Netherlands (NL)
The Netherlands is a small, densely populated constitutional monarchy in Northwestern Europe, consistently ranked among the world's most liveable and progressive countries.
Capital: Amsterdam
Region: Europe
Language: Dutch
Currency: EUR (€)
Cost of living: Expensive (index 76)
Emergency: 112
Premium
Business Setup
Start a business or go freelance in Netherlands.
🧑💻 Freelancer / Self-Employed Guide
Steps to register:
- 1 1. Register at the KvK (Kamer van Koophandel — chamber.nl) with your passport/ID and BSN. One-time fee: €75. You receive an 8-digit KvK number.
- 2 2. KvK automatically notifies the Belastingdienst. You will receive a VAT number (BTW-nummer) within 2–4 weeks.
- 3 3. Set up your Dutch bank account (bunq or ING recommended for ZZP). Your KvK number is required.
- 4 4. Decide on VAT: if turnover will exceed €20,000/year, you must register for BTW (VAT). Below this threshold, you can opt out of the KOR (kleineondernemersregeling — small business exemption).
- 5 5. Set up accounting software (Moneybird, SnelStart, or Exact) to track income and expenses.
- 6 6. Arrange disability income insurance (AOV — arbeidsongeschiktheidsverzekering) — the most critical protection for ZZP workers.
- 7 7. Set aside 40–50% of gross income for income tax, ZVW health contribution, and VAT (if applicable).
- 8 8. Register for quarterly VAT returns (BTW-aangifte) if VAT-registered.
Tax registration
Automatic upon KvK registration. Belastingdienst will contact you with your BTW number and fiscal year setup. Quarterly BTW returns via Mijn Belastingdienst. Annual income tax return (aangifte IB) covers all business income in Box 1.
VAT threshold
€20,000/year (KOR — kleineondernemersregeling). Below this: can opt for the small business VAT exemption (no BTW charged, no BTW reclaimed). Above: standard BTW registration (21% / 9% / 0% depending on service).
Invoicing
All invoices must include: your KvK number, BTW number (if VAT registered), your name and address, client name and address, invoice number, date, description of services, amounts excluding and including VAT.
Social security
ZZP/freelancers are NOT covered by employee insurance (WW unemployment, WIA disability). You must arrange your own disability insurance (AOV). From 2027, a mandatory ZZP AOV scheme is being introduced. For healthcare: same mandatory Dutch health insurance (zorgverzekering) as all Dutch residents.
💡 The Netherlands has 1.6 million ZZP workers — one of the highest rates in Europe. The 2025 Belastingdienst enforcement of false self-employment (schijnzelfstandigheid) rules is a major concern for contractors. If your work resembles an employment relationship (set hours, single client, integration into the organisation), the Belastingdienst may reclassify you as an employee — with tax and social security consequences for both you and your client.
🏢 Business Structures
Eenmanszaak · Eenmanszaak
Sole trader / self-employed
None
Min. capital
1–3 days
Setup time
Liability: Unlimited personal liability
Setup cost: €75 (KvK registration)
Best for: Freelancers (ZZP), small businesses, consultants, creatives. Most common business form in the Netherlands — over 1.6 million sole traders.
BV · Besloten Vennootschap
Private limited company
€0.01 (minimum since 2012)
Min. capital
1–2 weeks
Setup time
Liability: Limited to company assets
Setup cost: €400–1,500 (notary fee)
Best for: Growing businesses, founders wanting limited liability, international companies. A BV requires a notary to draft the deed of incorporation (akte van oprichting).
NV · Naamloze Vennootschap
Public limited company
€45,000
Min. capital
2–4 weeks
Setup time
Liability: Limited to company assets
Setup cost: €2,000–5,000 (notary + legal)
Best for: Large companies seeking public investment, stock market listing.
VOF · Vennootschap Onder Firma
General partnership
None
Min. capital
1–3 days
Setup time
Liability: Each partner jointly and severally liable for all debts
Setup cost: €75 (KvK) + partnership agreement
Best for: Two or more entrepreneurs running a business together. Simple and cheap but risky — personal liability for partner's debts.
CV · Commanditaire Vennootschap
Limited partnership
None
Min. capital
1–3 days
Setup time
Liability: General partner: unlimited. Silent partner (commanditaire vennoot): limited to contribution
Setup cost: €75 (KvK)
Best for: Businesses with an active partner and one or more silent investors.
Stichting · Stichting
Foundation / non-profit
None
Min. capital
2–4 weeks
Setup time
Liability: Limited to foundation assets
Setup cost: €600–1,200 (notary)
Best for: Non-profit activities, charities, holding structures.
Business Setup
Unlock the complete Business Setup guide for Netherlands — including every detail, document, tip and link you need.
Become a SupporterSupport the guide on Ko-fi · Unlocks every premium section, everywhere