Outside Dutch labour law · Audit friendly

Wet DBA? Not applicable — you can safely hire me

I work from Malaysia, I am a Malaysian tax resident, and provide services as an international contractor.

I am not a Dutch ZZP’er operating from the Netherlands. I live and work from Malaysia, I am a tax resident in Malaysia, and I contract internationally. Because of this, the Dutch Wet DBA (Deregulering Beoordeling Arbeidsrelaties) does not apply to our working relationship.

This page explains why — in clear, factual terms — so your legal and finance teams can assess the situation confidently and document the absence of Wet DBA risk.

What Wet DBA is

The Wet DBA exists to prevent schijnzelfstandigheid (false self‑employment) within the Netherlands. It is designed for situations where:

  • A contractor lives and works in the Netherlands, and
  • The work is performed under Dutch jurisdiction, and
  • There is a realistic risk that the relationship resembles employment under Dutch law.

In short: Wet DBA regulates domestic Dutch working relationships.

Why Wet DBA does not apply to me

I live and work outside the Netherlands

I am permanently based in Malaysia and perform all work from Malaysia.

  • No physical presence in the Netherlands
  • No work performed on Dutch soil
  • No integration into your Dutch organisation

This alone places our collaboration outside the scope of Dutch labour law.

International contractor ≠ Dutch ZZP’er

Wet DBA applies to Dutch ZZP constructions. I do not operate as a Dutch ZZP’er.

Instead:

  • I provide services as an international contractor
  • The contractual relationship is governed by commercial contract law, not Dutch employment law
  • Comparable to hiring a specialist from the US, UK, or APAC region

This is a cross‑border B2B services agreement, not a domestic ZZP arrangement.

I am a Malaysian tax resident

I am a tax resident in Malaysia.

  • I do not pay Dutch income tax
  • I do not fall under Dutch social security
  • I am not insured under Dutch employee schemes

Dutch payroll, wage tax, and employer obligations are therefore not applicable.

No indicators of employment

Even if you would assess the relationship on substance (which already isn’t required), the classic employment indicators are absent:

  • ❌ No obligation to follow internal working hours
  • ❌ No hierarchical management or supervision
  • ❌ No exclusivity
  • ❌ No integration into your organisation
  • ❌ No entitlement to employee benefits
  • ❌ No hourly billing

I deliberately do not prefer hourly billing. Engagements are outcome-driven, focused on deliverables or access to expertise rather than time spent.

I operate fully independently, with my own tools, methods, and professional judgment.

What this means for you

By working with me:

  • ✅ No Wet DBA risk
  • ✅ No risk of schijnzelfstandigheid
  • ✅ No payroll or employer obligations
  • ✅ No requirement for model agreements under Wet DBA
  • ✅ No exposure to Dutch wage tax or social security

From a legal and financial perspective, this engagement qualifies as a cross‑border services relationship, not an employment relationship under Dutch law.

You can hire me just like any other international specialist.

How we typically work

To keep things clean and transparent — and to further avoid any characteristics associated with employment — I deliberately work with outcome‑based contracts rather than hourly labour.

Typical engagement models:

  • Fixed‑scope projects (clearly defined deliverables)
  • Development subscriptions (ongoing access to expertise, not time registration)
  • No hourly billing tied to working hours or attendance

Key characteristics from a compliance perspective:

  • Work is assessed on results, not time spent
  • No obligation to be available during specific hours
  • No structural dependency on my availability
  • No direction on how the work must be executed

This reinforces the classification as an independent service provider, not an employee‑like relationship.

Simple. Professional. Compliant.

FAQ — Legal & Finance

Does Wet DBA apply to contractors working outside the Netherlands?

No. Wet DBA is intended to regulate working relationships within the Netherlands. When work is performed abroad by a non‑resident contractor — and delivered under outcome‑based or subscription contracts — Dutch labour law, including Wet DBA, does not apply.

Could the Belastingdienst still assess this relationship?

The Belastingdienst assesses Dutch tax and labour relationships. As I am not a Dutch tax resident, do not perform work in the Netherlands, and do not fall under Dutch payroll or social security, this engagement falls outside their enforcement scope.

Do we need a Wet DBA model agreement?

No. Model agreements under Wet DBA are only relevant for domestic Dutch ZZP relationships. For an international contractor, a standard commercial services agreement is sufficient.

Is there any risk of reclassification as employment?

No. Reclassification risk arises when Dutch employment law applies and when the working relationship resembles paid employment.

In this case:

  • The work is performed outside the Netherlands
  • The contractor is not tax‑resident in the Netherlands
  • Engagements are fixed‑scope or subscription‑based, not hourly
  • There is no subordination, integration, or exclusivity

Therefore, Dutch employment reclassification is not applicable.

Are we responsible for wage tax or social security contributions?

No. I am not subject to Dutch wage tax or social security. All tax and social obligations are handled in the country of residence (Malaysia).

How should this be documented internally?

Most organisations document this as:

  • An international services agreement
  • Supplier onboarding as a non‑EU contractor
  • No entry in Dutch payroll or HR systems

This is typically sufficient for audit and compliance purposes.

Can you provide supporting documentation?

Yes, where required I can provide:

  • Proof of foreign residency
  • Proof of tax residency (Malaysia)
  • Contractual confirmation of independent contractor status

Wet DBA regulates Dutch freelancers working in the Netherlands.

This engagement concerns an international contractor working from Malaysia.

Wet DBA does not apply.

Remy van Duijkeren
AutomateValue