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Foreign self-employed professionals who want to do assignments in the Netherlands and businesses in the Netherlands that want to subcontract work to a foreign self-employed professional, must comply with the Act on the Employment of Aliens (Wet arbeid vreemdelingen, Wav). This Act contains various rules with regard to foreign self-employed professionals working in the Netherlands.
Self-employed professionals EEA and Switzerland
Self-employed professionals from within the European Economic Area (EEA) and Switzerland do not require a work permit (tewerkstellingsvergunning, TWV) to be allowed to work in the Netherlands. They do, however, have to demonstrate they are truly self-employed. Self-employed means for instance you are in control over certain aspects of the services you provide. This can be verified by the Social Affairs and Employment Inspectorate (Inspectie SZW).
Self-employed professionals from outside EEA or Switzerland
Self-employed professionals from outside an EEA member country or Switzerland require a work permit to be allowed to work in the Netherlands. Their contractor must apply for this work permit for them at the Employee Insurance Agency (Uitvoeringsinstituut Werknemersverzekeringen, UWV). However, self-employed professionals in possession of a residence permit allowing residence for a self-employed professional or a residence permit including the endorsement 'Work is freely permitted' (Arbeid is vrij toegestaan) are exempt.