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
- Declaration of Independent Contractor Status (VAR) - January 3, 2015
- 30% ruling - January 3, 2015