Dutch Cabinet Replaces Vbar with New Self-Employment Law
New self-employment law proposed: practice owners must assess freelancer relationships against current Deliveroo framework until legislation passes.
Cabinet scraps Vbar clarity measure, pursues alternative legislation
The Dutch government has withdrawn the Vbar bill (Verduidelijking beoordeling arbeidsrelaties en rechtsvermoeden) that the previous cabinet submitted to parliament in autumn 2025. Minister Aartsen of Work and Participation has cancelled the first and most important part of that proposal, which aimed to clarify the boundary between self-employment and employment contracts. Instead, the current cabinet is introducing the Zelfstandigenwet (Self-Employment Law), an entirely new legislative initiative designed to provide clarity for genuine freelancers and self-employed professionals.
Only the legal presumption element of Vbar will proceed. This presumption applies to clients who work with freelancers charging less than 38 euros per hour. Under this presumption, a freelancer can demand an employment contract, and the client must then prove no false self-employment exists. Minister Aartsen indicated this part would be implemented on a short timeframe in a letter to parliament dated 6 March 2026.
What the Self-Employment Law contains
The Self-Employment Law is structured around four core elements: a self-employment test, a work-relationship test, sectoral legal presumptions, and an assessment committee for the testing framework. Unlike Vbar, which was already submitted to parliament, the Self-Employment Law is only an initiative bill requiring further development and must be balanced against the mandatory employment contract concept in the Dutch Civil Code.
The proposal still requires substantial refinement. Key questions remain unanswered: what force does a sectoral legal presumption carry, particularly for dental practices? How will rulings from the assessment committee relate to existing statutory definitions of employment contracts? How will the Tax Authority, Labour Inspectorate, and courts apply these standards? The Dutch Parliament called in March for clarity by summer recess, but developing the initiative will take time.
Current framework remains until new law takes effect
Until the Self-Employment Law becomes statutory, the existing legal framework applies. The most important reference point is the Dutch Supreme Court's Deliveroo ruling, which established nine elements used by tax authorities and courts to evaluate work relationships. These elements form the basis of current enforcement by the Tax Authority and judicial assessments.
Since 1 January 2025, the Tax Authority has resumed checks and can impose back taxes. Practice owners should review their freelancer relationships carefully. Research shows courts place particular emphasis on how tasks and working hours are determined and on external entrepreneurial behavior when applying the holistic test to all nine Deliveroo elements.
Frequently asked questions
What is the Zelfstandigenwet and why did the Dutch government introduce it?
The Zelfstandigenwet (Self-Employment Law) is a new legislative initiative designed to clarify the boundary between self-employment and employment contracts. The cabinet chose this approach over the Vbar bill to provide more legal certainty for genuine freelancers while addressing years of ambiguity in Dutch labor law.
What happened to the Vbar bill?
Minister Aartsen cancelled the clarification part of Vbar, which had been submitted to parliament in autumn 2025. Only the legal presumption element will proceed, applying to freelancers charging under 38 euros per hour, who can demand an employment contract if the criteria are met.
When will the Self-Employment Law take effect?
The Self-Employment Law is still an initiative bill requiring substantial further development. No timeline for statutory implementation has been announced. Until it passes, the existing Deliveroo framework from Dutch Supreme Court rulings remains the basis for evaluating self-employment relationships.
What should dental practice owners do about freelancer relationships now?
Practice owners should analyze their freelancer arrangements against the nine Deliveroo elements, which courts and the Tax Authority use to assess whether a relationship is genuine self-employment or a disguised employment contract. Since the Tax Authority resumed enforcement on 1 January 2025, back taxes can be imposed.
What are the four core elements of the Self-Employment Law?
The four core elements are: a self-employment test, a work-relationship test, sectoral legal presumptions, and an assessment committee for the testing framework. Each element requires further detail and legislative refinement before implementation.
