Freelancer

Freelancer and DBA-proof.

Since 1 January 2025 the enforcement moratorium no longer applies. In false self-employment the tax authority can correct and assess at once, and not further back than that date. From 1 January 2026 a negligence penalty can be added. In 2026 there is still no default penalty for this topic.

The engagement

Is this a contract from one business to another, or employment? The paper agreement counts. How the work is done counts more. If the working relationship changes, you check again.

Employer authority

Can the client decide how, when, where and with whom you work, and how many hours or days? The same instructions as employees are a strong sign of authority.

Embedding

The tax authority calls this the degree to which the work and you are part of the client’s organisation. Fixed in the roster, or filling a seat an employee would normally fill, counts.

Employment has three characteristics

Officially those are employer authority, an obligation to do the work in person, and pay. Those three are not enough on their own. All facts and circumstances are weighed together, including commercial risk and whether you behave as an entrepreneur. A BV does not prevent false self-employment.

What our DBA check is

We read the engagement and how the week actually runs.
We set authority and embedding next to entrepreneurship: several clients, your own risk, your own sales.
We say what the books need to show if it is employment after all.
We do not give a binding ruling. The tax authority judges the facts. The government web module is for the client.

This is a general explanation, not personal advice. If you are unsure about an engagement, bring it to the intake or to your adviser.

DBA check