In the Netherlands, the number of self-employed people without employees (freelancers) is growing steadily. In 2023, more than 1.2 million freelancers were active. That is about 13% of our population. Freelancers say they love the flexibility and independence of the freelance life.
In our sector, freelancers mainly provide specialist knowledge and serve as extra hands during the busy season. Around 440,000 freelancers are active in business services, including the audit sector. These days, you also see more and more accountants starting out as freelancers.
Benefits of freelancers for businesses
Flexibility
Freelancers can be deployed quickly for specific projects or during busy periods. This helps businesses respond flexibly to demand without the obligations of permanent contracts.
Specialization
Freelancers often bring in-depth knowledge and experience in specific niches, which is valuable for complex assignments.
A fresh perspective
You bring in someone with extensive knowledge and experience in technical expertise and company culture. This provides a fresh and broader perspective on the approach and execution of the work.
With the growing demand for specialized and flexible working arrangements, the trend of hiring freelancers in the audit sector seems to be increasing further. The sector benefits from the flexibility and expertise that freelancers offer, while freelancers can schedule their own work.
Do you want to start as a freelancer yourself or are you looking for an alternative to freelancing? Auditworks can help you.
Pros and cons of freelancing
Freelancing involves risk. Accountancy firms have a flexible pool of workers, but at the same time this is a risk for freelancers. You have to take into account that assignments will not be lying around when things are quieter or when the economy is slower. But that is precisely what many freelancers love about their way of working: taking risks and being able to get a lot of work done in good times.
Freelance accountants do not always have the luxury of choosing assignments at will, which can lead to less challenging tasks. On the other hand, it also offers opportunities to choose broader or more specialized assignments, such as an interim role as financial controller or a niche within a particular sector. This flexibility allows freelancers to steer their own professional development and gain broader experience.
Entrepreneurship also gives freelancers the opportunity to gain valuable experience for their own business. For example, when an accountant has to arrange their own tax returns and set up administration from scratch, this expands their practical knowledge and skills. This hands-on experience contributes to a deeper understanding of processes and makes them better advisors.
But: the DBA Act is throwing a spanner in the works
Looking at the applications in Q3 and Q4 of 2024, we notice that the number of assignments is declining. This is due to clients' uncertainty about hiring because of the enforcement of the DBA Act at the beginning of 2025. We are on top of this with our liveblog. Hiring freelancers in 2025 is still possible, but remain critical of the contracts and the way the freelancer's work is carried out.
The future of freelance accountants
Freelance accountants are a permanent fixture in our sector. The traditional image of the accountant is evolving, and the number of freelance accountants continues to grow. Accountancy firms and training providers must adapt to this development and find ways to effectively integrate freelancers into their work environment.
