Pseudo self-employment, AOV and the self-employed deduction: The state of affairs for self-employed people in 2026
As a self-employed person in The Netherlands, you will not have missed the fact that there are quite a few changes happening with the laws and regulations. Pseudo self-employment is a hot topic. There seems to be no legal dividing line between real entrepreneurship and disguised paid employment that can be properly enforced. In addition, the mandatory AOV has been hanging over the head of many uninsured self-employed people for a while now. And finally, there are a series of tax changes that may effect you as a self-employed person. The bad news: self-employment is not getting any easier or cheaper. The good news: we will keep you up to date on the state of affairs, so you can be prepared.
Pseudo self-employment
A year after the Tax and Customs Administration enforced checks on self-employed persons (zzp'ers) who may actually be working as employees, it is still not clear to many self-employed persons (and their clients) what is and is not allowed. In this article , we explain the rules set out in VBAR - the law that has been passed to combat pseudo self-employment. But even with an understanding of the legislation, criteria continue to cause confusion. That is why the House of Representatives has decided (in Dutch) that the 'soft approach' to false self-employment will largely be continued in 2026.
In concrete terms, this means that enforcement is active, but the step towards fines is not taken in most cases. Informing, checking for risk cases and guiding those involved has been the main focus of enforcement. The chance that you, as a self-employed person or client, will be punished if the employment relationship is not intentionally bogus is therefore minimal. But beware: from 2027 onwards, the Tax and Customs Administration aims to further tighten enforcement, so if in doubt, make sure you arrange your affairs properly this year.
If a self-employed construction turns out to be an employment contract from a legal point of view, this can have major financial and tax consequences for both the client and the self-employed person. For example, the client will be liable for income tax and insurance premiums retroactively. The self-employed person not only has to repay tax benefits (self-employed deduction, profit exemption), but can also experience the negative consequences of the recalculation of income tax, among other things.
The decision aid (in Dutch) offered by the central government or a consultation with an advisor could help you avoid pseudo self-employment and the potential costs to you and your client. Long-term, exclusive and managed work for one client can entail serious fiscal risks for both parties.
AOV obligation postponed
Just like the VBAR, the Basic Insurance for Disability for the Self-Employed (BAZ) is also subject to postponement. This law is intended to ensure self-employed persons have financial security in times of illness. In 2027, disability insurance (AOV) was set to become mandatory for zzp'ers in The Netherlands. But it was recently decided that the obligation will be postponed until 2030.
If you are self-employed and do not yet have an AOV, you can assume that you will have to take it out within a few years. Even if you are affiliated with a donation circle or bread fund, you fall under the new law. Are you already insured against disability? Then you do not have to insure yourself again.
Last autumn, the cabinet proposed an amendment to the law, aimed at bringing down the costs of compulsory insurance. In the new proposal (in Dutch) insured persons would receive benefits, not after one year but after two years of incapacity for work and would probably receive the minimum wage. A self-employed person is expected to pay a maximum of 171 euros gross per month to the AOV. This premium is deductible in box 1. On average, self-employed people pay about 7% of their income in premiums.
Self-employed deduction overhauled
The self-employed deduction, an important benefit for zzp'ers, will be reduced further (in Dutch). As a self-employed person, you may notice this in your business wallet when you file your 2026 tax return. In 2025, the deduction was €2,470. In 2026, this will drop to €1,200. This means that you can deduct less from your profits, and you will have to pay more tax on your profit as an entrepreneur. This phasing out is part of the agreement to gradually reduce the self-employed deduction to €900 in 2027.
Find out more
The website of the Chamber of Commerce has a handy starting portal for entrepreneurs and freelancers and discusses the AOV in more detail here. Detailed information concerning pseudo self-employment is available here (in Dutch) from the central government. They also provide a decision aid to help you decide if you meet the criteria for self employment. Do you have any questions? Let us know! We are always happy to help you.
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