ZZP or BV in the Netherlands: how to choose your starting structure

With an eenmanszaak there is no legal separation between you and the business: business debts are your debts. A BV is a separate legal entity, so in principle the company carries the liability — although directors can still be held personally liable for mismanagement, and lenders often ask for personal guarantees. If your work carries real damage risk, liability weighs heavily.

• Working alone: an eenmanszaak is the simplest starting point.
• Starting with partners: a VOF is common, but partners are jointly and severally liable — a BV or a solid partnership agreement matters here.
• Taking on investors or issuing shares: this effectively requires a BV.
• Planning to sell the business later: shares in a BV are easier to transfer than an eenmanszaak.

An eenmanszaak is cheap and fast: register at KVK, keep your books, file VAT and income tax. A BV is incorporated via a Dutch notary, needs annual accounts filed with KVK, payroll for the director-shareholder, and corporate tax returns — so accounting costs are structurally higher.

An eenmanszaak's profit is taxed as your personal income, and starters who meet the conditions may use entrepreneur deductions. A BV pays corporate tax on profit, while you take a salary and possibly dividends, which are taxed separately. Which is cheaper depends on your profit level, your other income and your plans — this is exactly the point to ask a Dutch tax advisor rather than rely on a rule of thumb.

In some sectors larger clients prefer contracting with a BV; in many freelance markets an eenmanszaak is completely normal. Do not choose a BV for image alone if the admin cost outweighs the benefit — and remember that you can start as an eenmanszaak and convert to a BV later when the numbers justify it.

• Low risk, solo, modest starting profit, want to move fast → eenmanszaak is usually the practical start.
• Significant liability exposure, partners or investors, or high sustained profit → get advice on a BV before registering.
• Unsure → start with a structured checklist and one paid hour with an accountant.

Our free roadmap asks about your situation and suggests a starting structure to discuss with an advisor. We do not provide legal or tax advice, and we can introduce you to vetted accountants and legal partners via assisted services.