Enforcement resumed. New legislation incoming. The risk is live now.
The Belastingdienst’s eight-year enforcement moratorium ended on 1 January 2025. Full payroll-tax auditing has resumed. New legislation introducing a legal presumption of employment for contractors below €38 per hour cleared parliament in June 2026, with commencement expected 1 January 2027. If your energy business uses contractors in the Netherlands, the exposure is already in play.
1 Jan 2025
The date the Belastingdienst’s eight-year enforcement moratorium ended. Full payroll-tax auditing is now active.
€38 / hour
Contractors below this rate will carry a legal presumption of employment once VBAR commences. The burden of proof shifts to the hiring client from day one.
1 Jan 2027
Expected commencement of VBAR. Cleared the Eerste Kamer June 2026. A Royal Decree is required to commence. Monitor the Staatsblad.
From Jan 2025
Corrections generally reach back to January 2025. The window widens with every month of non-compliance. Full penalties apply from 2026.
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The compliance landscape is changing across every market at once.
Most energy businesses are across IR35. Fewer are across what is happening on the continent. Contractor misclassification enforcement is increasing across every major European market and it is not a future risk.
Enforcement resumed
Incoming legislation will create a legal presumption of employment for contractors below a statutory hourly threshold. Contractors embedded in project teams on lower rates carry the highest exposure right now.
No due-diligence defence
Chapter 10 off-payroll rules require medium and large clients to make and document status decisions. New Chapter 11 rules from April 2026 impose strict joint-and-several liability for umbrella PAYE failures.
Criminal exposure
Courts disregard contract wording entirely if the working arrangement points to employment. Managing directors face criminal charges for intentional misclassification, with no monetary threshold for the offence.
Fines to €225,000
The labour inspectorate can impose fines reaching €225,000 per infraction for serious cases, plus compulsory social-security back-payments covering up to four years.
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Tim leads Astute’s international market development, identifying high-value sectors and geographies and building the client foundations that allow the business to scale. First point of contact for operators and investors entering European energy.
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If you use contractors across European energy markets and want to understand your current exposure, Greg’s team can help you think through the structure before the risk bites.