Does a one-person BV fall under the Wtta licensing requirement?

From 1 January 2027, companies that supply workers need a licence from the Dutch Labour Supply Authority (Nederlandse Autoriteit Uitleenmarkt, NAU) under the Act on the Admission of Labour Supply (Wtta). A question many clients are asking: does a professional working through his own private limited company – a so-called one-person BV – also need such a licence?

The NAU: “probably yes”

The NAU takes the view that a director-shareholder working through his own BV is probably subject to the licensing requirement. In ZiPconomy (12 October), Joost van Ladesteijn sets out his reservations.

Legal form is not decisive

Whether a one-person BV is a labour supplier depends on whether all requirements for the supply of labour are met, in particular that the worker performs the work under the supervision and direction of the client. The legal form says nothing about that. A BV that performs an assignment independently, without the director-shareholder working under the client’s supervision and direction, does not supply labour.

Why this matters

Enforcement of the licensing requirement starts in 2028. From then on, fines may be imposed not only on suppliers without a licence but also on hirers who work with them. An overly broad interpretation by the NAU may therefore lead to unnecessary licence applications and to excessive caution among clients. Joost calls on the NAU to amend its guidance before enforcement starts.

Practical tips

• For each engagement, map out who actually supervises and directs the work.

• Record the arrangements on how the assignment is performed and make sure practice matches them.

• Monitor the NAU’s final position in the run-up to 2028.

Read the column (in Dutch): ZiPconomy.

This blog provides general information and is not legal advice. For advice on a specific situation, please contact us.