Wet DBA and VBAR Explained: Dutch Contractor Compliance Guide for 2026
Wet DBA and VBAR: The Dutch Contractor Compliance Handbook Why This Matters Right Now On 1 January 2025, the Dutch Tax Authority (Belastingdienst) ended its long-standing enforcement moratorium on the Wet DBA. From that date, companies that misclassify workers as self-employed contractors when they are, in practice, employees, can face retroactive payroll tax assessments, social security contributions, and fines. In 2026, enforcement has intensified further. The Belastingdiens...


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