Dutch freelancer proposal draws scrutiny over three-client test

A proposed Dutch law would set a three-client threshold for freelancers seeking a legal “safe harbor.” The proposal would count clients in the current and previous calendar years combined.

The proposed zelfstandigenwet seeks to give freelancers and their clients greater legal certainty about whether a working arrangement qualifies as self-employment. For employers, that could guide contractor hiring and worker-classification decisions. A freelancer who misses the client threshold would not automatically become an employee; existing Dutch rules would still determine status.

In a ZZP Nederland survey of 3,033 respondents, 44.3% of those answering the relevant question in business services reported working on one or two large, long-term assignments. The organization says the result supports its call for the government to recognize differences between industries.

How would the draft determine legal self-employment?

The government has split the proposed safe harbor into two assessments, covering business operation and individual independence. Both would need to support advance recognition of self-employment.

• The business-operation assessment would examine whether a freelancer has worked for at least three different clients in the current and previous calendar years combined. Applicants would also need business administration in order and money set aside, or insurance, to cover financial risks.
• The independence assessment would consider the freelancer’s freedom to organize assignments and whether the person bears financial risks personally. It would test actual working practices, although the first assessment still includes the numerical client threshold.

Together, the assessments would allow qualifying arrangements to be recognized as self-employment in advance. Applicants who fail either test would remain under existing Dutch rules; failure would not establish employment.

No estimate is provided for how many freelancers would fail the client test. That omission leaves the intended benefit and possible disruption untested.

For the safe harbor, practical independence would not be enough without meeting the three-client floor.

Why does the three-client test trouble employers and freelancers?

Bouwend Nederland, the construction industry association, argues that the three-client condition does not reflect how construction freelancers work. Construction projects can run for months or years, so a professional may remain with one client for a long assignment without becoming that client’s employee.

The association also expects companies to hesitate before hiring freelancers who fail the proposed test, even when those workers are genuinely self-employed. It has asked the government either to remove the client requirement or let freelancers demonstrate independence in other ways.

The survey result needs a narrow reading. The summary does not state how many of the 3,033 respondents answered that question, so the percentage should not be applied to all Dutch freelancers or treated as a complete rate for business services.

ZZP Nederland also wants the government to avoid unnecessary disadvantage for new freelancers and people working on lengthy projects. Both organizations want the draft to reflect assignment length and client concentration, which may coexist with genuinely independent work.

What must employers and freelancers do now?

The public consultation closed on October 29, 2026, and the proposed law still needs to pass through the Dutch parliament. The government aims to introduce the law on January 1, 2028, although its contents and implementation date could change.

Until then, Dutch rules against false self-employment (schijnzelfstandigheid) remain in force. The Dutch Tax Authority has enforced those rules since January 2025, and freelancers and clients must ensure their working arrangements meet current legal requirements.

For internationals working as freelancers in the Netherlands, the proposal is particularly relevant to those on long-term contracts or starting their own businesses. In its current form, it could make legal certainty harder to obtain for some workers whose assignments do not fit the three-client pattern.

Parliament’s treatment of the client threshold, together with any revision before the January 2028 target, will determine whether the proposal reduces uncertainty or shifts it onto long-assignment freelancers.