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