DBA Law in the Netherlands vs. Turkey: Why Many Freelancers Are Moving Their Business

Introduction

The Dutch DBA Law (Wet DBA) has been a hot topic among freelancers (ZZP’ers) since its enforcement. What was intended to prevent “disguised employment” has created significant uncertainty in the Dutch freelance market. Many independent professionals, particularly in IT, healthcare, and creative industries, are struggling to secure contracts because clients fear tax risks and audits.

As a result, an increasing number of freelancers are exploring international options. One of the most attractive alternatives is setting up a sole proprietorship in Turkey, where taxes and compliance burdens are far lower compared to the Netherlands.

This article explains:

• How the DBA law affects freelancers in the Netherlands

• Why Turkey has become a hotspot for digital nomads and remote workers

• The real tax burden for freelancers in Turkey (under 8% of gross income)

• How you can legally move your business without losing clients

The DBA Law in the Netherlands: Uncertainty for Freelancers

• Introduced to fight pseudo-self-employment

• Creates client hesitation: many companies avoid working with freelancers, preferring more expensive staffing agencies

• Heavy focus on control and dependency tests (own equipment, multiple clients, freedom in working hours, etc.)

• Current reality: less work opportunities for freelancers, more paperwork, more legal risks

For many freelancers, the DBA has turned into a career bottleneck.

Why Turkey Is Attracting Freelancers and Remote Workers

Turkey has quietly become one of the most tax-efficient hubs for independent professionals.

Key reasons:

• Low Tax Burden: Freelancers operating through a sole proprietorship pay on average less than 8% of gross income (including income tax, social security, and accountant fees).

• Double Tax Treaties: Turkey has agreements with the Netherlands and most EU countries, preventing double taxation.

• Simple Setup: A sole proprietorship can be established in a matter of days with minimal bureaucracy.

• Cost of Living Advantage: Compared to Western Europe, Turkey offers significantly lower living costs without compromising on quality of life.

• International Banking Access: Freelancers can open foreign-currency accounts and easily invoice international clients in EUR or USD.

Tax Example: Netherlands vs. Turkey

Figures are illustrative and vary depending on deductions and individual circumstances.

Who Benefits the Most from Turkey’s System?

• IT consultants, developers, and designers working remotely for European or U.S. clients

• Healthcare and engineering freelancers who want legal certainty without DBA risks

• Digital nomads looking for a tax-efficient base within easy reach of Europe

• Content creators and marketers invoicing international platforms (Upwork, Deel, Fiverr, etc.)

How to Relocate Your Freelance Business to Turkey

1. Register a Sole Proprietorship (Şahıs Şirketi) – quick and cost-efficient structure.

2. Obtain a Tax Number and Bank Account – allows you to invoice in EUR/USD.

3. Leverage Double Tax Treaties – avoid paying tax twice on the same income.

4. Comply with Local Rules – work with a certified public accountant (CPA) for filings.

Conclusion: A Strategic Alternative to the DBA Headache

The Dutch DBA law is making freelancing harder, not easier. Instead of waiting for policy changes, many professionals are taking control of their future by relocating their business to Turkey. With a tax burden under 8%, straightforward compliance, and access to international markets, Turkey has become one of the most business-friendly countries for freelancers.

Reach us

If you’re a freelancer struggling with the DBA uncertainty and want to explore your options in Turkey, get in touch with us today. As licensed CPAs based in Turkey, we have already helped many Dutch and European freelancers set up their businesses here—legally, quickly, and cost-effectively.

👉 Contact us now to secure your freedom and lower your tax burden.

info@ozmconsultancy.com