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Compliance 2026

The DBA Act, VBAR and enforcement: what applies to your flexible workers now?

Since 1 January 2025 the Dutch tax authority enforces the rules on false self-employment again. The clarification part of the VBAR bill was withdrawn in 2026 and replaced by plans for a Zelfstandigenwet. Here is where things stand and what you should arrange as a client.

Last updated: September 2026

Staffyou.nl

Since 1 January 2025 the Dutch tax authority enforces the rules on false self-employment again. The clarification part of the VBAR bill was withdrawn in 2026 and replaced by plans for a Zelfstandigenwet. Here is where things stand and what you should arrange as a client.