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Declaration of Independent Contractor Status (VAR)

Declaration of Independent Contractor Status (VAR)

Are you working in the Netherlands as a self-employed professional (zzp’er) or as a freelancer? If
so, your client will need to know whether the Dutch Tax and Customs Administration considers
you an entrepreneur or a payroll employee. You may therefore be asked for a Declaration of
Independent Contractor Status (Verklaring Arbeidsrelatie, VAR).

Types of VAR

There are 4 types of VAR:

  • Declaration of Independent Contractor Status – Income from employment ( VAR-loon)
  • Declaration of Independent Contractor Status – Results from other activities ( VARresultaat
    uit overige werkzaamheden- ROW)
  • Declaration of Independent Contractor Status – Profits from business activities ( VAR- winst
    uit onderneming – WUO)
  • Declaration of Independent Contractor Status – Income from activities at the company’s
    risk and expense (VAR-dga)

Your personal situation determines which VAR you will receive. With the VAR-wuo and the VARdga
you offer a guarantee to your client that the Dutch Tax and Customs Administration
considers you an entrepreneur. With the VAR-loon and the VAR-row your client will have to
determine whether you can be considered an entrepreneur.

Period of validity of the VAR

The VAR is valid for a maximum period of one calendar year. For the new calendar year you can
request a new VAR as from 1 September.

When will you automatically receive a VAR?

You will automatically receive a VAR if:

  • you have requested a VAR during the past 3 years
  • you have requested a VAR always for the same type of work
  • you have performed work under comparable circumstances
  • you have always received the same VAR
  • the Dutch Tax and Customs Administration has not revised the VAR in the interim.

(Source: Answers for Business)

If you would like to have some assistance with your VAR application please contact expatsHaarlem Work Services

Hanna Sohier

Hanna Sohier

Work Manager at expatsHaarlem.nl
Hanna was born and raised in the Netherlands. During her studies she lived in the UK for one year. She has been living in Haarlem for over three years and has fallen in love with the city. She enjoys guiding expats in getting used to life in the Netherlands.
Hanna Sohier