Self-employed workers without employees

A self-employed person without employees (known in Dutch as a zzp'er) is an entrepreneur who does not employ any staff and who works for a number of different customers. The term ‘freelancer’ is often used to describe such a person. Zzp’er is not a legal form. Most zzp’ers have a one-man business or a private limited company (bv).

Just like other entrepreneurs, zzp’ers 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.

Entrepreneur for the purposes of turnover tax

Zzp’ers are almost always considered entrepreneurs for the purposes of turnover tax, which means that you must charge and pay VAT on your income. If your level of income is low, you may be eligible for the small businesses tax scheme (kleineondernemersregeling). In addition, some services (in journalism and education, for example) are exempt from VAT.

Entrepreneur for the purposes of income tax

Being considered an entrepreneur for the purposes of turnover tax does not mean that you will automatically be considered an entrepreneur for the purposes of income tax. The latter requires that you satisfy a number of conditions. If you do not fulfil these criteria and you are not employed by your customer, the Tax and Customs Administration regards your income as regular incidental earnings. You are then not entitled to claim certain tax deductions that are available to entrepreneurs. However, you may claim expenses related to your work.

Declaration of Independent Contractor Status (VAR)

If you would like to know how the Dutch Tax and Customs Administration categorises your income, submit a request for a Declaration of Independent Contractor Status (VAR). This document clearly states your status and obligations for you and your customer.