What changes for your software

A low hourly rate for a freelancer can lead to an employment contract

From 31 December 2026 there is a legal presumption of employment for an hourly rate below €38. If a freelancer invokes it, the client has to prove that there is no employment contract. The limit rises with the statutory minimum wage.

Who it affects: Clients who hire freelancers, and freelancers with an hourly rate below €38.

Employers must tackle pay differences between men and women

From the European pay transparency directive: be open about salaries, no longer ask applicants about their previous salary and have clear pay rules. Employers with more than 100 employees also report periodically on pay differences. The start date is an expectation; the House of Representatives and the Senate still have to decide.

Who it affects: Employers. The reporting obligation applies from more than 100 employees.

Remaining right to wage cost benefit passes to a new employer

If an employee with a target group statement (doelgroepverklaring) was entitled to wage cost benefit (loonkostenvoordeel, LKV) at a previous employer, the remaining right can pass to the new employer. The employee applies for a new target group statement for this.

Who it affects: Employers who hire employees with a target group statement or take over a business.

Self-employed deduction drops to €900

The self-employed deduction (zelfstandigenaftrek) goes from €1,200 in 2026 to €900 in 2027. That is the last step of the phase-out. The conditions stay the same, such as the hours criterion of 1,225 hours per year.

Who it affects: Entrepreneurs who pay income tax and are entitled to the self-employed deduction.

Staff discount no longer tax-free by default

At the moment you may give staff a discount of up to 20%, up to €500 per year, without payroll tax. The government proposes that this exemption ends on 1 January 2027. You can then still give the discount tax-free through the free allowance of the work-related costs scheme (werkkostenregeling).

Who it affects: Employers who give staff a discount on products from their own business.

Start-up deduction drops to €10 and disappears in 2028

The government proposes to lower the start-up deduction (startersaftrek) from €2,123 to €10 on 1 January 2027 and to abolish it on 1 January 2028. This also applies to entrepreneurs who have already started. The House of Representatives and the Senate still have to decide.

Who it affects: Starting entrepreneurs who use or want to use the start-up deduction.

Youth minimum wage goes up

From 1 January 2027 young people aged 16 to 20 get a higher share of the minimum wage: age 20 87.5%, age 19 75%, age 18 62.5%, age 17 50% and age 16 40%. The youth wage for bbl students (work-based vocational training) is brought into line.

Who it affects: Employers with employees aged 16 to 20.

iDEAL becomes Wero

Since the end of January 2026 the brand name iDEAL is changing step by step into iDEAL | Wero. By the end of 2027 at the latest, every business that accepts iDEAL has moved to Wero. Your payment provider takes care of the technical changes.

Not a law, but a decision by iDEAL. The transition has been under way since the end of January 2026; iDEAL is still discussing the last milestones with the supervisor.

Who it affects: Businesses that receive online payments with iDEAL, such as online shops and payment links on invoices.

Reporting payroll data through IKV becomes easier

The government wants directly consecutive contracts with the same employee to fall under one income relationship (inkomstenverhouding, IKV). You then no longer create a separate IKV in the payroll tax return for every new contract. The proposal may still change.

Who it affects: Employers with consecutive contracts, payroll professionals and makers of payroll software.

Digital reporting based on e-invoices when trading with other EU countries (ViDA)

From 1 July 2030 you must use e-invoices for transactions with businesses in other EU countries and report the data digitally. This follows from the EU package ViDA (VAT in the Digital Age).

The EU directive (EU) 2025/516 has been adopted; the Netherlands still has to put the rules into its own law.

Who it affects: Businesses that do business with companies in other EU countries.

E-invoice mandatory between businesses in the Netherlands

The government wants to make e-invoicing mandatory from 1 July 2030 for transactions between businesses, also within the Netherlands. A PDF is not an e-invoice. The government wants to exempt businesses in the small businesses scheme (KOR).

Cabinet decision of 11 September 2026. The bill still has to go to the House of Representatives.

Who it affects: Businesses that send invoices to or receive them from other businesses, except (according to the plan) businesses in the KOR.

Digital reporting of domestic transactions

The government wants businesses to also report the data of their domestic transactions digitally to the Dutch Tax Administration from 1 July 2031. The government wants to exempt businesses in the KOR.

Cabinet decision of 11 September 2026. The bill still has to go to the House of Representatives.

Who it affects: Businesses that send invoices to other businesses in the Netherlands, except (according to the plan) businesses in the KOR.