Hi Vakantiehuizen,
If you're referring to an inbound link or page being indexed containing query string parameters e.g. example.com?utm_source=x, then yes...these may cause issues with duplicate content and SEO. If you have pages with these parameters on your site then you should use the rel="canonical" tag to specify the canonical URL that you'd like Google to rank. Also, you should never include these parameters for internal links on your site.
Although I don't know what you mean when you say "UTM tag link is not a natural link". Could you explain?