This article specifically describes Dutch law
An increasing number of Ukrainians and other third-country nationals are coming to work in the Netherlands via another member state. In some cases these are self-employed workers (zzp'ers) with a nationality from outside the EU, the EEA or Switzerland (third-country nationals), who reside lawfully in that member state and are also entitled to carry out self-employed activities there.
The central question, then, is whether a client in the Netherlands can also lawfully have these self-employed workers carry out activities, and if so, under what conditions.
This information was compiled on 25 September 2025. Always consult the official sources (such as the Rijksoverheid (Dutch central government)) for the most up-to-date position.
This article sets out the legal framework, including:
the conditions for the free movement of services,
the potential risks, and
the applicable sanctions.
Legal framework
Third-country nationals, as well as Ukrainians, are not citizens of the European Union. They therefore cannot rely directly on the EU Treaty to establish themselves in another member state and work there. The fact that a third-country national holds a right of residence in the sending member state does not change this.
The main rule is that each receiving member state determines for itself the conditions under which third-country nationals are granted access to the labour market. In the Netherlands, the Wet arbeid vreemdelingen (Wav) (Dutch Employment of Foreign Nationals Act) applies for this purpose. This act makes no distinction between:
third-country nationals who live outside the EU, and
third-country nationals who already hold a residence permit in an EU member state.
For that reason, the starting point in the Netherlands is that a client may not simply engage a self-employed worker with a nationality from outside the EU/EEA/Switzerland.
Employment requires a work permit (TWV), which is issued by the UWV (Employee Insurance Agency).
If the self-employed worker's stay lasts longer than 90 days, the self-employed worker may additionally apply to the IND for a residence permit. With that permit, the client can lawfully employ him or her.
Exception to the rule
There is, however, an important exception (well known to workers from outside the EU/EEA/Switzerland who wish to work in the Netherlands via another member state), set out in Article 4.6 of the Besluit uitvoering Wet arbeid vreemdelingen (Decree implementing the Employment of Foreign Nationals Act).
Where a self-employed worker is established socially, economically and legally in an EU member state, and he or she temporarily carries out activities in the Netherlands as part of a defined assignment, then both the self-employed worker and the client may, subject to conditions, rely on the free movement of services. This makes it permissible to carry out activities in the Netherlands for the duration of the assignment.
Strict conditions do apply to this, which are laid down in part in the Wet arbeidsvoorwaarden gedetacheerde werknemers in de Europese Unie (WagwEU) (Dutch act on terms of employment of posted workers in the EU). The following are particularly relevant here:
Article 6 WagwEU – requirement of substantial activities in the sending member state, and
Article 7 WagwEU – definition of and rules concerning the posted worker.
Conditions for the free movement of services
The European Union has not laid down strict, uniform conditions for the application of the free movement of services. This is because every service and every situation is different.
The underlying idea is that the provision of services across borders should be possible, but that this must not result in arrangements that in reality amount to the movement of (cheap) labour.
For this reason, the regulations do not refer to hard criteria, but to a number of 'elements'. These elements must be assessed in conjunction with one another and may ultimately lead to the conclusion that there is, or is not, a free provision of services.
The European Court of Justice applies a number of crucial benchmarks when assessing whether there is a lawful free movement of services:
The worker or self-employed worker must be integrated into the labour market of the sending member state.
The move to the receiving member state must be temporary in nature. There must be no integration into the labour market of the receiving member state. Although there is no fixed maximum duration, a period of two years is often used as a guideline in practice.
The activities in the receiving member state must form part of a service or assignment that is clearly defined in advance. The purpose of the posting is therefore to carry out the service. Labour is merely an instrument for delivering that service. Where labour is an end in itself, that is insufficient to constitute a free provision of services.
Conditions relating to the self-employed worker
To be allowed, as a third-country-national self-employed worker, to temporarily provide services in the Netherlands on the basis of the free movement of services, the following conditions apply:
The self-employed worker must have registered and established their business in a member state of the European Economic Area (EEA) or in Switzerland.
The self-employed worker comes to the Netherlands to provide services on behalf of their business. These must be the same services as those they normally carry out in the EEA member state.
The third-country national must hold, in the EEA, a valid right of residence as a self-employed person, with a period of validity of more than three months.
The authorisation to work in the EEA member state must be valid for at least the duration of the activities in the Netherlands.
The self-employed worker must hold a passport and a residence permit as a self-employed person whose period of validity is at least equal to the duration of the activities in the Netherlands.
For a stay in the Netherlands of longer than 90 days, the self-employed worker must apply for a Dutch residence permit.
There must be indications that the self-employed worker will return to the EEA country, for example because they have retained a home there or left a family behind.
Conditions relating to the assignment
The assignment must be clearly defined in terms of time and substantive scope.
The self-employed worker uses their own resources and tools as much as possible when carrying out the activities.
The self-employed worker is responsible for the quality of the services provided.
All arrangements must be set out in contracts, preferably preceded by a quotation process, with clear invoicing to follow.
The assignment must match the expertise and background of the self-employed worker.
No prior assessment
The framework of conditions described above is intended as a guideline, but does not constitute an absolute list of hard criteria. In practice, this often makes it difficult for both service providers and their clients to determine fully reliably in advance whether a situation falls under the Detacheringsrichtlijn (Posting of Workers Directive).
An important cause of this uncertainty is that no prior authorisation or consent can be requested. The existing notification obligation is merely administrative in nature.
Potential risks/sanctions
Even where the conditions or elements set out above are met, the Nederlandse Arbeidsinspectie (Netherlands Labour Authority) may nonetheless conclude that the self-employed worker in fact qualifies as an employee within the meaning of the Wet arbeid vreemdelingen (Wav).
If the worker does not then hold a Dutch work permit (TWV), this can lead to a fine for the client and for all other parties in the chain.
The standard fine currently amounts to €6,000 per offence (that is, per worker, per party).
Depending on the degree of culpability and the seriousness of the offence, the fine may be reduced or increased, up to a maximum of €11,250.
In the event of a repeat of the same or a similar offence within five years, the fine may additionally be increased by 50%, 100% or even 200%.
Distinguishing the self-employed worker from the employee
Given the open standards surrounding valid provision of services, it is very important always to agree clear performance obligations and defined projects with a self-employed worker. Case law shows that judges are more inclined to regard a self-employed worker as an employee where one or more of the following circumstances arise:
The self-employed worker cannot determine the content of the activities at their own discretion and without consultation.
The self-employed worker has not committed to a specific, specified piece of work.
The self-employed worker cannot organise the activities independently.
The self-employed worker's activities are intensively monitored.
There is a best-efforts obligation rather than a performance obligation.
Conclusion
A self-employed worker with Ukrainian nationality (used as an example in this article) can, under special conditions, make use of the free movement of services, provided there is a defined project in the Netherlands that temporarily requires the engagement of the self-employed worker. In addition, the following preconditions apply:
In the EEA country, the self-employed worker must hold a valid residence permit as a self-employed person, valid for at least the full duration of the activities in the Netherlands.
If the stay in the Netherlands lasts longer than 90 days, a temporary residence permit must also be applied for in the Netherlands.