What is the difference between ZZP and B.V. in the Netherlands?

A ZZP (eenmanszaak) is a sole proprietorship with no separation between personal and business assets. A B.V. (besloten vennootschap) is a private limited company offering limited liability. ZZP'ers pay income tax (up to 49.5%) but enjoy deductions like zelfstandigenaftrek (€1,200 in 2026). A B.V. pays corporate tax (19-25.8%) plus dividend tax (24.5-31% in box 2).

When should I switch from ZZP to B.V.?

A B.V. typically becomes financially attractive when your annual profit consistently exceeds €80,000-€120,000. Below that threshold, ZZP deductions (zelfstandigenaftrek, startersaftrek, MKB-winstvrijstelling) and simpler administration usually make the eenmanszaak more advantageous.

How much does KVK registration cost in 2026?

KVK (Kamer van Koophandel) registration costs €85.15 as a one-time fee in 2026, for both ZZP (eenmanszaak) and B.V. structures.

Complete Guide to Dutch BTW (VAT) Return Filing

For Expats, Freelancers (ZZP'ers) & Small Businesses

Step-by-step guide to filing your Dutch BTW (VAT) return. Learn about rubrieken, deadlines, rates (21%, 9%, 0%), voorbelasting, and how to submit your quarterly aangifte to the Belastingdienst.

What is BTW?

BTW (Belasting over de Toegevoegde Waarde) is the Dutch Value Added Tax. As a business owner in the Netherlands, you must charge BTW on most goods and services, file quarterly returns, and can reclaim BTW on business expenses (voorbelasting).

BTW Rates in 2026

21% - Standard rate (most goods and services, including hotels and short-stay accommodation since 1 Jan 2026)
9% - Reduced rate (food, books, medicines, camping pitches)
0% - Zero rate (exports, intra-EU supplies)

ZZP vs B.V. Comparison

A ZZP (eenmanszaak) is a sole proprietorship. A B.V. is a private limited company. ZZP'ers pay income tax (up to 49.5%) with deductions like zelfstandigenaftrek. A B.V. pays corporate tax (19-25.8%). Switching typically makes sense above €80,000-€120,000 annual profit.