Hiring External Specialists in Dutch Life Sciences (2026)

Since January 2025 the Belastingdienst has been enforcing the Wet DBA again, and it judges how work is actually organised, not what the contract says. This guide shows how to design external engagements in GMP environments that hold up: when work should be external at all, which engagement model fits, how the nine Deliveroo criteria play out on a regulated site, and what acceptable control looks like. Updated for the 2026 enforcement regime, the €38 hourly-rate presumption and the Wtta.

• The W / Z / OP lens, a scoring matrix and two worked examples
• The nine Deliveroo criteria translated to a GMP environment
• Five engagement models compared, including payroll and the Wtta from 2027
• Role-by-role guidance from QA remediation and QP cover to interim CXO mandates
• A scenario worksheet to complete before you interview