The Digital Services Act (DSA): does your digital service also fall under it?

ICT Law, Privacy Law

2 April 2025

The Digital Services Act (DSA): does your digital service also fall under it?

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?

About a year ago, on 17 February 2024, the Digital Services Act (DSA) officially came into force in the Netherlands. Before that time, this regulation’s application was limited to large providers of digital services, such as Google.

In the Netherlands, the Digital Services Act Implementation Act has since been adopted, and the Netherlands Authority for Consumers and Markets (ACM) will officially supervise compliance with these rules from 4 February 2025. But what does this mean in concrete terms for businesses and users?

What is the Digital Services Act (DSA)?

The DSA is a European regulation (2022/2065) aimed at regulating digital platforms and online services. Think, for example, of digital service providers that transmit, store or publish user-generated content (UGC). This covers a wide range of online services, including:

Social networks
Search engines
Online marketplaces
Cloud providers
Web hosting services
Online travel and accommodation platforms
Internet providers
Video platforms

The DSA is based on the principle that conduct that is unlawful or a criminal offence offline must also be treated online according to the same standards and rules. This means, for example, that digital platforms are given more responsibility for tackling illegal content and online deception.

The four main objectives of the DSA in the Netherlands are:

Tackling illegal content;
Protecting minors;
Ensuring users can lodge objections;
Reliable B2C marketplaces.

Important obligations for digital service providers

The DSA contains various obligations and rules for digital service providers, including:

1. Liability of intermediary services
Intermediary services, such as hosting providers and online platforms, are in principle not liable for content posted by users. However, as soon as a platform becomes aware of illegal content and fails to act, it can be held liable.
2. Notice-and-action procedures
Online platforms and providers of an online intermediary service must have clear procedures and channels both for local authorities of EU member states and for users who want to report and have illegal content removed. Users must be able to easily report wrongdoing, and platforms must be transparent about how they handle these reports.
3. Content moderation and transparency
Platforms are required to be transparent about their content moderation policy. This means they must act predictably with regard to, for example, restricting or removing accounts and content. Users must be given insight into how decisions are made and how they can object.
4. Regulation of online advertising
The DSA imposes stricter requirements on online advertising, profiling and targeting. For example, users must be given better insight into why certain advertisements are shown to them, and advertisers must comply with stricter transparency rules.
5. Use of algorithms and recommender systems
Digital platforms that use algorithms to show content or advertisements must be transparent about how these algorithms work. Users must also be given the option to switch off personalised recommendations.
6. Traceability of traders on online marketplaces
To combat online fraud and deception, the DSA requires online marketplaces to collect and verify information about traders. This helps consumers know who they are dealing with and prevents scams.

Supervision and enforcement in the Netherlands

Now that the Senate (Eerste Kamer) has approved the Dutch implementation act, the Netherlands Authority for Consumers and Markets (ACM) has, as of 4 February 2025, officially been empowered to supervise compliance with the DSA.

To help businesses along, the ACM has developed various guidance documents. These documents contain guidelines and practical advice for various sectors:

These documents help businesses get their complaints procedures in order, act predictably when restricting accounts, and have a clearly visible and accessible point of contact for consumers.

What does the DSA mean for consumers?

For consumers (users), the introduction of the DSA means more protection and transparency in the digital world. They gain more insight into why certain advertisements or content are shown to them, and can more easily report illegal or harmful content. In addition, their fundamental rights are better safeguarded, for example through stricter rules on restricting accounts and removing content. Europe is clearly taking a different direction here to strengthen the protection of citizens’ rights. That is a different direction from the one the large American tech giants are currently advocating. How long Europe can sustain this remains to be seen, and will depend on how dependent Europe remains on these tech giants.

Conclusion and action points

The Digital Services Act is an important step towards a safe and fair online environment. It gives digital service providers more responsibilities, while giving users more protection and transparency. With the ACM as supervisor in the Netherlands, businesses can prepare for stricter enforcement from February 2025. By implementing the new rules on time and making use of the available guidance documents, digital platforms and service providers can meet the requirements and contribute to a safer digital environment for everyone.

Do you need help meeting all the requirements of this legislation? The corporate lawyers at The Legal Company are happy to help. We can also help you set up a central point of contact on your website and make it easy for users to report illegal content, in accordance with the DSA. Contact us directly via info@thelegalcompany.nl or call 020 345 0152

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.