Netherlands submits VBAR freelance bill amendment to parliament

The Dutch government has submitted an amended version of the VBAR bill to the House of Representatives. If approved, the new law could take effect in early 2027. The key provision: freelancers earning below EUR 38 per hour can claim employee status, with the burden of proof shifting to the client to demonstrate genuine self-employment.

This follows aggressive enforcement of the existing DBA Act since January 2025. The Dutch Tax Authority has imposed corrections, additional assessments, and fines for false self-employment arrangements, contributing to an estimated 62,000 fewer freelancers operating in the Netherlands during 2025.

For remote workers and companies hiring freelancers in the Netherlands, the direction is clear – the Dutch government is systematically tightening the regulatory environment for independent work. Companies using contractors below the EUR 38 threshold should be reviewing their arrangements now rather than waiting for the law to pass.