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Enforcement against bogus self-employment under the DBA Act resumed as of 2025, but with a soft landing: in the first year, no default or penalty fines were imposed for bogus self-employment on clients and self-employed professionals who could demonstrably show they were taking steps. This does not mean that you do not have to do anything: additional assessments and correction obligations remain possible.
Enforcement resumes, but in phases
For a long time, the Tax and Customs Administration barely enforced the rules against bogus self-employment. Enforcement resumed as of 2025. However, a transitional period was chosen: in the first year, no fines for bogus self-employment were issued to parties that demonstrated they were putting their employment relationships in order. This gave entrepreneurs time to adjust their structures.
No fines is no free pass
The absence of fines during the transition period does not mean you can sit back and relax. The Tax and Customs Administration can indeed impose additional assessments and corrective obligations for situations classified as bogus self-employment. Moreover, enforcement will become stricter after the transition period.
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 person actually works as an employee, they are legally considered one as well — regardless of the name of the agreement.
What should you do?
Critically assess your employment relationships: does practice indicate self-employment or an employment relationship? Adjust working methods and contracts where necessary to ensure that paperwork and practice align. This will help you avoid additional tax assessments and fines. A legal check of your self-employment structures is advisable.
Frequently Asked Questions
Will I get a fine for bogus self-employment or not?
During the transitional period, no bogus self-employment fines were imposed on those who could demonstrably prove they were taking steps, but additional assessments and correction obligations remained possible. Enforcement will become stricter thereafter.
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?
Review your employment relationships and adjust working methods and contracts so that paper and practice align.
Want to have your self-employment structures checked?
Our legal experts review your employment relationships and draft a suitable engagement agreement . View our employment lawteam or schedule a free consultation.
