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As of January 1, 2025, stricter enforcement of the DBA Act has commenced, aimed at combating bogus self-employment. For freelancers and their clients, this means: be prepared. A self-employed professional who is forewarned is forearmed — those who have their employment relationships in order avoid back taxes.
What is changing?
The DBA Act is intended to combat bogus self-employment: the situation in which a self-employed person effectively works as an employee, without the protection and obligations that come with it. As of January 1, 2025, the Tax and Customs Administration has started monitoring more strictly the distinction between genuine self-employed persons and disguised employees.
When is there bogus self-employment?
A (disguised) employment relationship exists if the three characteristics of salaried employment are present: wages, personal work, and a relationship of authority. If a self-employed professional actually works as an employee — integrated into the organization, under supervision, and without genuine entrepreneurial risk — then legally they are one as well, regardless of the name of the agreement.
Consequences for both client and self-employed professional
If an employment relationship is classified as bogus self-employment, the Tax and Customs Administration may impose additional assessments and require corrections. This primarily affects the client, but the self-employed professional may also face consequences. It is therefore in everyone's interest to assess the situation in a timely manner.
Be prepared
Critically assess your employment relationships: does practice indicate self-employment or an employment relationship? Adjust working methods and contracts where necessary to align on paper and in practice, or consciously choose an employment relationship. A self-employed professional—and client—who is forewarned is in a stronger position.
Frequently Asked Questions
What does the stricter enforcement of the DBA Act entail?
Since 2025, the Tax and Customs Administration has been enforcing the distinction between genuine self-employed persons and disguised employees (false self-employment) more strictly.
When is there bogus self-employment?
In the case of wages, personal work, and a relationship of authority, there is effectively an employment relationship, regardless of the designation.
What should I do?
Assess your employment relationships and adjust working methods and contracts to reflect reality, or opt for employment.
Want to have your employment relationships checked?
Our legal experts review your structures and draft a suitable contract for services . View our employment lawteam or schedule a free consultation.
