The DBA Act Explained: What Is False Self-Employment and How to Prevent It
The Dutch labour market has undergone a significant shift. Since the 1st of January 2025, the Tax and Customs Administration (Belastingdienst) has resumed active enforcement against false self-employment, a practice known in Dutch as schijnzelfstandigheid. For businesses that engage freelancers and for independent contractors themselves, understanding the legal framework and its consequences has…