Soft Transition Period for Bogus ZZP Partly Extended to 2026

The Netherlands has long faced the problem of schijnzelfstandigheid — a situation where people formally work as ZZP but are effectively employees. From the government's perspective, this creates difficulties:

• unfair competition between companies with employed staff and those saving on taxes
• lower tax revenue for the state budget
• lack of social protection for these "self-employed" workers

The Belastingdienst barely enforced these situations for a long time — there was effectively a handhavingsmoratorium, a temporary suspension / significant limitation of enforcement and fines. From 2016 until early 2025, the rules existed but were hardly applied:

• The Belastingdienst barely checked employment relationships,
• did not impose fines for schijnzelfstandigheid,
• did not conduct active investigations,
• effectively "turned a blind eye" to many situations where ZZP workers were employees.

In 2025, the moratorium was lifted, but to avoid chaos, a "zachte landing" (soft landing) was introduced — a gentle transition period without fines, focusing on guidance and allowing time to correct mistakes. Handhaving (enforcement) was strengthened:

• company visits (bedrijfsbezoeken),
• analysis of contracts and actual employment relationships,
• retroactive tax assessments (naheffingen),
• fines (boetes),
• requirement to correct violations.

However, by 2025 it became clear that stricter enforcement was not improving the situation:

• many companies had not yet restructured their contracts
• ZZP workers feared losing their jobs
• an abrupt change could create panic and staff shortages in an already tight labor market

On the other hand, a full extension of the soft regime is also not possible, because:

• it undermines trust among those who have already brought their relationships into compliance,
• it encourages violators who did nothing,
• unions demand real action against bogus self-employment,
• the EU expects effective enforcement, not merely formal,
• the Belastingdienst has already invested in a new enforcement system.

Therefore, the government chose a middle path — a partial extension of the soft regime in 2026:

• if a company made a mistake but not intentionally — no fine, only recommendations
• if a company deliberately disguises employees as ZZP — fines + retroactive assessments
• the Belastingdienst continues visits and consultations