Dutch labour law is in a review phase. Enforcement on sham self-employment has been significantly tightened since 2025. The tax authorities have announced that they will end the suspension of enforcement, which means that clients who work structurally with self-employed workers must critically assess whether there is actually independence.
The Deliveroo judgment
The case law, in particular the Deliveroo judgment of the Supreme Court (HR 24 March 2023), has confirmed that the qualification of an employment contract depends on the actual performance of the work. The intention of the parties is not decisive. Elements such as relationship of authority, organizational Embeddedness and entrepreneurial risk weigh heavily.
Legislation in preparation
In addition, legislation is being prepared that aims to further clarify the concept of “employee” and better protect the bottom of the labor market. At the same time, flexibility remains a political issue for entrepreneurs.
Employers are well advised to review model agreements and to legally review actual working relationships. For the self-employed, this means that tax and employment law risks are increasing.
