What is schijnzelfstandigheid (sham self-employment) in the Netherlands?

Schijnzelfstandigheid (also called false self-employment, bogus self-employment, or disguised employment) means you work as a ZZP'er on paper, but in practice your working relationship resembles employment. The Belastingdienst can reclassify such relationships under the Wet DBA, leading to naheffingen (back-tax assessments) and vergrijpboetes (penalty fines).

How is the Belastingdienst enforcing schijnzelfstandigheid rules in 2026?

The Belastingdienst has 80 FTEs dedicated to enforcement, conducting over 1,100 bedrijfsbezoeken (business visits) and 300 boekenonderzoeken (audits). They start with informational visits, then warnings, then formal audits with naheffingen going back to January 1, 2025.

How many ZZP'ers are affected by the schijnzelfstandigheid crackdown?

There are over 1.78 million ZZP'ers registered in the Netherlands. The government estimates approximately 200,000 cases of false self-employment. Since enforcement began, 62,000 fewer freelancers are active in the Dutch labor market.

Schijnzelfstandigheid 2026: What Every Dutch Freelancer Needs to Know About the Sham Self-Employment Crackdown

Q: Will ZZP'ers get fined for schijnzelfstandigheid in 2026?

In 2026, the zachte landing (soft landing) was extended with no verzuimboetes (administrative fines). However, vergrijpboetes for intentional misclassification are active since January 1, 2026, up to 100% of the naheffing. Naheffingen loonbelasting can go back to January 1, 2025.

Q: What is the rechtsvermoeden van werknemerschap and the hourly-rate presumption?

The rechtsvermoeden van werknemerschap is a civil-law presumption of employment, enacted as article 7:610aa BW (Staatsblad 2026, 158), entering into force on 31 December 2026. It presumes employment when a freelancer is paid at or below a set hourly rate: the statute names at most 36 euro per hour, though the government has separately communicated 38 euro (reference date 1 January 2026); the amount for first application is set by a ministerial regulation not yet published. The burden of proof then shifts to the opdrachtgever (client) to show genuine self-employment. It is a civil-law instrument, the Belastingdienst cannot invoke it directly.

Q: What is the difference between a verzuimboete and a vergrijpboete?

A verzuimboete is an administrative fine for objective errors regardless of intent; it is NOT active in 2026 (zachte landing). A vergrijpboete is a penalty fine for intentional misclassification or gross negligence, active since January 1, 2026, ranging from 10 to 100 percent of the naheffing.

Published: March 23, 2026 · 7 min read · By Taxmo

Quick Answer

In 2026 the Belastingdienst actively enforces the schijnzelfstandigheid rules under the Wet DBA. Vergrijpboetes for intentional misclassification are active since 1 January 2026 (up to 100% of the naheffing), while verzuimboetes for objective errors are postponed to 2027 under the extended zachte landing. Naheffingen loonbelasting can go back to 1 January 2025 and land on the client. Separately, a civil-law rechtsvermoeden van werknemerschap (article 7:610aa BW) takes effect on 31 December 2026 and presumes employment when a freelancer is paid at or below a set hourly rate (the statute names 36 euro, the government has also mentioned 38 euro), shifting the burden of proof to the opdrachtgever. A dedicated team of 80 FTEs runs 1,100+ bedrijfsbezoeken and 300 boekenonderzoeken, focused on zorg, IT, media, bouw and government.

Vergrijpboetes: active since 1 January 2026, 10-100% of the naheffing.
Verzuimboetes: not active in 2026, start in 2027 (zachte landing extended).
Naheffingen loonbelasting: retroactive to 1 January 2025.
Rechtsvermoeden: civil-law presumption (article 7:610aa BW) takes effect 31 December 2026; statute names 36 euro per hour, government also mentioned 38 euro, first-application figure pending a ministerial regulation.
Modelovereenkomst "geen werkgeversgezag": valid until 1 June 2026.
Scale: 1.78 million registered ZZP'ers, an estimated 200,000 cases of false self-employment.

The Belastingdienst is actively enforcing schijnzelfstandigheid (sham self-employment, false self-employment, bogus self-employment) rules under the Wet DBA. 2026 is a transition year with the zachte landing extended, but vergrijpboetes and naheffingen are already being imposed.

What Is Schijnzelfstandigheid (Sham Self-Employment)?

Schijnzelfstandigheid (also known as false self-employment, bogus self-employment, or disguised employment) means you are registered as a ZZP'er (freelancer) but in practice your working relationship resembles regular employment. The Belastingdienst can reclassify such relationships under the Wet DBA (Wet Deregulering Beoordeling Arbeidsrelaties), with serious financial consequences including naheffingen loonbelasting and vergrijpboetes.

Red flags include: working exclusively for one client, following their schedules, using their tools, inability to send a replacement, and having no real entrepreneurial risk.

Wet DBA Handhaving: Enforcement Timeline 2016-2030

Year	Event	Status
2016	Wet DBA introduced to replace VAR system	Past
2016-2024	Handhavingsmoratorium: rules existed but not enforced	Past
Jan 2025	Moratorium lifted: Belastingdienst starts active controles	Past
Jan 2026	Vergrijpboetes activated for intentional misclassification	Current
2026	Zachte landing extended: no verzuimboetes	Current
2027	Full handhaving: all fine types active, ingroeimodel toward 2030	Future
2030	Belastingdienst can look back full 5 years in audits	Future

Boetes & Naheffingen: Fines and Back-Taxes in 2026

Naheffingen loonbelasting (active): If your freelancer relationship is reclassified, the client must pay payroll taxes retroactively back to January 1, 2025. This includes loonheffing, social premiums, and employer contributions.

Vergrijpboetes (active since Jan 2026): Fines for intentional misclassification or gross negligence, up to 100% of the naheffing amount.

Verzuimboetes (NOT active in 2026): Administrative fines for objective errors, postponed until 2027 under the zachte landing.

For a freelancer earning 80,000 euro per year, reclassification could mean the client owes 30,000+ euro in back-taxes per year, plus interest.

Wet VBAR & the Hourly-Rate Rechtsvermoeden

The cabinet withdrew the verduidelijkingsdeel of the Wet VBAR in March 2026; it was never enacted, so classification of employment relationships still runs on case law. The other half, the rechtsvermoeden van werknemerschap, was enacted separately as article 7:610aa BW (Staatsblad 2026, 158) and enters into force on 31 December 2026. It presumes employment when a ZZP'er is paid at or below a set hourly rate: the statute names at most 36 euro per hour, though the government has also mentioned 38 euro (reference date 1 January 2026); the first-application amount is set by a ministerial regulation not yet published. The burden of proof then shifts to the opdrachtgever (client).

The modelovereenkomst "geen werkgeversgezag" (no employer authority) remains valid until June 1, 2026.

How the Belastingdienst Checks for Schijnzelfstandigheid

The Belastingdienst has a dedicated team of 80 FTEs conducting over 1,100 bedrijfsbezoeken (business visits) and 300 boekenonderzoeken (formal audits), with about 50% still ongoing. Their graduated approach: (1) informational bedrijfsbezoek, (2) warning and improvement period, (3) formal boekenonderzoek with naheffingen, (4) vergrijpboetes for intent.

Audits are most active in healthcare (zorg), IT, media and communication, construction (bouw), and government. An estimated 200,000 of 1.78 million registered ZZP'ers may be cases of false self-employment.

Frequently Asked Questions About Schijnzelfstandigheid

What is schijnzelfstandigheid (sham self-employment)?

Schijnzelfstandigheid (false self-employment, bogus self-employment, disguised employment) means you work as a ZZP'er on paper but your relationship resembles employment. The Belastingdienst can reclassify under the Wet DBA, leading to naheffingen and vergrijpboetes.

Will ZZP'ers get boetes for schijnzelfstandigheid in 2026?

No verzuimboetes in 2026 (zachte landing extended). Vergrijpboetes for intentional misclassification are active since January 1, 2026, up to 100% of the naheffing. Naheffingen loonbelasting can go back to January 1, 2025.

What is the rechtsvermoeden van werknemerschap and the hourly-rate presumption?

The rechtsvermoeden, enacted separately as article 7:610aa BW, takes effect on 31 December 2026. It presumes employment when a freelancer is paid at or below a set hourly rate: the statute names 36 euro, though the government has also mentioned 38 euro; the applicable first-application figure is set by a ministerial regulation. The opdrachtgever must then prove genuine self-employment.

How does the Belastingdienst check for schijnzelfstandigheid?

80 FTEs conduct 1,100+ bedrijfsbezoeken and 300 boekenonderzoeken. They start with informational visits, then warnings, then formal audits with naheffingen going back to January 1, 2025.

What is the difference between a verzuimboete and a vergrijpboete?

Verzuimboete: administrative fine for objective errors, NOT active in 2026. Vergrijpboete: penalty fine for intent or gross negligence, active since January 1, 2026 (10-100% of naheffing).

How many ZZP'ers are affected?

1.78 million registered ZZP'ers, estimated 200,000 cases of false self-employment. 62,000 fewer freelancers active since enforcement began.

What should freelancers do to prepare for 2027?

Review contracts and modelovereenkomsten, diversify clients, charge rates above the statutory hourly-rate threshold once the civil-law rechtsvermoeden takes effect on 31 December 2026, document independence, and keep clean administration with Taxmo. Separately, verzuimboetes under the Wet DBA track are expected to activate from 2027.