Opitax: Free Tax Filing Venture: A Business Plan for the Dutch Freelancer Market

Abstract

The Netherlands has 1.79 million self-employed freelancers in 2026 (KVK, 2026a). Their compliance burden has risen sharply since the Dutch tax authority resumed enforcement of the false self employment law in January 2025, and a wealth and investment tax reform takes effect in January 2028. This thesis investigates the Dutch freelancer tax tooling market through four research questions on segment structure, regulatory framework, competitive landscape, and unmet user needs. The research draws on official Dutch statistics, EU regulatory texts, peer-reviewed academic literature, named consultancy analyses, and public competitor data, with the competitor and pricing data captured in April 2026. The findings underpin the business plan for Opitax, a free tax filing service for Dutch freelancers that would earn through marketplace affiliate commissions and a success fee on identified deductions. The thesis addresses SDG 8 and SDG 10.