Proposed Dutch freelancer law sparks concerns over three-client rule

A proposed Dutch law aimed at giving freelancers greater legal certainty is facing criticism over a condition that requires having at least three clients across two calendar years. Business and freelancer organisations warn that the requirement could disadvantage self-employed workers who take on long-term assignments.

What would change for freelancers in the Netherlands?

The proposed Dutch self-employment law (zelfstandigenwet) aims to give freelancers and their clients greater certainty about when someone can legally work as self-employed. According to the Dutch government, the law would introduce two assessments to determine whether a working arrangement qualifies for a legal "safe harbour", meaning it can be recognised as self-employment in advance.

The first assessment would examine how freelancers run their businesses, including whether they have worked for at least three different clients across the current and previous calendar years combined. Other requirements include having their business administration in order and setting aside money or taking out insurance to cover financial risks.

The second assessment would consider how independently they carry out their work, including their freedom to organise assignments and whether they bear financial risks themselves.

Importantly, freelancers who fail to meet the three-client requirement would not automatically be considered employees. They would simply not qualify for the proposed safe harbour, meaning their employment status would continue to be assessed under existing Dutch rules.

Why are Dutch business organisations concerned?

Construction industry association Bouwend Nederland argues that the three-client requirement does not reflect how many freelancers work in practice. Construction projects can last months or even years, meaning a self-employed professional might work for just one client for an extended period without necessarily being an employee.

The organisation also fears that companies could become reluctant to hire freelancers who do not qualify for the proposed safe harbour, even if they are genuinely self-employed. It has called on the government to remove the requirement or allow freelancers to demonstrate their independence in other ways.

Freelancer organisation ZZP Nederland has raised similar concerns. In a survey involving 3.033 respondents, 44,3 percent of those answering the relevant question in business services reported working on one or two large, long-term assignments. The organisation wants the government to consider differences between industries and ensure that new freelancers and those working on lengthy projects are not unnecessarily disadvantaged.

What does this mean for ZZP'ers in the Netherlands?

For internationals working as freelancers in the Netherlands, the proposed rules could be particularly relevant to those taking on long-term contracts or starting their own businesses. If introduced in their current form, the requirements could make it harder for some self-employed workers to obtain legal certainty about their working arrangements.

However, nothing is changing just yet. The public consultation closed on October 29, 2026, and the proposal still needs to pass through the Dutch parliament. The government aims to introduce the law on January 1, 2028, although its contents and implementation date could still change.

Until then, existing rules on false self-employment (schijnzelfstandigheid) remain in place. The Dutch Tax Authority has been enforcing these rules since January 2025, meaning freelancers and their clients must continue to ensure their working arrangements meet the current legal requirements.