Frequently asked questions about WetDBA

False self-employment means that you work as a self-employed person under conditions that resemble paid employment, such as a lot of management, fixed working hours or strong integration into a team.

Yes. Self-employment remains possible. The rules will be more strictly enforced, but true self-employment remains permitted (provided your assignments and working methods are compatible).

The Tax Authorities look at, among other things:

• Content and duration of the assignment
• freedom in working methods and times
• degree of management and supervision
• embedding in the organization
• entrepreneurship
• results-oriented work

The total picture is decisive.

Yes, but what happens in practice is more important. If your daily work doesn't match the written agreements, it can still be considered bogus self-employment.

No. The legal form doesn't matter. Even a private limited company (BV) can be considered bogus self-employment if the actual work situation resembles it.

Clearly defined, specialist or strategic assignments with a result obligation and a great deal of autonomy in approach and planning.

Babbage reviews each assignment, uses a DBA checklist, and discusses with you and the client whether the assignment is suitable and/or needs to be adjusted. Do you have questions about your situation? Please contact us. Yke Hoekstra.

Then we look together at alternatives, such as:

• a (temporary) employment contract via Babbage
• a customized assignment structure
• inflow at the client