SmartWerk
Legislation26 June 2026 • 6 min read

Model agreement for freelancers: what is it and when should you use it?

An approved model agreement helps limit sham self-employment risk during Belastingdienst audits.

A model agreement gives clients and freelancers clarity during Belastingdienst reviews. Here is what it is, where to find approved templates and where it is not enough on its own.

What is a model agreement?

A model agreement (modelovereenkomst) is a standard freelance contract pre-assessed by the Belastingdienst. If your work falls within its scope, there is a presumption of genuine self-employment.

DBA and the Wet DBA

Since enforcement under the Wet DBA, sham self-employment checks are stricter. Without a suitable model agreement, the client faces a higher risk of payroll tax assessments.

Where do you find models?

The Belastingdienst website lists approved model agreements by industry and role. Search by SBI code or job title.

How do you use it?

1) Choose a suitable model. 2) Fill in rate, scope and duration. 3) Sign digitally. 4) Keep the contract for at least 7 years.

Important: not a guarantee

A model agreement is not a free pass. Your actual working practice must also show independence: your own equipment, multiple clients and no relationship of authority.

Create your model agreement online

Pick an approved template, fill it in and have your client sign digitally.

Start free →