Model agreement: common mistakes and pitfalls

The biggest pitfalls of model agreements lie not in the text, but in the difference between paper and practice: a sound agreement stating that there is no hierarchical relationship, while in reality the self-employed professional is treated as an employee. The Tax and Customs Administration assesses the actual employment relationship, not the wording. Anyone who views the agreement as a paper insurance policy will be disappointed. Below are the errors that increase the risk of additional tax assessments and how to avoid them.

The short answer

• Paper ≠ practice: the actual working method carries more weight than the text.
• Authority: instructions regarding working methods and fixed working hours indicate an employment relationship.
• One client: working for one party exclusively and for an extended period is a risk factor.
• Blind copying: a model that does not fit the situation offers a false sense of security.
• Enforcement: since 2025, the Tax and Customs Administration has been actively checking again.

Pitfall 1: Paper and practice diverge

This is the main pitfall. A model agreement is not a magic bullet. The Tax and Customs Administration looks at how the work is actually performed. If it states that the self-employed professional organizes their own work, but in reality follows the company's schedule, uses company resources, and receives daily supervision, then the relationship qualifies as an employment relationship — despite the wording. The agreement must describe reality, not conceal it.

Pitfall 2: disguised power relationship

Authority is the most distinguishing feature. Many clients unknowingly treat freelancers as employees:

• Mandatory attendance at fixed times and at the office.
• Instructions on how the work should be performed, not just on the result.
• Participation in internal meetings, performance reviews, and performance management processes.
• A business email address, access to internal systems such as your own staff.

Each of these signals reinforces the image of an employment relationship. Individually, they are not always fatal, but in combination, they carry significant weight.

Pitfall 3: long-term and exclusively for one client

A self-employed professional who works virtually full-time for a single client for years resembles an employee. This is not prohibited in itself, but it increases the likelihood that the Tax Authorities will scrutinize the relationship. This is especially true if the self-employed professional has hardly any other clients and is economically dependent on this single client. Diversification across multiple clients and demonstrable entrepreneurship reduce this risk.

Pitfall 4: blindly copying a model

Copying an online template or an old industry agreement without modification is a common mistake. Every employment relationship is different. An agreement that promises free substitution, while the assignment is so personal that substitution is impossible, is incorrect. Provisions that do not align with reality offer no protection and can actually work against you during an audit, because they demonstrate that you have only arranged your self-employment on paper.

A brief practical example: a webshop hires a customer service representative as a self-employed professional using a copied model agreement. In practice, she works fixed shifts according to the company schedule, behind a company computer, exclusively for this webshop. During an audit, the Tax and Customs Administration classifies this as employment and imposes an additional assessment on the payroll taxes. The agreement did not help, because practice proved the opposite.

Pitfall 5: relying on old certainty

Since 2025, the enforcement moratorium has been lifted, and the Tax and Customs Administration is once again actively enforcing against bogus self-employment. Those who still rely on the relative calm of recent years underestimate the risk. Even a previously approved model agreement offers no immunity if practice deviates. The responsibility lies with both the client and the contractor.

Honest recommendation

For a simple, short-term assignment with a demonstrably independent freelancer working for multiple clients, the risk is small and you do not need a lawyer. In that case, ensure above all that the practice aligns with the agreements. However, do engage legal assistance for long-term or structural hiring, for work that resembles that of your own staff, or if a self-employed professional works almost exclusively for you. That is where the pitfalls and the risk of retroactive tax assessments lie. A lawyer assesses not only the text but, more importantly, whether the actual working method supports the classification as being outside of an employment relationship.

Want to know more? View the model agreement, read how to have a model agreement drafted , and view an example with the key provisions.

Frequently Asked Questions