Schijnzelfstandigheid
false self-employment
Working as a freelancer while there is in fact a relationship of authority as in an employment relationship.
False self-employment is the situation where someone formally invoices as a freelancer but in practice works under a relationship of authority characteristic of an employment contract. Since enforcement of the DBA Act was fully resumed in 2026, the Tax Authority checks for this more actively, and back taxes and fines can follow.
“The Tax Authority established false self-employment and imposed a payroll tax back-assessment on the company.”
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