The government finally listened to parliament and decided not to tighten the rules. This means there's no need to panic, even if the topic false self-employment is bothering you.
What does this mean for you in practice?
The DBA law has not gone away - it is still in effect.
But it will be used very carefully.
Here's how it will work:
• There will be no appointments in 2026 verzuimboetes (fines for formal violations).
• Audits are possible, and the tax office may assess additional payroll taxes. Moreover, retroactively – up to January 1, 2025.
• Usually, everything starts not with a rigorous inspection, but with a visit to the company.
• After such a visit, only a warning.
• In order to assess additional taxes, the tax authorities still need a full audit.
Are fines even possible?
Yes, but only in serious cases:
• vergrijpboetes (fines for intentional violations) are possible from 2026,
• only if malicious intent or gross negligence is proven.
If you act in good faith, this is not about you.
Important to remember ⚠️
There are risks that are not related to taxation and have not disappeared. These relate to civil law matters, such as potential disputes over pension rights, minimum wage, or collective bargaining agreements. These issues are not within the scope of responsibility. Belastingdienst and are resolved separately.
Why did the authorities make concessions?
Because there is still no new and clear law on the status of zzp.
Parliament decided that until the rules are clear, punishing with fines is unfair.
The government's summary is as follows:
"We support those who act in good faith and only intervene when abuses occur."
Publication date: 08.01.2026/XNUMX/XNUMX
