Dutch cabinet drops key section of VBAR freelancer bill after market unrest

The Dutch government has withdrawn a contentious section of the Wet VBAR (Wet Verduidelijking Beoordeling Arbeidsrelaties en Rechtsvermoeden) following significant pushback from freelancers and businesses. The coalition agreement of January 2026 signalled a partial replacement of VBAR with a new Self-Employment Act (Zelfstandigenwet), and the cabinet has now formally dropped the disputed provisions.

The withdrawn section related to the legal presumption of employment for freelancers earning below approximately EUR 38 per hour. Full enforcement of false self-employment rules by the Dutch Tax Authority continues as before — the enforcement moratorium ended on 1 January 2025 — but the legislative framework is now in flux as the new Self-Employed Act must still pass both chambers of parliament.

For remote freelancers working with Dutch clients, the practical situation remains uncertain. Companies continue to convert contractor relationships to employment or terminate engagements to avoid penalties. The new act has not yet been adopted, and until it is, the existing DBA framework and active enforcement remain the operating reality.