Freelance/self-employed carers or nurses in the Netherlands who want to provide their clients with care, have several options:
- They can offer their services through a care provider. This is an approved institution, such as a homecare organisation, care institution or intermediary agency.
- They can conclude an agreement with a care administration office. The personal care, nursing or assistance they offer their clients at home will then be insured.
- They provide care directly to an individual client, who has been granted a so-called Personal Care Budget (persoonsgebonden budget, pgb).
You can use a model agreement to increase your chances of being considered an entrepreneur by the Dutch Tax and Customs Administration. Model agreements are drawn up by healthcare sector organisations and are subject to approval by both the Dutch Tax and Customs Administration and the Ministry of Health, Welfare and Sport. An approved model agreement (in Dutch) for freelancers/self-employed professionals who provide home care commissioned by care institutions, is available. Please note model agreements are not mandatory and the Employment Relations Deregulation Act (DBA) is expected to be replaced in 2021.