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?
Since 6 September 2024 the Belastingdienst no longer assesses new model agreements. Agreements already approved on that date remain valid through 31 December 2029. SmartWerk's built-in contract template is not a Belastingdienst-approved model agreement.
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.
A model agreement is not a free pass
Even with an approved model, the Tax Authority looks at how you work in practice. If you effectively work like an employee, with fixed hours and instructions from the client, the paper won't help. Make sure contract and reality match.
What you actually adjust in the model
Fill in rate, assignment description, term and payment period, and change only where the model allows it. If you alter the core of a model, the certainty it offers lapses. In doubt? Have a lawyer read it.
Beyond the contract: showing you are really an entrepreneur
Work for several clients, decide for yourself how you carry out the work, invoice per assignment, use your own equipment and take entrepreneurial risk. Keep quotes, invoices and correspondence as evidence.
Frequently asked questions
Is a model agreement mandatory?
No, it isn't a legal obligation. It can give you and the client more certainty when the employment relationship is assessed.
What if my work doesn't fit the model?
Then the model doesn't offer that certainty. Get advice on a suitable agreement and how to set up the collaboration.
Can I draft my own contract?
Yes, but without an approved model you bear more of the risk yourself. A carefully drafted contract that matches practice is then even more important.
How long should I keep the contract?
As a rule at least seven years, together with invoices and correspondence about the assignment.
Create your model agreement online
Fill in a freelance agreement in SmartWerk and let your client sign. This template is not a Belastingdienst-approved model agreement.
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