (Assessment of Employment Relationships Deregulation Act) has put EUR 600 million in EU Recovery and Resilience Plan funds at risk. The clarification section was a key milestone in the Netherlands’ recovery plan commitments.

The only surviving element – the rechtsvermoeden (legal presumption of employment for workers earning under EUR 38/hour) – is proceeding as standalone legislation with a Staatsblad publication deadline of August 31, 2026. A broader Zelfstandigenwet (Self-Employment Act) is not expected before 2027.

For freelancers in the Netherlands, DBA enforcement continues with a “soft landing” approach through 2026 – no administrative fines, but corrections, interest, and penalties for deliberate non-compliance still apply, with retroactive assessments possible from January 2025.