Freelance income during studies: does it disqualify you?

A lot of students pick up freelance work, register with the KvK, and invoice a client or two. Then, years later, when they apply for the 30% ruling, they worry that old activity makes them look like they were already working in the Netherlands.

Why it raises a flag

The 30% ruling (becoming 27% from 2027) is for people recruited from abroad. A KvK registration and freelance income can look, at first glance, like you were already part of the Dutch labour market. That is the concern the Belastingdienst is testing.

The honest reframe

The answer is not to hide it. Old freelance activity is easy for the Belastingdienst to find, and a gap in your story costs you more than the activity ever would. The stronger move is to acknowledge it and place it in context:

• It was study-related, carried out while you held a student permit
• The work was for a foreign client, not the Dutch labour market
• It was limited and incidental, not your main income
• The KvK registration was administrative, a legal way to invoice for foreign work rather than a real business based here
• The taxes were paid, which only strengthens your credibility

Put together, that turns a worrying line item into a clean, explained part of your history.