Freelance dossier

Just before the Christmas recess, the State Secretary for Finance announced that the enforcement "soft landing", as it is known, to counter pseudo self-employment, would be partially extended into 2026. This decision followed in response to several motions in the House of Representatives and represents a change in the previously announced policy under which the 'soft landing' would cease completely from 1 January 2026. 

The partial extension means that again in 2026 the Tax and Customs Administration will not be imposing default penalties where pseudo self-employment is discovered. This means that the emphasis will continue to be placed on guidance and correction, so that clients and the self-employed can adjust their working relationships. However, in instances of deliberate intent or gross negligence, the tax authorities can impose negligence penalties from 1 January 2026. 

The now amended Enforcement Plan confirms that, in principle, the tax authorities will start with a company visit where there are indications of bogus self-employment. A company visit will not generally immediately lead to a supplementary wage tax assessment but could result in a warning. If a tax audit is then carried out, this could cover a full calendar year or a recent tax period. Supplementary assessments can still be imposed for the period from 1 January 2025.

The State Secretary indicated that a variety of interests were taken into account in the decision: the position of companies and the self-employed, creating a level playing field, what is feasible for the Tax and Customs Administration and political calls from the House of Representatives. The government stressed that it would be undesirable to fully extend the "soft landing" as this would send the wrong signal to those parties who do have their affairs in order.

From 2027 the "soft landing" will be phased out completely and enforcement will become part of regular inspection, with default penalties for non-compliance.