Dutch DBA rules & hiring an independent, without the worry

If you're thinking of hiring an independent interim Product Owner or Product Manager in the Netherlands in 2026, you'll probably run into the same question most organisations do: how does this sit with the Dutch DBA rules on false self-employment (schijnzelfstandigheid)? It's a fair question, and it deserves a concrete answer. This page covers where the rules stand right now, why an interim engagement the way I set it up holds up well against them, and how we arrange it properly together.

This is general information, not legal advice. I'm happy to work out the exact contract form with you and your procurement or legal team, so it's properly arranged on both sides.

Where the DBA rules stand (as of August 2026)

• Since 1 January 2025 the Dutch tax authority (Belastingdienst) has been enforcing against false self-employment again, and since 1 January 2026 full enforcement formally applies.
• 2026 is a transition year. Enforcement is risk-based and as a rule starts with a company visit and a warning. Back-taxes are possible, but fines for false self-employment are generally not imposed this year, except in cases of evident bad faith.
• From 1 January 2027 that leniency ends and enforcement goes back to normal. If an engagement runs into 2027, make sure it holds up on its own merits without leaning on the transition regime.
• What counts is how you actually work together, not what the contract is called. The working relationship is assessed as a whole, along the criteria from the Deliveroo ruling. In July 2026 the Ministry of Social Affairs published an updated assessment framework that describes how working relationships are tested under current law. A model agreement (modelovereenkomst) helps but is no guarantee, and approved model agreements remain valid until 2029 at the latest.
• The VBAR bill has largely been dropped in favour of a new Self-Employment Act (Zelfstandigenwet). The cabinet wants to send that bill to the Council of State for advice by the end of 2026 and is aiming for it to take effect on 1 January 2028. The legal presumption of employment at a low hourly rate (around €38) continues as separate legislation.

So the rules are stricter now, but working with independents is perfectly possible, as long as the engagement really is set up as an independent assignment. That's how I work anyway.

How an engagement with me holds up against the criteria

• My own business. I work through Venema Consulting & Innovatie (KVK 42066462), with my own tools, my own methods and my own entrepreneurial risk, and I'm free to work for several clients.
• A rate well above the threshold. At around €95–150 an hour, my rate is far above the level below which employment is presumed.
• Temporary from the start. An interim engagement has a set period (1 to 12 months), a clear scope and an end date. I work on the handover from the first day, which is about as far from being a disguised employee as you can get.
• Hired for a result. You bring me in for an outcome, such as a roadmap back on course, a team back up to speed or a product launched, rather than as an extra pair of hands on the roster.
• My own way of working. I decide how to get to that result, including the approach, the methods and the planning. I do that in consultation with you, but independently.

Part of this is up to you as the client, too. An interim professional shouldn't be treated as a regular employee on a different contract, so no performance reviews and no fixed spot in the org chart, and real room to do the work on their own professional judgement. I'd rather talk about that at the start than afterwards.

How we arrange it in practice

1. A clear contractor agreement with the scope, outcome, duration and rate on paper. Working with a model agreement is fine.
2. Paper that matches practice. We set it up so that what's written down matches how we actually work, and we check again halfway if the assignment changes.
3. Your legal team involved. Procurement, legal or a broker at the table? No problem. I also work through framework agreements and hiring desks.

Frequently asked questions

Is a model agreement mandatory?

No, it's optional. Since enforcement resumed, what matters most is whether the way we actually work matches what's on paper. If your organisation prefers to use one, that's no problem at all.

What if the tax authority still judges the relationship to be employment?

That's exactly why we set the engagement up properly from the start: clearly defined, aimed at a result, and with room for independent judgement. On top of that, the transition regime runs until the end of 2026, so as a rule the Belastingdienst starts with a company visit and a warning rather than a fine. From 2027 that leniency ends. Nobody can guarantee how a specific case will be judged, but we can keep the risk small and talk about it openly.

Do you also work through a broker or hiring desk?

Yes. Hiring me directly is simplest, but a broker, framework agreement or hiring desk works fine too. Not much changes for you, and I'll take care of my side.

Does the duration of the engagement matter?

There's no legal maximum, but being temporary helps: an engagement with a clear end date and a handover points to independence. I take on engagements of one to twelve months, and I work towards the moment you no longer need me.

Rather talk it through?

Not sure how this works out for your organisation? Book a free 30-minute intro call and we'll go through your situation together. Get in touch or find me on LinkedIn.

Want to know who you'd be dealing with first? My career and the references are the quickest way to find out.