We are happy to provide you with new (international) insights in the areas of finance, business operations, strategy, governance, risk, compliance and more.

Entrepreneurship counts fully
In 2024, the Dutch Supreme Court clarified that entrepreneurship weighs just as heavily as other criteria when assessing whether someone is an employee or a self-employed worker. The Court of Appeal has now applied that principle in practice.
The six drivers in this procedure have been classified as self-employed by the Court. This overturns the earlier District Court ruling, which still found these drivers to be employees.
Why, according to the Court, these six drivers were entrepreneurs
The Court applied the Deliveroo criteria and emphasised that no single factor has priority. For these drivers, the following elements together formed a convincing picture of entrepreneurship:
- Significant investments, including costs for their own vehicle
- Complete freedom in working hours and availability
- Freedom to strategically accept rides
- Bearing liability and incapacity‑for‑work risks
According to the Court, these drivers therefore resemble independent entrepreneurs more than employees.
The Court also emphasised that this ruling does not automatically apply to all Uber drivers. The Supreme Court previously made clear that two people performing the same work may still be classified differently. A group can only be assessed collectively if its circumstances sufficiently overlap. The Court follows this approach: these six drivers qualify as self-employed, but for others, the outcome may differ.
Relevance for practice
This ruling once again shows that determining the correct employment relationship is never a standard exercise. Entrepreneurship can play an important role, but always in conjunction with all other relevant circumstances. The judgment also illustrates that, under the right conditions, it remains entirely possible to engage self-employed workers.
Determining the correct employment relationship, therefore, remains bespoke work and requires a careful assessment of the individual worker’s concrete situation.
Would you like to read the full ruling? Click here.
Want to ensure you remain fully compliant when working with self-employed workers?
Our specialists are happy to support you with clear, practical solutions and tailored advice. Would you like to discuss these insights further? Get in touch with us.