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With the DBA Act, the government aims to create clarity regarding the employment relationship between clients and self-employed professionals and to combat bogus self-employment. The law has been actively enforced since 2025. This ushers in a new era: clients and self-employed professionals must critically examine their collaboration.
The purpose of the DBA Act
The DBA Act (Deregulation of Assessment of Employment Relationships) aims to create a fairer labor market. Bogus self-employment—where someone works as a freelancer while it is in fact an employment relationship—distorts competition, deprives workers of protection, and impacts social security funding. The law aims to counter this.
A new era: active enforcement
For a long time, enforcement was virtually non-existent. Since 2025, the Tax and Customs Administration has been actively monitoring the distinction between genuine self-employed persons and disguised employees. This marks the beginning of a new era: employment relationships that remained untouched for years are now being assessed based on their true nature.
When is someone an employee?
The determining factors are the three characteristics of salaried employment: wages, personal work, and a relationship of authority. If all three are present, there is in principle an employment contract, regardless of what the parties have agreed upon. It is therefore about the actual working method, not the name of the contract.
What does this mean for you?
If you work with or as a self-employed professional, assess whether the relationship is truly independent. Adjust the working method and contract where necessary so that paperwork and practice align, or consciously opt for an employment relationship. This way, you benefit from the clarity intended by the law, without the risk of additional tax assessments.
Frequently Asked Questions
What does the DBA Act aim to achieve?
Clarity regarding the employment relationship and combating bogus self-employment, for a fairer labor market.
Is the law being enforced?
Yes, since 2025, the Tax and Customs Administration has been actively monitoring the distinction between self-employed persons and disguised employees.
When is someone a legal employee?
In the case of wages, personal work, and a relationship of subordination, there is in principle an employment contract, regardless of the designation.
Ready for the new era?
Our legal experts review your employment relationships and draft a suitable engagement agreement . View our employment lawteam or schedule a free consultation.
