Freelancer or Employee? Dutch Courts Offer Clearer Guidelines
New rulings provide practical insights into the legal status of independent contractors
The legal debate surrounding the classification of freelancers (zzp’ers) in the Netherlands is more relevant than ever. As of January 2025, the Dutch Tax Authority will resume enforcement on false self-employment. Until then, employers and clients must rely on existing legislation and court decisions and those decisions are becoming increasingly clear. In this blog, we review two recent rulings and highlight key lessons from the Dutch Supreme Court’s pivotal Deliveroo judgment.
Nail technician with genuine entrepreneurial freedom
The first case involved a nail technician registered with the Dutch Chamber of Commerce who worked independently at a beauty salon. She issued invoices with VAT, chose her own hours and holidays, and was free to serve her own clients. When the working relationship ended, she claimed she had in fact been an employee and sought compensation for wrongful dismissal.
The court disagreed. She was not bound to fixed hours, had control over her own clientele, and managed her own finances. Even though she wore branded clothing, there was no legal salary structure or authority relationship. The court applied the principles from the Deliveroo ruling: what matters is how the relationship is carried out in practice, not what it is called on paper.
Holiday park managers ruled to be employees despite verbal agreement
In a contrasting case, two managers of a holiday park claimed compensation at the end of their engagement. The employer argued they were freelancers, not employees. However, the court ruled otherwise.
The managers had fixed working hours, followed direct instructions from a supervisor, and couldn’t appoint substitutes. They used company cars, lived in staff accommodation, and bore no financial risk. They also lacked VAT numbers and Chamber of Commerce registrations. All classic signs of employment were present, so the court concluded there was an employment contract.
The Deliveroo decision: What does the Supreme Court say?
The Dutch Supreme Court’s Deliveroo ruling remains the key reference when the status of a working relationship is unclear. The Court confirmed that an employment contract is defined by three core elements: labour, wages, and subordination. These are assessed based on how the relationship functions in practice, not how it is labeled by the parties.
The Court also stressed that even when a worker has some freedoms—like the ability to reject assignments or appoint substitutes, there may still be a relationship of authority. In the Deliveroo case, the fact that couriers were tracked through an app, received bonuses, and were publicly seen as representatives of the company all pointed toward employment.
Takeaway: Look beyond the contract
The line between self-employment and employment is drawn by reality, not paperwork. Just having a Chamber of Commerce registration and sending VAT invoices doesn’t prove someone is self-employed. Likewise, having flexible hours doesn’t mean there’s no employment relationship.
Key factors to consider include:
Can the worker be replaced?
Who bears the financial risk?
Is the worker integrated into the organisation?
Does the client give instructions or exercise control?
For clients and employers, the message is clear: if you want to engage true freelancers, make sure their working conditions reflect genuine independence. And when in doubt, get legal advice before signing a contract. Fixing a misclassification afterward is often far more costly.
This blog was written by Mr. Stijn Blom
Employment law attorney at expatlawyer.nl B.V. Stijn has extensive experience in employment law and supports entrepreneurs on a daily basis with a wide range of employment law issues. From dismissal cases to drafting watertight agreements and regulations – with his practical and personal approach, he helps employers and employees move forward. Want to know more? Visit Stijn’s page.
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June 2025
