Netherlands proposes 2 status tests for freelance nomads

The Netherlands proposed an additional route for freelancers, including freelance nomads working under Dutch rules, to establish independent-contractor status Oct. 1. The draft Zelfstandigenwet would add two tests alongside the existing assessment of working relationships. It isn't in force; January 2028 is the intended start, the Dutch government said.

An additional route to certainty

Freelancers who pass both tests and work accordingly in practice would enter a legal safe harbor, providing advance certainty they can work independently. Paper agreements alone wouldn't suffice.

Failing either test wouldn't automatically make a freelancer an employee. The relationship would instead remain subject to the existing assessment of all facts and circumstances, Taxence reported.

What the tests would examine

The business test would examine the freelancer's operations, client numbers and provisions against business risks. Proposed criteria include at least three clients across the current and previous calendar years combined, plus spending on risk provisions. The minimum spending amount would be set later.

The assignment-specific test would examine whether both parties intend to work outside employment, whether the freelancer can organize the work independently and generally choose working hours and location and whether the work carries financial risk.

What it means for digital nomads

Foreign freelancers already have to demonstrate genuine self-employment. For EU, EEA and Swiss freelancers and other residents whose permits allow self-employment, the proposal could provide another classification route where Dutch rules apply. It wouldn't replace immigration permission.

Short assignments aren't automatically excluded: existing guidance covers resident and nonresident freelancers hired by Dutch businesses. For nomads with overseas clients, the proposal alone doesn't establish which country's rules govern their contract. These contractor tests don't create a new status for already salaried remote workers.

Passing wouldn't automatically establish entrepreneur status for income tax or value-added tax. The proposal leaves that tax definition unchanged, so tax residence alone wouldn't confer recognition.

Freelancers and clients wishing to comment can submit feedback through Internetconsultatie.nl through Oct. 29, 2026. That's a consultation deadline, not the date the tests take effect.