Netherlands guts VBAR freelancer bill, keeps only income protection

The Dutch cabinet has scrapped most provisions of the controversial VBAR (Wet verduidelijking beoordeling arbeidsrelaties) freelancer bill following significant pushback from the self-employed community. The only surviving component is an income protection measure: freelancers earning below EUR 38 per hour (raised from the originally proposed EUR 33) can claim employee status, with the burden of proof falling on the client.

This represents a major retreat from the government’s earlier position, which aimed to fundamentally restructure the Dutch freelance market. The VBAR bill had been one of the most closely watched pieces of employment legislation in Europe, given the Netherlands’ large freelancer population — approximately 1.2 million ZZP’ers. The enforcement moratorium on false self-employment that ended in January 2025 had already pushed 62,000 freelancers off the market.

For freelancers and remote workers operating through Dutch entities or serving Dutch clients, the EUR 38/hour threshold is the key figure to watch. Those billing above it retain full freelance status; those below it now have a legal route to claim employment protections. The tax authority continues to actively enforce against false self-employment arrangements regardless of the VBAR outcome.