Netherlands: Postponement of Clarification of Assessment of Labour Relations and Legal Presumption Act

The implementation of the Clarification of Assessment of Employment Relations and Legal Presumption Act (in Dutch abbreviated as VBAR) will be postponed. The VBAR aims to end false self-employment by clarifying the rules on employee and self-employment qualifications. As mentioned in our earlier newsletter, the original plan was for this law to take effect on 1 July 2025 (read: link). Due to the many responses received through internet consultation, the implementation of the bill has been delayed. Outgoing Minister Van Gennip informs that the law will enter into force on 1 January 2026, at the earliest, and that a transitional period will apply to the implementation. It is still unclear what this postponement means for the Tax Authority’s intention to start enforcing self-employed workers’ labour relations again in 2025. We will keep you informed about this.

Key Action Points for Human Resources and In-House Counsel:

• The implementation of the Clarification of Assessment of Labour Relations and Legal Presumption Act, initially set on 1 July 2025 has been postponed to 1 January 2026, at the earliest, due to feedback from an internet consultation.
• A transitional period will apply to the implementation of the Clarification of Assessment of Labour Relations and Legal Presumption Act, but the effect of the postponement on the Tax Authority’s enforcement plans for 2025 is still uncertain.
• We will keep you updated.