Since early 2025, the Dutch Tax and Customs Administration has been actively enforcing rules against “false self-employment.” This has implications for self-employed professionals and clients in the Netherlands.
We closely monitor these developments. As a member of the Council for Interim Management (RIM), we stay up to date with the latest industry developments. This ensures we can fill assignments professionally, carefully, and fully in line with current regulations, providing both clients and interim managers with certainty and confidence in every collaboration.
What we see in practice
But how does this legislation actually translate into daily practice? Research by Sparkey, conducted with Motivaction and commissioned by the RIM, shows that stricter enforcement of the DBA Act mainly affects self-employed professionals who rely on a single client. This is particularly relevant in sectors such as healthcare, ICT, hospitality, and tourism. These professionals sometimes experience fewer assignments and more uncertainty regarding their self-employed status.
For interim managers in our fields, such as engineering, industry, food, and management/organisational roles, stricter DBA enforcement is generally not a reason to stop working as an independent professional. They are typically deployed for complex assignments requiring specific expertise, roles that cannot be filled internally, and where external professional knowledge is necessary.
Interim management offers a solution in this context: organisations can temporarily utilise specialised knowledge without entering long-term commitments, while interim professionals maintain their independence within the proper legal framework.
In our sector, we have not seen a decrease in assignments. Experienced interim managers remain in demand, and we ensure that every assignment complies with all rules.
Filling assignments efficiently and carefully
To guarantee quality and compliance, we assess every assignment and interim manager against the RIM’s evaluation framework. This framework was developed in consultation with the Dutch Tax Administration. While it may appear as a controlling process, it prevents a client from inadvertently engaging someone who could be considered falsely self-employed, a risk we avoid for both clients and interim professionals.
Throughout the assignment, we remain closely involved, provide guidance where necessary, and offer support and advice. This ensures that every project runs smoothly and that everyone can collaborate with confidence.
The value of interim management
Despite the challenges of the DBA Act, our experience shows that interim managers continue to play a crucial role, especially in times of uncertainty. They provide continuity, oversight, and results, particularly during transitions, reorganisations, integrations, or the sudden departure of a manager. Interim management is not a secondary service, it is a mature offering where temporary leadership has a lasting impact.
Stay up to date
Many interim assignments are not published online. Thanks to our network, we can fill them quickly and reliably, providing certainty for both interim managers and clients. Want to stay informed about new interim opportunities? Register to receive notifications when suitable assignments become available.
Source: Sparkey & Motivaction, Impact of enforcement of false self-employment on self-employed professionals from 2025, commissioned by the Council for Interim Management (RIM).
