Netherlands VBAR: removal of clarification section puts EUR 600M in EU recovery funds at risk
The Dutch parliament’s decision to formally remove the clarification section from the VBAR (Assessment of Employment Relationships Deregulation Act) by amendment on 10 March 2026 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, and the European Commission is now in consultation with the Dutch government about whether the remaining legislation satisfies the plan’s requirements.
The only surviving element of the original VBAR bill – 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), which will use an entrepreneur test and working relationship test to replace the deleted clarification section, is not expected before 2027 at the earliest.
Why this matters for freelancers in the Netherlands: the removal of the clarification section means there is no new legislative framework defining when a working relationship constitutes employment versus self-employment. The existing DBA enforcement regime continues, with a “soft landing” approach through 2026 – no administrative fines for non-compliance, but corrections, interest charges, and penalty fines for deliberate or negligent breaches still apply. Crucially, retroactive corrections are possible from January 2025, meaning the Belastingdienst (tax authority) can reassess working relationships going back over a year. The rechtsvermoeden, if enacted, will create a rebuttable presumption that anyone earning under EUR 38/hour is an employee – placing the burden on the hiring party to prove otherwise.
What to watch: the Staatsblad publication deadline of August 31, 2026 for the rechtsvermoeden. If the Netherlands also misses this milestone, the recovery fund implications worsen. For freelancers working with Dutch clients, the practical advice remains: ensure your contracts clearly reflect genuine self-employment (own tools, multiple clients, freedom of substitution, no authority relationship) and keep documentation that demonstrates it. The Octagon People enforcement guide provides a useful compliance overview.