Freelance / Self-Employed Services Agreement (ZZP Modelovereenkomst)

AGREEMENT OF ASSIGNMENT (OVEREENKOMST VAN OPDRACHT) ZZP / self-employed contractor — article 7:400 Burgerlijk Wetboek "BW", drafted with regard to the Wet DBA (Wet deregulering beoordeling arbeidsrelaties)

Between: Client (company) name​ (KvK Client KvK number​), the "Client", and: Contractor (ZZP'er) name​ (KvK Contractor KvK number​), the "Contractor", an independent self-employed professional (ZZP'er) acting in the exercise of their own business.

1. NO EMPLOYMENT RELATIONSHIP INTENDED 1.1. The parties expressly intend to enter into an agreement of assignment, NOT an employment contract. Neither party intends to create a relationship of authority (gezag), and the Contractor is not embedded in the Client's organisation in the manner of an employee.

2. ASSIGNMENT 2.1. Assignment / deliverable​ 2.2. Term: from Start date to End date (or until the assignment is completed).

3. INDEPENDENCE INDICATORS 3.1. Right of substitution: Right of substitutionContractor may freely arrange for a substitute to perform the workNo substitution right (weakens the independence position — justify separately). 3.2. Tools, materials and business risk: Tools, materials, and business riskContractor uses own tools/equipment and bears own business risk (invoices, insurance, multiple clients)Client provides tools/equipment (weakens the independence position — justify separately). 3.3. The Contractor determines their own working method and hours, subject only to reasonable coordination necessary for the assignment, and is free to perform work for other clients.

4. FEE AND INVOICING 4.1. Rate: Rate​, on the basis of: Rate basisPer hourPer dayPer project (fixed fee). 4.2. Invoicing terms​ 4.3. Payment term: Payment term (days)​ days from the invoice date.

5. DBA ENFORCEMENT — PRACTICE OVER PAPER 5.1. ⚠️ Since 1 January 2025, the Belastingdienst actively enforces against schijnzelfstandigheid (disguised employment). The Belastingdienst no longer approves new modelovereenkomsten; previously approved model agreements remain valid at most until the end of 2029, but what ultimately matters is the ACTUAL working relationship, assessed against criteria such as authority (gezag), embeddedness in the organisation (inbedding), the right of substitution, and entrepreneurial risk (the "Deliveroo criteria"). Signing this agreement does not by itself guarantee that the relationship will be treated as self-employment. In 2026, enforcement consists primarily of visits and warnings; back-assessments follow financial reviews. 5.2. The Client and Contractor must ensure that day-to-day practice matches sections 1 and 3 of this agreement.

6. LIABILITY FOR REQUALIFICATION 6.1. If the relationship is nonetheless requalified as employment, the parties will cooperate in good faith to settle any resulting payroll tax and social security consequences as required by law.

SIGNATURES Client ______________ / on behalf of Client (company) name​ / Contractor ______________ / Contractor (ZZP'er) name​ /