HomepageStarting as a self-employed worker without employees
As a self-employed worker without employees (known in Dutch as 'zzp'er'), you can start a business in the Netherlands or carry out a temporary assignment in the Netherlands while being based in another country. In both cases, you will have to deal with Dutch government rules and regulations. The principle rules and regulations are set out in the overview below. Many of them are the same as for other entrepreneurs; some apply only to self-employed workers without employees.
Guides
Guide for starting a business in the Netherlands
Guide for self-employed workers 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 workers 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
Declaration of Independent Contractor Status (VAR)
With a Declaration of Independent Contactor Status (Verklaring arbeidsrelatie, VAR) you can demonstrate that you are an entrepreneur, so that your customers do not have to pay social contributions or payroll taxes.
Work permit for self-employed workers
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 for self-employed workers without employees
As a self-employed worker without employees, you have to observe a number of regulations and prohibitions in order to prevent serious occupational hazards.
Legal form
'Zzp'er' is not a legal form. Self-employed workers without employees often opt for the legal form of a one-man business (eenmanszaak) or that of a private limited company (besloten vennootschap, BV).
Insurance
When you start a business in the Netherlands, you are obliged to take out health insurance. You also have the option of taking out insurance against a number of other risks (including 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 worker without employees, 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 worker without employees, 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 workers who have no employees and are based in the Netherlands must pay income tax and health care insurance premiums.
