Intermediation or Brokerage — the difference defines your risk

Many organisations don’t give it much thought, but the distinction between an intermediary agency and a broker is critical. Especially now that, starting January 1, 2025, the Dutch Tax Authority will resume enforcement around false self-employment.

Two types of interim agencies

On the surface, interim agencies may offer similar services. Behind the scenes, it works very differently:

With intermediation, the agency is both your contractual partner and the legal client of the freelancer. That means they take on the tax and employment law risks. As the hiring organisation, you're off the hook.

With brokerage, you contract directly with the freelancer. That also means you carry the full risk if there’s a case of false self-employment. The agency is formally not involved — not even if there are retroactive tax claims or employment disputes.

Why this matters now

With the tax authority stepping up enforcement, the risks are back on your plate — unless you're working with a proper intermediary agency. Corrections, social security contributions, and even legal claims can quickly add up.

Avoid unpleasant surprises

Want to know how your organisation is currently set up and whether you’re at risk? Sign up for our webinar on false self-employment, taking place on 6 May. We’ll get you up to speed in under an hour — clear, practical, and no legal fluff.

Want to register or talk it through first? Contact Mirte Janssens.