3 April 2024

The era of intrusive tracking cookies is over…

Stelt u zich eens voor: u werkt al jaren met dezelfde zelfstandige. Hij stuurt facturen, factureert btw en heeft een eigen kvk-nummer. Toch krijgt u in 2026 ineens vragen van de Belastingdienst over de aard van uw samenwerking. Hoe heeft het zo ver kunnen komen?

Since 1 January 2024, Google has already started phasing out third-party cookies in its Chrome browser. Browsers such as Microsoft Edge, Safari and Firefox were already ahead of Google, but the most widely used browser, Google Chrome, still lagged behind. This initiative by Google will have a significant impact on the advertising market, as it changes the way online advertisements are targeted and measured. In our view, it is a good thing that these intrusive (tracking) cookies are finally being phased out, since they conflict with the General Data Protection Regulation (‘GDPR’).

After all, the GDPR requires that internet users give informed consent for the use of their personal data, such as an IP address. Generally speaking, it can be said that the average internet user has no idea what they are consenting to and what the risks of that are.

What are third-party cookies exactly?
When a website visitor consents to third-party cookies, online tracking begins immediately. The visitor’s entire browsing behavior on the browser is tracked at the level of their own IP address. Based on this, relevant advertisements can be shown every time that person returns to the browser and lands on the websites of that “third party.”

Although third-party cookies are disappearing from Google Chrome, commercial website owners can still continue to advertise to visitors in a targeted way based on their browsing behavior, but only after explicit consent. This happens via the cookie banner, where consent is then requested by means of a first-party cookie. However, visitors may no longer be asked for consent on behalf of third parties that also want to use the collected data. The cooperation between commercial website owners and advertising platforms that collect personal data and resell it to other website owners therefore comes to an end.

Privacy Sandbox
With the phasing out of these (third-party) advertising cookies, Google will introduce an alternative system called the ‘Privacy Sandbox’. This is intended to better protect visitors’ privacy through anonymous processing of browsing behavior. Visitors are then grouped based on their interests. Advertisers then gain access to that group if their product falls within those interests.

Conclusion
The abolition of third-party advertising cookies by Google and the introduction of the Privacy Sandbox promise a change in the way online advertisements are pushed (without explicit consent). This development places emphasis on privacy protection for website visitors. In our view, this is a step in the right direction for online privacy!

Would you like to know more about regulations regarding cookies, direct marketing and webshop consumer protection, including privacy compliance? Then contact the lawyers at The Legal Company via info@thelegalcompany.nl or 020 345 0152.

Nothing is as changeable as legislation and regulation. Please note that our blogs may no longer align with current legislation and regulations and may therefore be outdated. If you have questions or a problem relating to this blog, or if you require legal assistance, please contact us.

De afgelopen jaren stonden in het teken van de Wet VBAR, het wetsvoorstel dat een einde moest maken aan onduidelijkheid over de zzp’er. Het kabinet heeft delen van dat voorstel inmiddels geschrapt. Op het eerste gezicht is dat goed nieuws: minder regels, minder administratieve last. Maar in de praktijk blijven dezelfde toetsen overeind.

“De inhoud van de samenwerking is leidend, niet wat er op papier staat.”

De Belastingdienst handhaaft sinds 1 januari 2025 weer actief op schijnzelfstandigheid. En recente uitspraken van de Hoge Raad bevestigen dat rechters strikt toetsen of er sprake is van ondergeschiktheid en gezagsverhouding.

Voor uw praktijk betekent dit drie dingen. Een: leg de samenwerking duidelijk vast, met aandacht voor de inhoud. Twee: voorkom dat een zzp’er feitelijk werkt als werknemer. Drie: wees voorbereid op een controle, en weet hoe u de relatie kunt herzien als dat moet.

Heeft u vragen over uw concrete situatie? Wij sparren dagelijks met opdrachtgevers over hun zzp-relaties. Vraag een offerte op of bekijk onze Legal Safe abonnementen.

Hella Vercammen LL.M.
Bente Brouwer LL.M.
Niels Terlouw LL.M.
Puck de Jong LL.M.

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