Types of legal forms

There are legal forms with and without corporate (legal) personality. These are: sole trader, limited partnership (CV), partnership under common firm (VOF), partnership, private limited company (BV), public limited company (NV), foundation and association. The setting up of a legal form that has legal personality requires the services of a civil law notary.

A legal form without legal personality means you are liable for the debt of your company with your private capital. This is usually not the case for a legal form with legal personality. Please find more information regarding the different legal forms in the brochure 'Starting your own business' (Chamber of Commerce).

Flexible private limited company (Ltd.)

Since 1 October 2012, it has been made easier to setup a private limited company. The minimum capital of €18,000, the bank and audit report no longer have to be provided during setup. Please contact the Chamber of Commerce for more information.

Self-employed person without employees

A self-employed professional (also known as a zzp'er) or a freelancer is not a legal form. You must also select a legal form as a self-employed professional or freelancer.

European legal forms

European legal forms offer you the option to work together across borders with companies from other Member States of the European Union. There are three European legal forms:
  • European Economic Interest Grouping (EEIG)
  • Societas Europaea (SE, European public limited liability company)
  • European cooperative company (ECC)

Legal entity supervision

Will you be incorporating a private or public limited company, or amending the articles of association? Your legal entity is under continuous supervision of Justis, the Agency for Scrutiny, Integrity and Screening (Ministry of Security and Justice). The goal is to detect and prevent abuse. You no longer require a certificate of no objection (verklaring van geen bezwaar).

Changes in the legal form

Changes in the legal form or the collaborative venture in which your business participates will have fiscal and administrative consequences. Changes must be reported to the Tax and Customs Administration (Belastingdienst) and the Chamber of Commerce (KvK). You may have to re-apply for certain licences from your municipality, including, for example, licence under the Licensing and Catering act and operating permits.


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