Guides

Guide for starting a business in the Netherlands

Guide for self-employed professionals and other entrepreneurs who wish to start a business in the Netherlands.

Guide for carrying out a temporary assignment in the Netherlands

Guide for self-employed professionals with a business outside the Netherlands who wish to carry out a temporary assignment in the Netherlands.

Guide for starting up as a self-employed entrepreneur in the health care sector

Guide for independent health care providers who start working in the homecare sector and health care providers who start their own practice, such as dentists and physiotherapists.

Rules

Self-employed professionals: turnover and income tax

Just like other entrepreneurs, self-employed professionals must register with the Dutch Tax and Customs Administration (Belastingdienst), which determines whether you are an entrepreneur for the purposes of turnover tax and income tax.

Model agreements

For clients of self-employed professionals (zelfstandigen zonder personeel, zzp'ers) in the Netherlands it is important to know how the Dutch Tax and Customs Administration will assess the exact nature of their business relationship (i.e. an employment relationship or work on a self-employed basis). Until 1 May 2016 a so-called Declaration of Independent Contractor Status (Verklaring Arbeidsrelatie, VAR) was sufficient proof. As of that date the VAR has been replaced by so-called model agreements

Work permit for self-employed professionals

If you come from outside the EEA/Switzerland, you will normally need a work permit in order to work in the Netherlands. Your customer must apply for the work permit on your behalf.

Working conditions

Self-employed professionals have to observe most parts of the Working Conditions Act (Arbowet) and the Working Conditions Regulation (Arboregeling).

Legal form

'Zzp'er' is not a legal form. Self-employed professionals often opt for the legal form of a one-man business (eenmanszaak) or that of a private limited company (besloten vennootschap, BV).

Insurance

You can take out voluntary insurance with the UWV. In that case, you will receive a benefit if, for example, you become ill or unfit for work. You can also take out voluntary insurance against a number of other business risks.

Professional qualifications

You do not require a separate qualification to establish a business in the Netherlands. However, there are various professions which you may only practise if you fulfil certain requirements.

Taxes

Turnover tax (VAT) for businesses in the Netherlands

If you are based in the Netherlands as a self-employed professional, you nearly always have to pay turnover tax (VAT). Some services are exempt from VAT.

Turnover tax (VAT) for businesses outside of the Netherlands

If you carry out a temporary assignment in the Netherlands as a self-employed professional, you sometimes have to pay VAT as well. You may sometimes be able to claim back VAT that you have paid in the Netherlands.

Income tax and health care insurance premium

Self-employed professionals in the Netherlands must pay income tax and health care insurance premiums.

Source:

Contact Answers for Business
Call +31 88 602 44 44
Contact us