Plenty of people arrive wanting to freelance or build a business, whether as a full-time move or a side project. The first question is not about tax or paperwork, it is about your residence permit. Get that part right and the rest is manageable.
Check your permit before anything else
A highly skilled migrant permit ties you to your sponsoring employer, so you generally cannot just start freelancing on it. A partner on a dependent permit with free labour-market access usually can (see can my spouse work). Making self-employment your main status normally needs a dedicated self-employed or startup permit. Confirm your exact situation with the IND before you register anything.
Registering: the KVK and a VAT number
- Every business, including a one-person freelance operation, registers with the Kamer van Koophandel (KVK), the chamber of commerce, and gets a KVK number.
- The KVK passes your details to the Belastingdienst, which issues a BTW-id (your VAT number) for invoicing.
- Registration is a single appointment and a modest one-off fee.
ZZP or BV?
- ZZP (*zelfstandige zonder personeel*) is the simple sole-trader/freelancer form. You invoice clients, charge BTW (VAT, usually 21%), file VAT returns each quarter, and pay income tax on your profit. Some starter deductions exist but are shrinking each year.
- BV (*besloten vennootschap*) is a private limited company: a separate legal entity with more admin and a notary to set up. It starts to make sense at higher profit, or when you want liability protection or clients who insist on it.
Watch for false self-employment
The tax office is cracking down on *schijnzelfstandigheid* (disguised employment). If you effectively work like an employee for a single client, your arrangement can be reclassified, with tax consequences for both sides. Genuine independence and more than one client keep you on the right side of it.
Your own safety net
As a ZZP'er there is no employer cushion. You arrange your own disability cover (*arbeidsongeschiktheidsverzekering*, or a *broodfonds* collective), set aside money for tax and VAT, and think about your own pension. A good buffer is not optional.
The practical order of things
- 1Confirm your permit allows self-employment (IND).
- 2Register with the KVK and receive your BTW-id.
- 3Set aside roughly a third of what you earn for income tax and VAT.
- 4Keep clean admin and invoices from day one.
- 5For anything beyond simple freelancing, a *boekhouder* (accountant) pays for itself.
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