More freelancers in the Netherlands despite stricter tax inspections

The number of people working as freelancers in the Netherlands continues to rise in certain sectors, despite the Dutch Tax Authority conducting closer inspections of potential cases of false self-employment.

More freelancers registered in the Netherlands

Between 2014 and 2024, the number of people working on a freelance basis in the Netherlands rose by a whopping 85 percent. In 2016, the Dutch government introduced the Employment Relationships Deregulation Act (DBA Act) to protect freelance employees from exploitation.

However, after the act was introduced, it was rarely enforced until January 2025, when the Dutch Tax Authority began to regulate freelance work more strictly and to look for cases of “false self-employment”. 

Someone is considered "falsely self-employed" if they are working for a single client and should instead be directly employed by the company. The checks initially focused on companies rather than on self-employed persons.

However, one year after tax authorities began enforcing the DBA Act more strictly, the number of freelancers has actually grown. According to figures from the Netherlands Chamber of Commerce (KvK), the number of people working on a freelance basis increased from 1.788,320 in December 2025 to 1.793,371 in the first quarter of 2026.

In which sectors do freelancers work?

According to the Netherlands Chamber of Commerce (KVK) freelance monitor, sectors with the highest concentration of freelancers include arts, culture, construction, education, recreation, sports, specialised business services, trade and healthcare.

In construction, 224.265 people work freelance, compared to 202.138 in healthcare.