Ný hollensk löggjöf 2026: hvaða breytingar eiga sér stað fyrir frumkvöðla

New Dutch legislation in 2026 changes three things for almost every business: the Belastingdienst can now fine hirers of false self-employed workers, cash payments of €3,000 or more for goods are banned, and the wage cost benefit for older employees has ended. A fourth change is fixed but not yet in force: from 31 December 2026 a worker paid at or below a statutory hourly rate is presumed to be an employee.

This page sets out what already applies, what follows in late 2026 and 2027, and where the practical risk lies. For the wider corporate background, see our Leiðarvísir fyrir hollenskan fyrirtækjarétt fyrir frumkvöðla.

Which changes apply, and from when?

The measures come from different laws, but they share one feature: the business increasingly has to show it complies. The table gives the status as of October 2026.

What does enforcement against false self-employment mean for you?

Since 1 January 2025 the Belastingdienst again enforces fully against false self-employment (schijnzelfstandigheid). From 1 January 2026 it can impose a fine for culpable or intentional conduct (vergrijpboete); according to the Belastingdienst it will not impose the lighter default fine (verzuimboete) in 2026.

If a contractor is in reality an employee, the hirer can receive an additional assessment (naheffingsaanslag) for payroll taxes and contributions. As a rule the Belastingdienst does not go back further than 1 January 2025. In case of bad faith, or where an earlier instruction (aanwijzing) about the relationship was not followed, it can go back five years. An unanswered letter from an inspector is therefore never neutral.

What decides whether someone is an employee?

The substance of the relationship, not the contract’s label. Under Article 7:610 BW there is an employment contract where someone performs work, for pay, in the service of another. In its Deliveroo judgment of 24 March 2023 (ECLI:NL:HR:2023:443) the Supreme Court listed the factors that the court weighs together:

• the nature and duration of the work, and how the work and working hours are determined;
• how far the worker is embedded in the organisation;
• whether the work must be done personally;
• how the arrangement came about;
• how pay is set and paid, and its level;
• whether the worker bears commercial risk;
• whether the worker acts as an entrepreneur in the market, for example with several clients, own acquisition and investments.

A contractor who for three years has worked fixed hours at your premises, with your equipment and email address and no other clients, is hard to defend as independent however the contract reads. A specialist with several clients who quotes for a defined result and bears the risk of overruns usually is independent.

What does a wrong classification cost?

Two separate bills. The hirer owes the payroll tax and contributions that were not withheld, with no practical way to recover them from the worker. Separately, the worker can claim employment rights before the subdistrict court (kantonrechter): wages, protection under the chain rule for fixed-term contracts and dismissal protection. A settlement with the Belastingdienst does not close the employment-law track. See also our article on Lög um sveigjanlegan starfsmannarétt og hvernig á að undirbúa sig.

How does the presumption of employment based on hourly rate work?

From 31 December 2026, a person who works for a business for pay of at most a statutory hourly rate is presumed to work under an employment contract (new Article 7:610aa BW). The Act of 18 June 2026 (Staatsblad 2026, 158) names €36 per hour; that amount is indexed, and the figure for the first application is set by ministerial regulation.

The entry-into-force date of 31 December 2026 was fixed by Royal Decree of 13 July 2026 (Staatsblad 2026, 207). The presumption does not apply where the client is a private individual not acting in a business or profession.

The presumption is rebuttable. It does not make the worker an employee automatically, but if the worker invokes it in court, the hirer must prove there is no employment contract. Quotations, evidence of other clients, actual substitution and invoices that vary with output then decide the case. A broader bill to clarify the assessment criteria is still being prepared; a public consultation on it runs from 1 to 29 October 2026.

What does the ban on cash payments mean for your business?

Since 1 January 2026, professional traders in goods may not make or accept a cash payment of €3,000 or more for goods (Article 1f of the Anti-Money Laundering and Anti-Terrorist Financing Act, Wwft). The ban covers the transaction itself, also when it is split into several related payments.

Splitting one purchase into smaller cash instalments, or taking part in cash and part by transfer where the cash part reaches €3,000, is therefore caught. Businesses most affected are car dealers, jewellers, art and antique dealers, construction and wholesale. Put the limit in your terms and on the payment page, instruct staff in writing and set the till so that it refuses cash at or above the limit. For services the existing Wwft rules, including reporting unusual transactions to FIU-Nederland, continue to apply. Practical guidance is on the government’s business portal.

What changes in employment costs and flexible labour?

Er launakostnaðarbætur fyrir eldri starfsmenn hætt?

Yes, for new cases. The provisions on the wage cost benefit for older employees (loonkostenvoordeel oudere werknemer) in the Wet tegemoetkomingen loondomein lapsed on 1 January 2026. Under the transitional rule, the old rules continue to apply to employment that started before 1 January 2024, for the remainder of the benefit period. Check each employee’s start date against the UWV decision before removing the benefit from your budget.

What does the Wtta require from hirers?

The Act on admission of labour providers (Wet toelating terbeschikkingstelling van arbeidskrachten, Wtta) introduces an admission system for agencies, payroll companies and secondment firms, run by the new supervisory body NAU. The government confirmed in May 2026 that the system starts on 1 January 2027, with phased implementation.

The duty also lies with the hirer: using a provider without admission will itself be a breach. List every party that supplies you with workers, ask each in writing about its admission application and add a clause to your framework agreements that requires admission and allows termination if it is refused or withdrawn.

Which cybersecurity, energy and governance rules now affect ordinary businesses?

The Cybersecurity Act (Cyberbeveiligingswet) implements the EU NIS2 directive and has applied since 15 August 2026. Designated essential and important entities have a duty of care, must register and must report significant incidents in two steps: an early warning within 24 hours and a notification within 72 hours. The sectors include manufacturing, digital services, waste, food distribution and transport, and large customers often pass similar duties on to suppliers by contract.

The Energy Act (Energiewet) has applied since 1 January 2026 and replaces the Electricity Act 1998 and the Gas Act. Most businesses feel it through their connection, supply contract and data rules; long-term energy contracts drafted under the old acts are worth reviewing at renewal.

Since 1 January 2025 the Act amending the dispute settlement rules and the admissibility requirements for the enquiry procedure (WAGEVOE) applies to disputes between shareholders and enquiry proceedings before the Enterprise Chamber (Ondernemingskamer). Shareholders’ agreements drafted before 2025 may still assume the old procedure.

What about the 2026 tax measures?

Rates, brackets and allowances change every year through the Tax Plan (Belastingplan) and are published by the Belastingdienst; take current figures from your tax adviser. Law & More does not give tax-structuring advice. We do advise on the legal side of the same decision, such as moving from a sole proprietorship (eenmanszaak) to a private limited company (BV): liability for business debts, transfer of contracts and leases, and directors’ liability, for example for unpaid payroll taxes where inability to pay was not notified in time. See our guide to fjármögnun og verðbréf fyrir hollensk fyrirtæki.

What should you check as a hiring business?

• Every engagement with a self-employed worker, starting with the longest-running and lowest-paid ones, against the Deliveroo factors.
• Which contractors are paid at or near the statutory hourly rate before 31 December 2026.
• Whether your file shows independence: other clients, quotations, actual substitution.
• Whether every agency or payroll provider will have Wtta admission from 1 January 2027.
• Whether your till and payment terms block cash payments of €3,000 or more for goods.
• Whether the Cybersecurity Act applies to you, directly or through customer contracts.

What should you check as a self-employed contractor?

• Whether your hourly rate is at or below the statutory rate that applies from 31 December 2026.
• Whether you work for several clients and acquire work yourself.
• Whether you bear commercial risk, for example by quoting fixed prices for a result.
• Whether your client determines your hours, place and method of work.
• Whether your contracts with clients reflect how the work is actually done.

What can we do for you with the 2026 legislation?

Our lawyers advise businesses on employment, contracts and compliance; see also our lögfræðingur fyrirtækja síðu og leiðarvísir okkar að að stofna fyrirtæki í Eindhoven.

• We review your contractor agreements and working practice against the Deliveroo factors and the hourly-rate presumption.
• We draft or adjust contracts with self-employed workers and with labour providers, including a Wtta admission clause.
• We respond to a letter or instruction from the Belastingdienst about a working relationship.
• We assess whether the Cybersecurity Act applies and review security clauses your customers ask you to sign.
• We review shareholders’ agreements and energy contracts against the current rules.

Yfirlit

• Since 1 January 2026 the Belastingdienst can impose fines for culpable false self-employment; additional assessments generally go back to 1 January 2025, or five years in case of bad faith or an ignored instruction.
• From 31 December 2026 a worker paid at or below the statutory hourly rate is presumed to be an employee (Article 7:610aa BW).
• Cash payments of €3,000 or more for goods have been banned since 1 January 2026.
• The LKV for older employees has ended, with a transitional rule for employment that started before 1 January 2024.
• The Wtta admission system starts on 1 January 2027; the Cybersecurity Act has applied since 15 August 2026.

Algengar spurningar