ZZP in the Netherlands for expats: what to know before registering

When you register at KVK you pick a legal structure. For a solo freelancer that is usually an eenmanszaak, but you could also work through a BV — for example if liability, client requirements or your income level point that way. Compare in ZZP or BV.

A KVK registration does not give you the right to work in the Netherlands. EU/EEA and Swiss nationals generally have free access. Other nationalities need a residence permit that allows self-employed work — and if you already live here on another permit, check what it permits before you invoice anyone. Current requirements are on the IND website. US citizens may want to read our DAFT preparation checklist.

Dutch rules distinguish genuine self-employment from an employment relationship. Under the Wet DBA, you and your client must assess how the assignment works in practice. Relevant factors include who determines when and how the work is performed, whether the client exercises authority, and whether you operate independently and bear entrepreneurial risk. No single factor—such as having several clients, sending invoices, using your own tools, or signing a contract—settles the classification.

Since 1 January 2025, the Netherlands Tax Administration has actively checked working relationships for false self-employment. In 2026, fines are generally limited to cases involving wilful misconduct or gross negligence, but tax reassessments can still apply.

The Tax Administration no longer approves new model agreements. Existing approved agreements may be used until the end of 2029, but only protect the arrangement when the parties actually work as the agreement describes.

• You normally receive a BTW-id and VAT number after registering, and file VAT returns periodically.
• Keep your administration from day one: invoices, receipts, bank statements, mileage where relevant.
• Business profit is reported in your annual income tax return; certain entrepreneur deductions may apply if you meet the conditions.
• There is no employer paying your sick leave or pension — consider insurance and savings early.
• Cross-border clients change the VAT treatment; get advice if you invoice outside the Netherlands.

Practically, you prepare KVK's online form for an eenmanszaak, make an appointment where required, bring valid ID, and pay the one-time KVK registration fee. Step-by-step items are in our KVK registration checklist and the fuller register a company in the Netherlands walkthrough. For the admin that follows, see Dutch VAT and accounting setup for startups.