Dutch legislation for freelancers: what’s changing in 2025?

Starting as a freelancer (zzp’er) in the Netherlands is exciting, but it also comes with some rules to follow. It’s important to know these rules and to stay up-to-date with them. Staying on the right side of the law doesn’t have to be overwhelming. We’ve broken down the most important Dutch legislation for freelancers, so you know what to focus on. Let’s dive in and keep things clear, simple, and stress-free! 

The first step to becoming an official freelancer in the Netherlands is registering your business with the Kamer van Koophandel (KvK). Think of this as your business’s birth certificate. Once registered, you’ll get a KvK number and a VAT number (if applicable). 

Without this step, you can’t legally send invoices or claim tax deductions. Plus, it makes your business feel official and real. 

From January 1st 2025, the Dutch Tax Authorities will focus more closely on how freelancers are classified. Specifically, they will check whether you’re genuinely an independent freelancer (zzp’er) or if you should legally be considered an employee. 

Starting in 2025, the Tax Authorities can approach your clients to determine if your work setup qualifies as self-employment or if you’re effectively in an employer-employee relationship. This is part of the DBA Act, which aims to prevent false self-employment. If you’re falsely classified as a freelancer, you may be required to switch to an employment contract. 

To help businesses and freelancers navigate this, the Tax Authorities have introduced a new weighing framework. This framework provides clear criteria for determining whether your work relationship qualifies as freelance or employment. You can also check if your self-employed directly on the Tax Authority’s website. 

Let’s be honest, taxes aren’t the most exciting topic, but as a freelancer, they’re a key part of running your business. Here’s what you need to know: 

1. Income tax: You pay tax on your earnings after deducting expenses. Luckily, there are deductions to help lower your tax bill, such as the zelfstandigenaftrek (self-employed deduction) and startersaftrek (starter’s deduction) for those just starting out. 

1. VAT (btw): Most freelancers need to charge VAT (usually 21%) on their invoices and file a VAT return every quarter. Some services, like teaching, may qualify for a VAT exemption. 

Using invoicing software can make handling taxes much easier. Tools like Rabobank’s VAT calculator can automatically calculate VAT for your invoices, saving you time and reducing errors. It’s also very important (and mandatory) to keep a good administration as an entrepreneur. This counts for all contracts, transactions and communications and is mandatory for your tax declarations.  

Staying organised with your taxes not only keeps you compliant with Dutch regulations but also ensures you can claim all deductions available to you—saving money and avoiding unnecessary stress.

While not all insurance is mandatory for freelancers, there are several key options to consider to protect yourself and your business: 

• Healthcare insurance: This is mandatory in the Netherlands and covers basic medical costs. 
  Professional liability insurance: Protects you if a client claims damages due to mistakes in your work.
  Disability insurance (arbeidsongeschiktheidsverzekering): Provides an income if you’re unable to work due to illness or injury. 
  Business liability insurance: Covers damages caused to third parties while carrying out your work. 

Taking out the right insurance ensures that you’re prepared for unexpected situations, giving you peace of mind as you grow your business. 

The AVG (Algemene Verordening Gegevensbescherming), also known as the GDPR, requires all businesses, including freelancers, to handle personal data responsibly. Whether you’re storing customer contact details or managing an email list, you must comply with these privacy regulations. 

Key points to follow: 

• Consent: Always get clear consent before collecting or storing personal data.
  Data security: Ensure data is stored securely and only for as long as necessary. 
  Transparency: Let clients and customers know how you’re using their data, and provide a privacy statement if needed. 

As a freelancer, you may decide to hire staff to grow your business. In the Netherlands, employers must comply with strict health and safety laws to protect their workers. Even if you hire just one employee, you are responsible for providing a safe and healthy working environment. 

Basic requirements:

• RI&E: Employers must identify and reduce risks in the workplace by creating a Risk Inventory and Evaluation (RI&E). This is mandatory for all businesses with staff.
• Hiring staff: Ensure that employment contracts follow Dutch labour laws, including clear agreements on salary, working hours, and benefits.
• Freelancers working with other freelancers: If you collaborate with other zzp’ers, you’re not officially their employer, but it’s still good practice to ensure safe and respectful working conditions.

Freelancing in the Netherlands can be a rewarding journey, but staying informed about legislation is key to long-term success. These steps ensure you’re fully prepared for 2025. By staying ahead of these changes, you can focus on what you do best — growing your business.