Drafting a contract for services: a practical guide for entrepreneurs in 2026

Did you know that since January 2026, the Tax and Customs Administration can not only issue warnings but also actually impose penalties for bogus self-employment? It is a scenario that keeps many entrepreneurs awake at night, especially now that enforcement of the DBA Act is stricter than ever. Drafting a proper contract for services is therefore no longer an administrative formality, but an essential shield for your business operations and professional relationships.

We understand that stricter controls and new rules regarding the legal presumption for hourly rates below €38 are causing considerable uncertainty. You simply want to work with professionals without the risk of additional tax assessments or an unwanted employment relationship. In this guide, you will learn how to draft a contract that is both fiscally secure and commercially advantageous. We examine how to correctly document the actual working situation and protect your interests regarding intellectual property and liability. This will give you the necessary peace of mind and allow you to continue doing business with full focus in the changing legal landscape of 2026.

What is a contract for services and why is a good contract essential?

A Contract for Services (OvO) is more than a simple set of agreements on paper. It is the legal foundation of your collaboration with a self-employed professional. According to Article 7:400 of the Dutch Civil Code, an OvO is a contract in which one party, the contractor, undertakes to perform work that does not consist of creating a work of a tangible nature. This forms the legal basis of agreements in the Netherlands. In practice, this means that you hire someone for their expertise, advice, or specific skills, without that person becoming your employee.

The distinction between providing a service and contracting work is crucial in this regard. Contracting work concerns a tangible result, such as a built house or a physical product. With a Contract for Services, the focus is on professional effort and the execution of an assignment. If you wish to draft a watertight contract for services, this distinction must be clear from the very first line to avoid confusion with other contract forms.

Why will a handshake or a brief email confirmation no longer suffice in 2026? The days of legal non-committals are behind us. Nowadays, the Tax Authorities scrutinize the true nature of business relationships with a magnifying glass. Without detailed written documentation, you are immediately at a disadvantage during an audit. A sound contract is your most important piece of evidence to demonstrate that there is no employment relationship. It explicitly excludes an employment contract by legally anchoring the absence of a hierarchical relationship. This protects your company against unexpected payroll tax assessments and hefty fines.

The parties to the contract for services

Essentially, we refer to the client—you as the entrepreneur—and the contractor—the self-employed professional. It may seem like a detail, but the correct registration of both parties in the Chamber of Commerce Trade Register is an absolute requirement. After all, you are doing business with another company, not with a private individual. The status of the self-employed professional as an independent entrepreneur is the core of the matter here. Does the contractor have multiple clients and bear the entrepreneurial risk themselves? These factors determine whether drawing up a contract for services is worthwhile or whether the tax authorities will classify the relationship as bogus self-employment.

When do you not use a contract for services?

There are situations where a Contract for Work (OvO) is simply the wrong tool. For constructing an office building, you use 'contracts for work,' and for the transport of goods, specific transport agreements apply. However, the greatest risk lies at the boundary between occasional assignments and structural collaborations. If an external worker performs exactly the same work as your permanent employees, according to the same schedules and under direct supervision, then a Contract for Work is a dangerous choice. In those cases, a regular employment contract is the only safe way to avoid legal complications.

The legal frameworks in 2026: from the DBA Act to active enforcement

The year 2026 marks a definitive shift in how the Tax and Customs Administration views employment relationships. Whereas a years-long enforcement moratorium previously applied, the tax authorities have now fully switched to active checks. Since January 1, 2026, the Tax and Customs Administration can even impose penalties for serious violations. This means that you can no longer get away with a vague contract or an old standard agreement that is not adhered to in practice. The government wants to tackle bogus self-employment at the root, with the focus on the actual work situation.

An important development is the legislative proposal passed by the House of Representatives on April 21, 2026. This proposal introduces a legal presumption of an employment contract for hourly rates below €38. Does a self-employed professional earn less than this amount? Then the law basically assumes that there is an employment relationship, unless you, as the client, prove otherwise. Although model agreements may officially remain valid until the end of 2029, they no longer offer an automatic exemption in 2026. This is because the Tax and Customs Administration verifies whether daily practice truly corresponds to what you have put on paper.

If you wish to draft a solid contract for services, you must take these stricter criteria into account. It is no longer sufficient to merely refer to an approved template. You must be able to demonstrate that the self-employed professional is genuinely operating as an entrepreneur. For many SME owners, this creates additional administrative burden and uncertainty. Do you want to eliminate this uncertainty? A ContractCheck™ helps you assess your current agreements against the current enforcement rules of 2026.

The three criteria of the Tax and Customs Administration

The tax authorities use three key criteria to determine whether an employment relationship exists undisputedly. First, the personal work: must the self-employed person perform the work themselves, or is free substitution possible? Second, the remuneration: does the compensation resemble a monthly salary more than a business hourly rate? The most significant pitfall, however, is the hierarchical relationship. As soon as you give direct instructions on how the work must be performed, you run the risk that the relationship will be viewed as employment.

Risks of incorrect classification

The consequences of a misjudgment are substantial. You may be faced with additional assessments for payroll taxes and employee insurance contributions going back years. Furthermore, the contractor themselves may file a claim and demand an employment contract with retroactive effect, including protection against dismissal and holiday pay. In addition to these financial blows, your company also suffers significant reputational damage with the Tax and Customs Administration, which can lead to more frequent audits. A proactive approach to limiting legal risks for your company is therefore not a luxury, but a necessity.

Contract for services versus employment contract: prevent bogus self-employment

The distinction between a contract for services and employment often seems clear on paper, but practice is more complex. The core difference revolves around two concepts: the authority to give instructions and the obligation to achieve a specific result. In an employment contract, the employer has the right to determine how, when, and where the work is performed. In a contract for services, the focus is purely on the end result. The self-employed professional is an expert whom you hire to solve a specific problem or complete a project, where the path to that result is the contractor's own responsibility.

When drafting a contract for services, it is crucial to legally solidify this distinction. The Tax Authorities will immediately see through vague terms. A common mistake is that entrepreneurs believe the title of the contract offers sufficient protection. Nothing could be further from the truth. The actual execution carries more weight than the text in the contract. If you hire a self-employed professional but treat them as an employee, the relationship legally qualifies as an employment contract, with all the associated tax consequences.

Avoiding the power dynamic

To prevent a hierarchical relationship, the contractor must retain full freedom to structure the assignment at their own discretion. This means that you do not provide technical instructions regarding the details of the work. You may provide organizational guidance, such as the deadline or on-site safety regulations, but you may not usurp the role of the expert. A clear red flag for the tax authorities is the participation of self-employed professionals in performance reviews or exclusive staff outings. This suggests an integration into the organization befitting an employee, not an external partner.

Entrepreneurship of the contractor

The contractor's independence must be evident from more than just the contract. A true entrepreneur uses their own tools, software licenses, and materials. If you provide a freelancer with a company laptop and require them to use your internal systems without this being strictly necessary for the assignment, you run a risk. Furthermore, the contractor must bear genuine entrepreneurial risk. This means, for example, that errors are corrected in their own time and at their own expense. The fact that a freelancer works for multiple clients is also strong evidence of independence. This demonstrates that there is no economic dependence on your company.

Drafting a contract for services yourself: 5 essential elements

Drafting a contract for services is a necessary evil for many entrepreneurs, but it is better to view it as a strategic instrument. While tax risks related to the Tax Authorities often receive the most attention, commercial risks are at least as significant. What happens if a freelancer makes a mistake that costs your company thousands of euros? Or who owns the rights to the software written for you? A good contract provides answers to these questions before they become a costly problem.

The foundation of every contract begins with a crystal-clear description of the assignment. Avoid vague terms such as 'marketing support' and opt for concrete results, such as 'delivering three media campaigns by November 1st'. This underscores the obligation to deliver results and prevents the collaboration from resembling an employment relationship. Additionally, confidentiality agreements and a non-compete clause are essential to protect your business-sensitive information and client network. If you have just started your business, a legal starter package for companies a solid foundation to set up all your contracts and legal documents correctly from day one.

Properly arrange liability

In the business practice of 2026, it is unwise to leave liability open. You want to minimize your own risk as a client. Therefore, require the contractor in the contract to take out their own professional liability insurance. In addition, an indemnification clause is crucial; this stipulates that the freelancer is responsible for third-party damage claims and for any tax assessments arising from their status as a self-employed professional. Do you already have a contract but are unsure about the details? With a ContractCheck™, you can be certain that your commercial interests are optimally protected.

Intellectual property and results

Under Dutch law, copyright rests by default with the creator of a work. If you draw up a contract for services without agreements regarding intellectual property, the freelancer therefore owns the rights to the delivered texts, designs, or code. This may mean that you are not permitted to simply modify or resell the work. Therefore, always ensure that you include a clause in which all intellectual property rights are transferred to your company upon full payment of the invoice.

Cancellation and termination

Clear agreements regarding the termination of the collaboration prevent protracted conflicts. Use a realistic notice period, for example one month, so that you are not tied to long-term costs in the event of a change in your business operations. Do not forget to include a clause stating that the agreement can be terminated with immediate effect for serious reasons, such as bankruptcy or a serious failure in the execution of the assignment. This way, you retain the flexibility associated with working with external professionals.

Have a watertight agreement drafted by MKB Juristen

Downloading a standard template from the internet often seems like a quick and cheap solution. However, in the legal reality of 2026, this is a dangerous gamble. These templates are often outdated and do not take into account the specific risks of your industry or the latest enforcement strategies of the Tax Authorities. Drafting a contract for services is custom work; what works for an IT consultant is often insufficient for an interim manager in the construction industry. At MKB Juristen, we understand that as an entrepreneur, you need certainty without unnecessary complexity. We offer that pragmatic perspective and translate complex legislation into practical documents.

The era of 'a contract for appearances' is over. Since the Tax and Customs Administration actively enforces regulations and issues fines, the quality of your contracts is directly linked to your financial health. Our legal experts look beyond just the words on paper. We investigate what the collaboration looks like in practice and ensure that your contract aligns seamlessly with it. This allows you to build a professional relationship with your freelancers, based on transparency and mutual trust.

Our approach at MKB Juristen

Our approach is direct and results-oriented. We start with a thorough assessment of your specific business risks. How do you manage people? What agreements are in place regarding intellectual property? These answers form the basis for your tailor-made agreement. We translate your working methods into legally sound clauses that will stand up during an audit. In addition, we support you with the implementation. After all, a good contract only works if your entire organization understands how the agreements must be adhered to in practice. We make legal support accessible and understandable for every SME entrepreneur.

Avoid legal headaches

Nothing is more annoying than being confronted with claims or additional tax assessments after the fact. By investing in a solid foundation now, you prevent legal headaches in the future. With us, you gain complete certainty regarding your tax position and that of your contractors. We not only protect your wallet from the tax authorities but also safeguard your business secrets and valuable client base with watertight clauses. Do you want to know immediately whether your current agreements still meet this year's strict requirements? Engage us for a ContractCheck™ or have a custom agreement drafted that gives your business the protection it deserves.

Build a future-proof partnership

The era of non-binding agreements and vague model contracts is definitely over. In 2026, the Tax and Customs Administration will require demonstrable independence and a crystal-clear obligation to achieve results in every business relationship. Drafting a legally watertight contract for services is the only way to effectively manage the risks of additional tax assessments and new penalties for tax offenses. It is crucial that your contracts not only sound in theory but also accurately reflect daily practice in the workplace; including correct hourly rates and a clear absence of subordination.

Do you want complete certainty regarding your tax position without paying top dollar? MKB Juristen has over 15 years of experience with SME contracts and is the specialist in preventing bogus self-employment. We offer practical and affordable legal advice that is directly applicable to your specific industry. This allows you to focus again on what you are really good at: doing business. Have your contract for services drafted by MKB Juristen and ensure your business operations are ready today for the stricter regulations of tomorrow. Together, we ensure a solid foundation in which your business interests are optimally protected.

Frequently asked questions about the contract for services

What is the biggest risk of a contract for services?

The greatest risk is bogus self-employment. If the Tax and Customs Administration rules that an employment relationship actually exists, you will receive additional assessments for payroll taxes and employee insurance contributions. Since January 2026, the tax authorities can also impose penalties on top of this. You limit this risk by drawing up a correct contract for services and strictly adhering to it in daily practice.

Is a model agreement from the Tax and Customs Administration still valid in 2026?

Yes, previously approved model agreements remain valid up to and including December 31, 2029. The strict condition, however, is that the actual working method corresponds exactly to the agreements in the model. Because enforcement has been significantly tightened in 2026, however, an old model offers less automatic certainty than a current customized contract that has been specifically assessed against your business operations.

How do I prevent a self-employed person from being viewed as an employee?

You prevent this by avoiding any form of hierarchical relationship. Do not give the contractor technical instructions regarding the execution of the work, but focus exclusively on the end result. Also ensure that the freelancer uses their own resources and is not fully integrated into your organization; for example, do not allow them to participate in performance reviews or exclusive staff outings.

Do I need to include a notice period in a contract for services?

It is not legally required, but it is highly recommended for the flexibility of your company. Without an agreement on a notice period, an indefinite-term contract can sometimes be difficult to terminate without legal disputes. A one-month period is common in the business world and provides both parties with the necessary peace of mind when planning their work.

What should I do if the Tax Authorities reject my contract?

If the Tax and Customs Administration rejects your contract, you must revise the collaboration immediately. This often means that you must adjust your working methods immediately or hire the self-employed professional as an employee to avoid further penalties. In such a case, it is advisable to engage legal assistance immediately to limit tax damage and ensure future contracts are watertight.

Can I include a non-compete clause in a contract for services?

That is possible, but it is legally risky. A strict non-compete clause may be viewed by the tax authorities as an indication of an employment relationship, because it unduly restricts the entrepreneurial freedom of the self-employed professional. A non-solicitation clause, whereby the self-employed professional is not allowed to work for your direct clients, is often a safer and more effective alternative to protect your commercial interests.

What is the difference between an obligation of effort and an obligation of result?

With a best-efforts obligation, the contractor promises to do their utmost, whereas with a results obligation, a specific, measurable end goal must be achieved. For a contract for services, a results obligation is usually the best choice. It emphasizes the independence of the expert and makes it easier to assess the quality of the services provided in a businesslike and objective manner.

How do I arrange the liability of a self-employed professional in the contract?

You arrange this by limiting the liability of your own company and holding the self-employed professional responsible for damages caused by professional errors. Additionally, require the contractor to take out their own professional liability insurance and provide proof thereof. This ensures that any potential damage claims are covered and do not immediately jeopardize the financial stability of your own business.