Dutch self-employment falls by 131,000: what freelancers (ZZP) should check for 2026–2027

For the first time in roughly twenty years, the number of self-employed people in the Netherlands has gone down. On 16 October 2026, DutchNews reported an analysis by DNB (De Nederlandsche Bank, the Dutch central bank) showing that the self-employed workforce has shrunk by about 131,000 people, or around 10%, since its peak at the end of 2024. The timing lines up with the end of a long pause in enforcement against false self-employment (schijnzelfstandigheid) in January 2025.

Many internationals work as a ZZP'er (zelfstandige zonder personeel, a self-employed person without staff): developers, designers, translators, consultants, coaches, care workers and tradespeople. Some came on a self-employed residence permit; others started freelancing alongside a partner permit or after a job ended. For all of them, the headline raises practical questions. Who is leaving? What has changed in enforcement? And what is coming between now and 2028?

This guide starts from the DutchNews article and compares coverage in NL Times, IamExpat, DutchReview, Expatica, ACCESS, Xpat.nl and The Hague International Centre. Figures were checked against DNB, CBS (Statistics Netherlands), KvK (the Chamber of Commerce), the Belastingdienst (Tax Administration), Rijksoverheid (central government) and the IND. Everything was checked on 28 October 2026.

Main sources behind this guide

• DNB, "Many former self-employed workers quickly find new jobs" (15 October 2026): the size of the drop and what people did next
• Belastingdienst, "Arbeidsrelaties en handhaving": how fines and back-assessments work in 2025 and 2026
• KvK, "Nieuwe Zelfstandigenwet in 2028" (updated 8 October 2026): the two tests in the draft law
• Belastingdienst, Ondernemersplein and KvK on the 2026 deduction, the 2027 step already in law, and the 2027 Tax Plan proposals
• Rijksoverheid, basic disability insurance for the self-employed (13 March 2026)

1. What is happening: the first fall in two decades

According to DNB's analysis of 15 October 2026, people whose main work is self-employment peaked at almost 1.3 million at the end of 2024 and had fallen by about 131,000 by mid-2026. Even so, around 12% of the employed workforce was still mainly self-employed in mid-2026, which DNB calls a substantial share by international standards.

The more striking finding is what happened to the people who stopped. They did not, for the most part, end up unemployed.

The same figures in table form:

DNB concludes that leaving self-employment "mainly results in movement within the labour market rather than a greater flow into unemployment".

Two caveats matter. First, DNB does not say why people left. Its data contains no reasons, so it cannot confirm that enforcement is the main driver, although it notes that the decline coincides with the end of the enforcement moratorium on 1 January 2025. Second, it cannot see what happened to people's income or working conditions afterwards. Some of the apparent sector changes may simply reflect how the same work is classified before and after.

DNB does point out that movement between self-employment and employment is relatively high in healthcare, construction, facility services and business services, all sectors where false self-employment is a recurring debate. People moved mostly into healthcare and social care, government and education, and retail, transport and hospitality.

2. Why the numbers do not agree

If you read several news reports, you will see self-employment both falling and rising. Both can be true, because the organisations behind the figures count different things.

DNB and CBS look at people whose work is mainly self-employment, using labour force data. KvK counts businesses registered as zzp'ers in the Trade Register (Handelsregister). That includes side businesses run by employees and businesses that are barely active.

Here is what each figure measures:

KvK reports that new zzp registrations in Q3 2026 were 18.7% higher than a year earlier, while deregistrations fell 6.2%. NL Times, citing KvK, reported 62,395 new businesses in Q3 2026, up 15%, with 82% of them sole proprietorships.

CBS, by contrast, reported that self-employment fell for the fifth quarter in a row in Q1 2026, while flexible employment rose by 63,000 and permanent contracts by 60,000. NL Times also reported a CBS-based fall of 62,000 self-employed over 2025. CBS's chief economist was quoted as saying the link with enforcement could not be seen exactly in the figures, but could very well be there.

Put together, one plausible reading is that more people now have a job as their main work and keep a KvK registration on the side. No official analysis we found confirms this directly, so treat it as an interpretation, not a fact.

3. What false self-employment means

False self-employment is when someone is hired as a freelancer on paper but works in practice like an employee. The difference matters because an employer withholds payroll tax and social insurance contributions, pays wages during illness and is bound by dismissal rules. None of that applies to a freelance contract.

Substance beats the label

Whether a relationship is employment is decided under Book 7 of the Dutch Civil Code. The core elements are personal work, pay and authority (gezag). Since the Supreme Court's Deliveroo judgment in 2023, courts and the Tax Administration look at the whole picture: the nature and length of the work, how embedded you are in the client's organisation, and whether you behave like an entrepreneur, with several clients, your own marketing and your own financial risk.

No single row decides the case. The more rows that fall on the right, the more likely an audit will classify the work as employment.

From VAR to the DBA Act

Long-term residents may remember the VAR (Verklaring arbeidsrelatie), a statement from the Tax Administration indicating whether work counted as self-employment. As Xpat.nl notes, even a VAR did not protect against a retroactive tax bill if reality differed. The VAR was abolished in May 2016 and replaced by the Wet DBA (Deregulation of the Assessment of Employment Relationships Act), built around approved model agreements (modelovereenkomsten).

Enforcement of the DBA Act was paused almost immediately, apart from flagrant cases. That moratorium lasted until the end of 2024. The "crackdown" in the headlines is simply the end of that pause.

KvK and the Tax Administration stress that a model agreement only helps if you actually work the way it describes. If the contract says there is no authority but you attend the daily stand-up and receive task assignments from a team lead, the facts win.

4. Enforcement timeline: 2025 to 2030

Enforcement has been tightened in steps, and the rules on fines differ by year.

2025: enforcement without fines

In December 2024 the government announced a "soft landing" (zachte landing): no fines in 2025. That did not mean no enforcement. The Tax Administration says that from 2025 it no longer issues prior warnings (aanwijzingen) and can impose correction obligations and payroll tax back-assessments (naheffingsaanslagen) directly.

2026: fines for intent and gross negligence

According to the Belastingdienst, from 1 January 2026 it can impose a vergrijpboete (a penalty for intent or gross negligence). It will not impose a verzuimboete (a penalty for procedural failure) in 2026.

Back-assessments normally go no further back than 1 January 2025, except where there is bad faith or the client ignored an instruction from the Tax Administration. In those cases the look-back can be up to five years.

Where outlets differ

NL Times reported in December 2025 that, after pressure from the House of Representatives, the government would not fine employers who simply fail to comply in 2026, would fine deliberate violations, and would extend fines to negligent companies from 2027. It also reported that the House had asked for eased enforcement until 31 March 2026.

DutchReview wrote in October 2026 that "companies and individuals can face fines" from 2026, while KvK says that in 2026 you will usually not be fined unless there is intent or gross negligence. The wording differs, but all agree that intent and gross negligence can be fined from 2026. Check the Tax Administration's enforcement plan (handhavingsplan) for 2027 details.

5. The next law: Zelfstandigenwet and the employment presumption

Alongside enforcement, the legal framework itself is being rebuilt. The plans changed significantly over the past year.

Part of the Vbar bill was withdrawn

In July 2025 the government sent the Vbar bill (clarifying the assessment of employment relationships and introducing a legal presumption) to parliament. On 6 March 2026 it withdrew the "clarification" part, saying it lacked support and had unsettled the market.

The legal presumption of employment (rechtsvermoeden) stays. It helps low-paid freelancers claim employee status: if you show you earn below a set hourly rate, the client must prove there is no employment contract. The government puts the rate at €38 an hour, with 1 January 2026 as the reference date.

IamExpat previously reported the threshold as €36 an hour. The figure is linked to the minimum wage and updated annually, so the gap most likely reflects timing. KvK lists the presumption in its timeline for the end of 2026, but the government's March statement gave no date, so check the official gazette (Staatsblad) for the actual start.

The Zelfstandigenwet: two tests

To replace the withdrawn part, the government published a draft Zelfstandigenwet (Self-Employed Persons Act). Public consultation opened on 1 October 2026 and runs until 29 October 2026. The earliest planned start is January 2028, and KvK describes it as the successor to the DBA Act.

The DBA Act looks mostly at the working relationship. The draft also looks at the freelancer. KvK summarises two tests:

Passing both tests would give certainty that you are self-employed. Failing one does not automatically make you an employee; the current case-by-case assessment would apply instead.

Counting clients, and the hourly-rate problem

The consultation documents say the three clients are counted across the current and previous calendar years combined, and that token assignments created on paper do not count. Responses from sectors built on long assignments warn that this criterion could be hard to meet.

KvK also notes that while the draft sets no minimum rate, billing by the hour may sit uneasily with the financial-risk requirement. If you work on hourly or day rates, 2027 is a good year to test fixed-price quotes where the work allows it.

6. KvK registration and the business basics

Both the enforcement regime and the draft law assume your administration is in order. Here is what that involves.

According to ACCESS, you register with KvK between one week before and one week after you start trading; earlier registration becomes effective one week before your start date. A sole proprietorship (eenmanszaak) needs no notary. KvK lists a one-off registration fee of €85.15, which is tax-deductible.

The fee is indexed every year, and outlets quote different amounts: an older Expatica guide says €75 and a DutchReview guide says €80.10. Check KvK before paying.

The standard VAT rate is 21% and the reduced rate 9%. With annual turnover below €20,000 you can opt into the KOR (small business scheme) and stop charging VAT, but you then cannot reclaim VAT on your purchases either, which can hurt in a year with big equipment costs. Services to foreign business clients follow different VAT rules, so check before your first return.

A separate business bank account is part of the draft's "administration in order" test. DutchReview notes that opening one can take longer for non-Dutch residents. For the income-related health insurance contribution (Zvw, 4.85% of profit in 2026), see our guide to health insurance for remote workers and freelancers.

7. Tax: a shrinking self-employed deduction

The most direct hit to freelancers' take-home pay is the steady cut in self-employed tax breaks.

The self-employed deduction, year by year

The zelfstandigenaftrek is a fixed deduction from business profit. It was €3,750 in 2024, €2,470 in 2025 and €1,200 in 2026. In 2027 it is €900. This is the next step of a phased cut set in the 2023 tax reform and is already law; it is not something the 2027 Tax Plan decides (government business portal Ondernemersplein, checked 1 November 2026).

In 2026, box 1 income tax is 35.75% up to €38,883, 37.56% up to €78,426 and 49.50% above that. The drop from €3,750 to €1,200 is €2,550 of extra taxable income; in the 37.56% band that is roughly €950 more tax a year before other effects such as the SME profit exemption and tax credits.

Main breaks and what changes in 2027

The €900 zelfstandigenaftrek is already law. The other 2027 figures below are proposals in the 2027 Tax Plan, which remain proposals until parliament passes it.

The near-abolition of the starter deduction matters most to people who have not yet started. It can be claimed up to three times in your first five years, so starting in 2026 and meeting the conditions still secures €2,123 for 2026.

The 1,225-hour rule

Both the self-employed and starter deductions generally require at least 1,225 hours a year on your business, the hours criterion (urencriterium). That is about 24 hours a week, and it can include acquisition, admin and training. If you also have a job, it may be hard to meet. Keep a daily log of hours; it is your evidence if asked.

If you are weighing a switch to a BV, changes to box 3 (wealth tax) also play a part; see our box 3 guide and our overview of the 2027 budget.

8. Disability insurance: the planned obligation

Employees in the Netherlands who fall ill receive wages from their employer for up to two years, followed by WIA disability benefits. Freelancers have neither.

In March 2026 the government sent the Wet baz (basic disability insurance for the self-employed) to the House of Representatives. According to Rijksoverheid and KvK, the proposal looks like this:

This is a safety net, not income replacement. The two-year waiting period is meant to be bridged with savings or a partner's income. UWV, the agency that would run it, has warned that without broader reform of the disability system there is no room to implement it in 2030 or the years after. The date may slip, so "wait until 2030" is not a plan. KvK encourages freelancers to choose cover themselves before any obligation, and Xpat.nl gives an overview of insurance types for the self-employed.

Under the draft Zelfstandigenwet, disability and liability insurance and pension savings also count as provisions against business risk. Insurance is now part of proving you are self-employed, not just a personal choice.

9. Residence permits and freelancing

If you are not an EU/EEA or Swiss national, your residence permit shapes what you may do. Our residence permit guide covers the full picture; here we focus on self-employment.

The IND's application fee for a self-employed permit is €423 in 2026 for most nationalities. For the general self-employed route, RVO (the Netherlands Enterprise Agency) checks whether the business serves an essential Dutch interest using a points system. The treaty routes for US and Japanese nationals instead require a substantial investment, at least €4,500 for a sole proprietorship, with financial documents checked by an independent accountant or bookkeeper.

A self-employed permit assumes you run a business of your own. Working daily under one client's direction like a staff member raises the tax question of false self-employment, and it may also raise the question of whether your situation still matches the purpose of your permit. How that plays out depends on individual facts, so check with the IND and an immigration specialist before your renewal.

Mortgages

The Hague International Centre notes that most lenders want at least 12 months of KvK registration, ideally two to three full financial years, and usually base borrowing on average profit over several years. If you are deciding whether to switch to employment, factor in any plans to buy a home.

10. Where outlets disagree

Because the rules are in motion, outlets differ on several points.

Most of these gaps come down to timing or what is being counted. English-language outlets are useful for orientation, but always confirm figures on the Belastingdienst, KvK or Rijksoverheid pages before acting.

A February 2026 survey by RTL Nieuwspanel and partners of more than 3,000 entrepreneurs, reported by NL Times, found that about a quarter of freelancers had lost assignments, while only 2% of businesses had been audited since January 2025. The audit rate is small, but clients are acting pre-emptively, and that is what freelancers feel.

11. Scenarios (fictional examples)

These three people are invented to show how the same rules play out differently.

Scenario 1: a developer with one long-term client

A front-end developer on a self-employed permit has worked for one Rotterdam agency for two years, four days a week in its office, using its chat and task tools. On authority, integration, duration and client count, this looks like employment. Expect the agency to revisit the contract. Priorities: move to fixed-price deliverables, find a second and third client, and stop working from the client's rota.

Scenario 2: a designer with several clients

A designer on a partner permit with free access to work has four clients, works project by project, and passes the three-client test comfortably. The gap is income protection: no disability cover and lower take-home pay as the deduction shrinks. Priorities: get quotes for private disability insurance, set up an hours log, and confirm the VAT treatment of foreign clients.

Scenario 3: an employee starting a side business

A highly skilled migrant in IT wants to register a weekend app business with KvK. The first question is whether the permit conditions allow self-employment on the side. Even if they do, meeting 1,225 hours alongside a full-time job is unlikely, so the self-employed and starter deductions may not apply. With the starter deduction set to almost disappear in 2027, timing matters.

12. Common misconceptions and things to avoid

These come up repeatedly across the coverage and official guidance.

And some things to avoid:

13. What to check in 2026 and 2027

You do not have to do everything at once. Work down the list.

1. By 29 October 2026: read the Zelfstandigenwet draft on internetconsultatie.nl and respond if it creates problems in your field
2. November 2026: list your 2025 and 2026 invoices and count distinct clients. If one dominates, plan 2027 acquisition
3. By year end: check whether your 2026 hours reach 1,225. If you plan to start, discuss with an adviser whether starting in 2026 secures the starter deduction
4. At 2027 contract renewals: look for work that can be priced as fixed deliverables, and ask for contract wording that you decide how, when and where you work
5. First half of 2027: get two or three quotes for private disability insurance and set a savings target to cover a two-year gap
6. Before a permit renewal: check current IND requirements and collect evidence of a genuine business (invoices, contracts, insurance, business account)
7. Once the 2027 Tax Plan passes: confirm deductions and rates with the Tax Administration and adjust your provisional assessment (voorlopige aanslag)

Checklist

• Your KvK details (activities, address, trade name) match your current work
• At least three clients across the last two calendar years
• Invoices in your own name, with KvK and VAT numbers
• A separate business bank account
• A daily hours log
• Disability and liability insurance considered
• Contracts say you decide how, when and where you work
• Your permit conditions match the way you work

If you are considering a salaried job, our guide to Dutch employment contracts explains what to look for, and our dismissal guide covers how employment ends.

14. Summary

• DNB estimates that people mainly self-employed fell by about 131,000 from a peak of almost 1.3 million at the end of 2024, while KvK registrations keep rising because they measure something different
• More than half of those who stopped found paid work within three months; only 7% became unemployed
• Enforcement resumed in January 2025, and fines for intent or gross negligence are possible from January 2026
• The Zelfstandigenwet (January 2028 at the earliest) and mandatory disability insurance (planned for 2030) are both still bills
• The self-employed deduction is €1,200 in 2026, with €900 already set in law for 2027; the starter deduction would almost disappear in 2027 under the Tax Plan proposals
• If your permit depends on self-employment, keep evidence that the business is genuinely yours
• Clients, contracts, hours and insurance are the four things to check now

Sources

Official and primary sources

• Many former self-employed workers quickly find new jobs — DNB: 15 October 2026; size of the fall and outcomes
• KVK ZZP Monitor — KvK: Q3 2026 registrations, starters and stoppers
• Arbeidsrelaties en handhaving — Belastingdienst: fines in 2025 and 2026, look-back period
• Schijnzelfstandigheid en arbeidsrelatie — Belastingdienst: the Tax Administration's approach
• In 2025 geen boetes bij handhaving schijnzelfstandigheid — Rijksoverheid: the 2025 soft landing
• Kabinet kiest voor meer rust en duidelijkheid voor zzp'ers — Rijksoverheid: Vbar changes and the €38 presumption
• Zelfstandigenwet biedt meer duidelijkheid en erkenning voor zzp'ers — Rijksoverheid: consultation and planned start
• Internetconsultatie Zelfstandigenwet — Overheid.nl: the consultation (until 29 October)
• Nieuwe Zelfstandigenwet in 2028 — KvK: the two tests, updated 8 October 2026
• Wet DBA: voorkom schijnzelfstandigheid — KvK: DBA Act and model agreements
• Zelfstandigenaftrek 2026 — Belastingdienst: €1,200 in 2026
• Belastingzaken voor zzp'ers — Rijksoverheid: deduction history
• Zelfstandigenaftrek verder omlaag — Ondernemersplein: the 2027 figure of €900 is already law (2023 reform)
• Belastingplannen 2027 voor eenmanszaak — KvK: 2027 proposals for the starter deduction, rates and more, updated 15 September 2026
• Dutch tax rates in 2026 — KvK: rates, SME exemption, KOR, Zvw
• The 1,225-hour criterion — KvK: the hours rule
• Inschrijfvergoeding — KvK: €85.15 registration fee
• Basic disability insurance for the self-employed — Rijksoverheid: premium, cap, waiting period
• Verplichte AOV in 2030 — KvK: planned 2030 start
• Toetsing nieuwe wet- en regelgeving — UWV: UWV's implementation warning
• Self-employed application form 7524 — IND: treaty routes and minimum investment
• Fees: costs of an application — IND: 2026 fees
• Scoring system: business of essential interest — IND/RVO: points system for the general route

Expat media and news

• Self-employment declines as freelancers quickly find new jobs — DutchNews: 16 October 2026; starting point for this guide
• Former freelancers quickly find employment, often in other sector — NL Times: DNB coverage
• Spike in new freelancers behind 15% increase in new businesses — NL Times: Q3 2026 start-ups
• 88,000 quit subcontracting — NL Times: CBS Q1 2026 figures
• Quarter of Dutch freelancers lose work — NL Times: survey of 3,000+ entrepreneurs
• Government delays full penalties for bogus self-employment — NL Times: fines in 2026 and 2027
• New law to provide clarity on when a worker qualifies as a freelancer — NL Times: draft Zelfstandigenwet
• More freelancers in the Netherlands despite stricter tax inspections — IamExpat: Q1 2026 KvK rise
• Freelancers earning less than €36 an hour to have stronger rights — IamExpat: earlier presumption threshold
• The Dutch job market in 2026 — DutchReview: DBA enforcement and fines
• Becoming a freelancer in the Netherlands: the 2026 guide — DutchReview: getting started
• Becoming a freelancer (ZZP'er) in the Netherlands — Expatica: registration, VAT, records
• Steps to start my own business — ACCESS: start-up steps and KvK timing
• Working in Self Employment — Xpat.nl: the VAR and retroactive assessments
• Insurance options for self-employed persons — Xpat.nl: types of cover
• Mortgage guide for the self-employed — The Hague International Centre: 16 March 2026; lender requirements

All sources were checked on 28 October 2026. Draft laws and amounts can change during parliamentary debate, so confirm the latest figures on official websites before you sign a contract or file.

Original article

Self-employment declines as freelancers quickly find new jobs — DutchNews