Foreign Self-Employed Professionals

In this article you will read which rules apply when hiring a foreign self-employed professional. A distinction is made between self-employed professionals from the EU/EEA/Switzerland and those from countries outside it. You will read which documents to check, when an A1 declaration or work permit is needed, how to assess the collaboration under the Wet DBA, and when the WAADI, the WTTA, or the notification desk for posted workers may apply. It also explains which rules apply when a self-employed professional works entirely from abroad.

When you do business with a foreign self-employed professional, different rules apply than with a foreign supplier that makes personnel available. Still, hiring a foreign self-employed professional also brings various legal, tax, and administrative obligations.

Which rules apply depends, among other things, on:

the country the self-employed professional comes from (EU/EEA/Switzerland or outside it);
the location where the work is carried out;
the duration of the work;
whether there is genuinely independent entrepreneurship;
and whether it concerns an independent assignment or, in fact, the making available of workers.

The key message upfront: a foreign self-employed professional is not automatically the same as a foreign supplier. As a result, the WAADI and hirer's liability usually do not apply. On the other hand, topics such as the Wet DBA, immigration rules, social security, and — depending on the structure — the WTTA require extra attention.

Practical overview

The overview below shows which obligations apply in most situations.

Topic	Self-employed professional from EU/EEA/Switzerland	Self-employed professional from outside EU/EEA
Free movement of services	Yes	No
Work permit (TWV/GVVA)	Not needed	Often needed, unless an exemption applies
Checking residence status	Not necessary (identity check is)	Yes
Establishing identity	Yes	Yes
A1 declaration (social security)	Usually mandatory for temporary work in the Netherlands	Often mandatory when the professional remains socially insured in a treaty country
Wet DBA	Yes	Yes
WAADI	Does not apply to a genuine self-employed professional; does apply when there is secondment or the making available of workers	Does not apply to a genuine self-employed professional; does apply when there is secondment or the making available of workers
WTTA	Only applies when workers are, in fact, being made available	Only applies when workers are, in fact, being made available
Notification desk for posted workers	May be mandatory, depending on the situation	Often mandatory if work is carried out in the Netherlands

1. Self-employed professional from the EU/EEA or Switzerland

A self-employed professional from an EU/EEA country or Switzerland may, in principle, carry out work in the Netherlands without a work permit, on the basis of the free movement of services.

Required documents

Check, at a minimum:

a valid passport or identity card;
a contract for services;
a business registration from the country of establishment;
a VAT number (if applicable);
evidence that there is genuinely independent entrepreneurship;
an A1 declaration when the self-employed professional works temporarily in the Netherlands and remains socially insured in their home country.

The A1 declaration

For temporary work in the Netherlands, an A1 declaration is usually mandatory. It demonstrates that social security contributions are paid in the home country.

If an A1 declaration is missing, disputes can arise about which country social security contributions are owed in.

2. Self-employed professional from outside the EU/EEA

Additional rules regarding residence and work apply to self-employed professionals from outside the EU/EEA.

In addition to the usual documents, it must be established whether the professional is actually permitted to carry out self-employed work in the Netherlands.

Required documents

Check, among other things:

a valid passport;
a valid Dutch residence permit or residence document;
a TWV or GVVA, if required;
evidence that independent work is permitted;
an A1 declaration or comparable document when a social security treaty applies.

Please note

A residence permit from another European country does not automatically grant the right to work as a self-employed person in the Netherlands.

Examples:

an Indian self-employed professional with a German residence permit;
a Ukrainian self-employed professional with a Polish residence permit.

In these situations, it must always be assessed whether the residence status also grants the right to independent entrepreneurship in the Netherlands.

3. Notification desk for posted workers

For temporary service provision from a company based outside the Netherlands, a notification requirement may apply via the Dutch notification desk for posted workers.

This obligation can also apply to self-employed professionals when they temporarily carry out work in the Netherlands from a foreign company.

The Dutch client must check whether this notification has been made.

4. Assessment of self-employment (Wet DBA)

The same assessment under the Wet DBA applies to both EU and non-EU self-employed professionals.

Check, among other things:

whether there are multiple clients;
whether the professional bears entrepreneurial risk;
whether the professional's own materials or equipment are used;
whether the professional independently determines how the work is carried out;
whether there is no relationship of authority;
whether there is genuine entrepreneurship.

Since enforcement of the Wet DBA began, this assessment has become more important. It looks not only at the contract, but especially at the actual way the work is carried out.

5. Relation to the WAADI and the WTTA

For a genuine self-employed professional, the WAADI and the WTTA do not, in principle, apply.

This changes when, in fact, no independent assignment is being carried out, but workers are being made available instead. In that situation, there may be secondment or staffing involved, and both the WAADI and the WTTA can still apply.

A correct assessment of the collaboration in advance prevents legal and tax risks.

6. Self-employed professional works entirely from abroad

When a self-employed professional carries out all work from their home country and does not physically work in the Netherlands, many Dutch obligations do not apply.

Topic	Working only from home country
Work permit (TWV/GVVA)	Not needed
Dutch residence permit	Not needed
Notification desk for posted workers	Does not apply
A1 declaration	Normally not needed
WAADI	Does not apply
WTTA	Usually does not apply
Wet DBA	Can still be relevant
Tax considerations	Yes

What must you, as a client, check?

Even when work is carried out entirely remotely, it remains important to:

establish the identity of the self-employed professional;
record a copy of the identity document;
assess whether there is genuinely independent entrepreneurship;
record that the work is carried out exclusively from abroad.

When the self-employed professional does not travel to the Netherlands and does not carry out any work on Dutch territory, the Foreign Nationals Employment Act (Wav), the Dutch residence rules, and the notification requirement for posted workers do not, in principle, apply.

Please note

Always explicitly record in the sub-agreement that the work is carried out entirely remotely and that the professional works exclusively from abroad.

7. Two practical situations

Situation 1: Foreign self-employed professional works in the Netherlands

Required:

identity check;
assessment under the Wet DBA;
A1 declaration, if applicable;
checking residence status and right to work;
any required notification via the notification desk;
establishing tax domicile.

Situation 2: Foreign self-employed professional works entirely remotely

Required:

identity check;
assessment under the Wet DBA;
recording the remote work location in the agreement;
tax assessment.

Why this matters to us

The risks with foreign self-employed professionals differ from those with foreign suppliers. Where the WAADI, the G-account, and hirer's liability are central for suppliers, the emphasis for self-employed professionals is on the correct classification of the working relationship, immigration rules, and social security.

With the enforcement of the Wet DBA and the introduction of the WTTA, it is becoming increasingly important to carefully establish in advance whether there is genuinely independent entrepreneurship, or whether, in fact, workers are being made available.

By carrying out this assessment in advance, we limit legal, tax, and operational risks for both HeadFirst Group and our clients.