The Belastingdienst's enforcement moratorium on false self-employment (schijnzelfstandigheid) ended on 1 January 2025. Tax audits of companies using ZZP contractors resumed in full, with retrospective assessment risk for demonstrable employment-relationship contracts. Companies and freelancers materially adjusted contracts through late 2024.
ZZP (self-employed) contractors and the companies engaging them.
Primary: Belastingdienst ↗
Corroborating: Ministerie van Sociale Zaken en Werkgelegenheid ↗
Verified 2026-04-21 · methodology · report a correction