It is becoming increasingly common for foreign self-employed professionals to work or be hired in the Netherlands. However, this comes with important obligations that are sometimes overlooked by both clients and self-employed individuals.

There are rules regarding permits, taxes, bogus self-employment, and reporting requirements. That is why this article explains how you can remain compliant and how to avoid risks when working as a foreign self-employed professional in the Netherlands, or when hiring a foreign self-employed professional.

What is a foreign self-employed professional?

A self-employed professional without employees who is based or registered abroad and performs work for a Dutch client is described as a foreign self-employed professional. This may involve temporary projects or a long-term collaboration.

It is important to distinguish between self-employed individuals from the EU, EEA, or Switzerland, and those from outside the EU or EEA. Self-employed individuals from the EU/EEA/Switzerland are permitted to take advantage of the free movement of services, whereas those from outside the EU/EEA require additional permits and residence rights.

Both groups must comply with Dutch rules regarding entrepreneurship, including the rules on bogus self-employment for foreign self-employed individuals, which apply in full. A foreign self-employed individual is therefore treated no differently than a Dutch self-employed individual when it comes to assessing the employment relationship.

Permits and Residence Rights

If you wish to hire a foreign self-employed person or if you, as a foreign self-employed person, wish to work in the Netherlands, it is important to first verify whether this person or you are legally permitted to work in the Netherlands.

For self-employed individuals from the EU, EEA, or Switzerland, no work permit (TWV) or residence permit is required. In this situation, the free movement of services within the European Union applies. They are therefore permitted to work in the Netherlands, provided they have a valid passport or ID.

Stricter rules apply to self-employed individuals from outside the European Union. A valid residence permit is required, which must explicitly state that self-employment is permitted or, literally: “Work is freely permitted.” Without the proper permit, both the client and the self-employed individual run a significant risk of fines.

According to the Foreign Nationals Employment Act (Wav), fines start at €6,000 per person.

Enforcement is carried out by the Dutch Labor Inspectorate. It is therefore crucial to verify in advance whether the foreign self-employed individual is legally permitted to work in the Netherlands. For non-European entrepreneurs, establishing a Dutch BV as a foreign director may be an option to legally establish entrepreneurship and residency in the Netherlands.

Reporting Obligation to the Posted Workers Reporting Desk

When a foreign self-employed person works temporarily in the Netherlands, the reporting requirement for foreign self-employed persons may apply under the WagwEU. This reporting requirement applies to self-employed persons from the EU/EEA/Switzerland working in sectors such as construction, cleaning, metal, healthcare, the food industry, and agriculture. This report must be submitted via Posted Workers before work begins.

Dutch clients are required to verify that the registration has actually been submitted and that this was done within 5 business days. Failure to comply may result in fines. Both the self-employed worker and the client may be fined for failing to register or for submitting incorrect or incomplete information. For recurring assignments, an annual registration may be an option.

False self-employment and the Deliveroo ruling

One of the greatest risks associated with hiring a foreign self-employed individual is bogus self-employment. Since 2025, the Tax and Customs Administration has been actively enforcing this. Bogus self-employment means that the self-employed individual is effectively working as an employee, and there is a relationship of authority. The criteria from the Deliveroo ruling are applied in this context.

Bogus self-employment and the Deliveroo ruling also have consequences for the client. If the relationship is classified as an employment relationship, clients are considered employers. In that case, they must pay payroll tax and social security contributions and may face additional tax assessments and fines. This also applies to foreign self-employed individuals.

Therefore, foreign self-employed individuals and entrepreneurs in the Netherlands must always verify whether the foreign self-employed individual is registered in the foreign commercial register. It is also important to check whether the self-employed individual has multiple clients and uses their own materials and methods. Entrepreneurial risk is part of this. Additionally, always ensure that the agreement clearly reflects a self-employed relationship.

Tax and Social Security

When it comes to foreign self-employed individuals and taxation in the Netherlands, it is important to consider both tax and social security. Whether a foreign self-employed individual must pay taxes in the Netherlands depends on the duration and nature of the work. It is also important to know whether there is a permanent establishment. It may be necessary to apply for a Dutch VAT number. Furthermore, the tax treaty between countries plays a role. However, in cases of bogus self-employment, the Netherlands may still levy taxes, regardless of other factors.

Regarding social security, within the European Union, coverage generally applies in the country where the work is performed. A self-employed individual can apply for an A1 certificate in their home country to demonstrate that they remain socially insured there and are only working temporarily in the Netherlands. Please also note that Dutch social security contributions may still be due in cases of bogus self-employment.

Practical steps for clients

A systematic approach is essential when hiring a foreign self-employed professional in the Netherlands. Risks and fines can be avoided, and the following checklist guides you step by step:

Verify the self-employed professional’s nationality (EU/EEA or other)
Check the residence status for non-EU self-employed individuals
Determine whether a work permit is required
Check the reporting obligation via Posted Workers
Verify the report within 5 days
Check registration in the commercial register (domestic or foreign)
Ensure a proper contract
If necessary, request an A1 certificate

A foreign self-employed person wishing to establish themselves in the Netherlands

Foreign self-employed individuals who wish to work in the Netherlands on a regular basis are usually looking for more than a temporary assignment. A solution for this is setting up a Dutch business structure, such as a BV.

One advantage of a Dutch BV is that it provides a legal presence in the Netherlands. It also grants access to a Dutch business bank account as a foreigner. Furthermore, it conveys a professional image to clients and provides a foundation for tax and administrative compliance.

For entrepreneurs from outside the EU, this can also play an important role in obtaining a residence permit. It is essential that the company is properly structured from the moment of incorporation, is actively managed, and complies with Dutch regulations.

How Beyond Consultancy can help you

Working with or as a foreign self-employed professional in the Netherlands requires knowledge of labor law, taxation, immigration, and compliance. Beyond Consultancy supports both clients and entrepreneurs in navigating these situations.

For foreign self-employed professionals, we can:

Handle business registration in the Netherlands
Set up a business address
Manage accounting and tax compliance
Open a Dutch business bank account
Provide support with business immigration

For Dutch clients, we offer:

Payroll solutions
IND-approved reference services
Compliance guidance
Support with the deployment of international staff
Legal services

Our team provides a complete framework so that you, as a foreign self-employed professional or as a client, comply with all regulations and avoid risks. Hiring a foreign self-employed professional in the Netherlands or working as a foreign self-employed professional in the Netherlands is possible, but requires careful compliance with multiple regulations.

Many clients focus on just one aspect, while a combination of factors including permits, reporting obligations, and taxes, is actually key to compliance. By taking the right steps in advance and establishing the correct structure, fines and legal risks can be avoided. If you want certainty about your situation, it is therefore wise to have it assessed in advance by a specialist, so you can collaborate across borders with confidence.

Contact us for professional support

Frequently Asked Questions About Foreign Self-Employed Workers in the Netherlands

Does a foreign self-employed worker need a work permit?

Self-employed workers from the EU or the EEA do not. Self-employed workers from outside the EU need a residence permit that allows them to work independently.

Does a foreign self-employed worker need to register with Posted Workers?

When foreign self-employed professionals work in a sector subject to the reporting requirement, such as construction, cleaning, or healthcare, they must register with postedworkers.nl.

What fines does a client risk?

Violations of the Foreign Nationals Employment Act result in fines starting at €6,000 per person. Failure to comply with the reporting requirement can also lead to fines.

Do the rules regarding bogus self-employment also apply to foreign self-employed individuals?

The criteria from the Deliveroo ruling apply to both Dutch and foreign self-employed individuals. Therefore, the rules regarding bogus self-employment also apply to foreign self-employed individuals.

Can a foreign self-employed person establish a Dutch company?

Yes, it is possible to establish a Dutch BV, regardless of nationality. This may be advisable in cases of ongoing business activities.

Where does a foreign self-employed person pay taxes?

Depending on the presence of a permanent establishment and the tax treaty between the Netherlands and the country of origin, a foreign self-employed person pays taxes.

Foreign self-employed professionals in the Netherlands