The Dutch Tax Authority will not impose penalties on employers violating the freelance law next year. Former Secretary of Finance Idsinga previously stated that penalties would be imposed sparingly to ensure a “soft landing.” Penalties for deliberate violations will be enforced starting in 2025.
A motion by VVD member Thierry Aartsen, requesting an even softer transition due to labor market concerns, was largely supported, resulting in no penalties for the first year. However, employers could face retroactive tax assessments from January 1, 2025, if they wrongly classify workers.
The Tax Authority plans to issue warnings before imposing assessments. Increased inspections of the freelance law begin on January 1, focusing on risk groups like forced freelancers and labor migrants, and extending approved model contracts until 2029.
Despite past confusion, the government confirmed this enforcement would proceed. Many freelancers and clients still find the law unclear, particularly in distinguishing between freelancers and disguised employees.
State Secretary Tjebbe van Oostenbruggen reassures that genuine freelance work remains permitted. The ministry stresses ongoing enforcement, with companies already initiating change.
Source: NOS