In this article(8)
The self-employment test
• **KvK registration**
• **VAT number**
• **At least three clients in two years**
• **Financial buffer** for disability and pension
*Record now:* KvK extract, VAT number, invoices per client, policy or reserve.
The work-relationship test
Freedom over **how**, **when** and **where** you work on this assignment.
*Record now:* result-based agreements, who sets the schedule, own tools.
How this relates to today
Today the **Wet DBA** applies with the **nine Deliveroo factors**, many of which return in the work-relationship test. The old 5+4 framework is dropped and **outdated** (verouderd).
Timeline
• March 2026 — Wet VBAR 5+4 part dropped
• 21 April 2026 — Tweede Kamer passes €38 presumption (36.783); pending in Eerste Kamer
• 1–29 October 2026 — consultation
• 1 January 2028 — planned start
Record now
- 1KvK extract and VAT number
- 2Clients per year (aim: 3+ in 2 years)
- 3Buffer or insurance for disability/pension
- 4Per assignment: who decides how, when and where
- 5A date on every piece of evidence
Examples
Good example
Three clients in two years, own schedule, own laptop and workplace — both tests well documented.
Watch out
Meets the self-employment test, but one client sets the hours — the work-relationship test needs attention.
Frequently asked questions
Related terms
Aligned with Belastingdienst guidelines. This platform provides compliance guidance, not legal advice.