Work permit for self-employed workers
If you run a business in the Netherlands and intend to outsource work to a self-employed worker abroad, or if you work as a self-employed worker in a country outside the Netherlands and intend to complete a temporary assignment in the Netherlands, then you must comply with the Act on the Employment of Aliens (Wet arbeid vreemdelingen, Wav). This Act contains various rules governing self-employed workers both in the EEA/Switzerland and in other countries.
Self-employed workers from an EEA member country/Switzerland
Self-employed workers without employees (known in Dutch as zzp'ers) from an EEA member country/Switzerland do not require a work permit to be allowed to work in the Netherlands. They do, however, have to demonstrate that they are self-employed, i.e. work is performed under their own responsibility and in the absence of a relationship of authority with someone else. This can be verified by the SZW Inspectorate (Inspectie SZW).
Self-employed workers from countries outside of the EEA/Switzerland
In principle, self-employed workers who are not from an EEA member country/Switzerland require a work permit to be allowed to work in the Netherlands. The customer must apply for a work permit for them from the Public Employment Service (UWV WERKbedrijf). Self-employed workers in possession of a residence permit allowing residence for a self employed worker or a residence permit including the endorsement 'work is freely permitted' (arbeid is vrij toegestaan) are exempt. For further information, contact the Immigration and Naturalisation Service (Immigratie- en Naturalisatie Dienst, IND).
Working as a salaried employee
Different rules apply to foreign salaried employees working in the Netherlands.