The regulations in The Netherlands in this regard have recently (May 20160) been updated to prevent fake freelance/independent status.

There are a bunch of guidelines, but the main factors generally boil down to these questions: Is the employee working for a single employer? How much independence do they have? (e.g. holidays, working hours, etc.) Were the contract details mandated by the employer? etc.

Sources (in Dutch): - https://www.ondernemenmetpersoneel.nl/orienteren/dienstverba... - https://noestadvocatuur.nl/zzper-werknemer/