A Verklaring arbeidsrelatie or ‘VAR’ is a declaration of independent contractor status that defines the status of a freelance worker (see ZZP) in the Netherlands. VARs are obtainable on application from the Dutch Tax & Customs Administration and come in four types depending on the relationship with the client: Income from employment (VAR-loon), Results from other activities (VARrow), Profits from business activities (VAR-wuo) and Income from activities at the company’s risk and expense (VAR-dga). The VAR declaration provides the probable self-employed freelancer and the principal/ company with clarity regarding the withholding and payment of taxes and employers’ contributions. However, the VAR has no value if the principal/company should be reasonably aware that the Freelancer is, in fact, employed by them. Even if the VAR declaration states that the individual is not an employee, but the Company has reasons to doubt this declaration, then the Company is held liable to deduct appropriate taxes and social charges.