A former colleague asks whether you want to do a project for her company, on invoice. Or you have wanted to work for yourself for a while and have found your first client. Then comes the question of how becoming a zzp’er (zelfstandige zonder personeel, a self-employed person without staff) actually works. It is less complicated than it sounds: making a few choices, registering with the Dutch Chamber of Commerce (KVK) and getting your administration in order. It does pay to think in advance about your rate, your risks and the taxes that come with it.
Below you can read what a zzp’er is and which seven steps the KVK names for starting. After that: registration and taxes, what is different if you start next to a salaried job and how to arrange a business account.
Key points:
- Zzp stands for zelfstandige zonder personeel, a self-employed person without staff. As a zzp’er you have your own business, work for various clients and are not employed by them.
- Anyone becoming a zzp’er usually chooses the eenmanszaak (sole proprietorship), according to the KVK. If you meet the entrepreneur criteria, you register with the KVK; that is when becoming a zzp’er officially starts.
- The Wet DBA is about whether you really carry out an assignment as an entrepreneur or are in fact working as an employee.
- As a zzp’er you probably deal with VAT and income tax, according to the KVK. If you expect less than €20,000 turnover a year, the small business scheme (KOR) can be useful.
What is a zzp’er?
What is a zzp’er? According to the KVK, as a zzp’er you are a self-employed entrepreneur: you have your own business without staff and hire yourself out to various clients. You carry out temporary assignments, you are not employed by those clients and they pay your invoice. The only condition the KVK names is that you do not work as a bogus self-employed person (schijnzelfstandige).
So the meaning of zzp is literally: self-employed without staff. That shows the difference from an employer straight away. According to the Dutch government, zzp’ers are also often called freelancers. Zzp or freelance is not a legal form, the KVK says, but a way of working. When you register you therefore still choose a legal form for the business, and most zzp’ers and freelancers choose the eenmanszaak. According to Ondernemersplein, there is no difference between zzp and freelance.
Working independently has advantages: you decide for whom you work, and where, when and how. According to Ondernemersplein, the hourly rate is often higher than in salaried employment. On the other hand, some of the security employees have does not come automatically: there is no continued pay during illness, so anyone who does not work has no income, there is no right to employee insurance such as unemployment benefit (WW), and you do not build up a pension automatically. Anyone becoming a zzp’er therefore arranges these things themselves, and factors them into the rate.
Becoming a zzp’er in 7 steps
How do I become a zzp’er? The KVK sets out becoming a zzp’er in seven steps. They follow on from each other logically, but you can also take some steps at the same time, such as setting your rate while you map out the risks. Below the steps you can read per topic what the KVK and other government sources say about it.
See whether running a business suits you, for example with the KVK Krachtmeting, and put your plans in a business plan: why you are starting, how you will find customers and whether it brings in enough.
Check whether you really carry out an assignment as an entrepreneur or are in fact bogus self-employed.
Work out which hourly rate or project price you need, for example with the KVK hourly rate calculator.
Draw up general terms and conditions and look at which insurance further covers your business risks.
Choose the legal form for your business. Most zzp’ers start an eenmanszaak.
Register the business with the KVK, with a description of the work you do as a zzp’er.
Set up your administration so you can see what comes in and which invoices are still open. Keep your administration for seven years.
Research, plan and workplace
Start with the question of whether running a business suits you. According to the KVK, the KVK Krachtmeting tests how good you are at, for example, negotiating, networking and administration. A business plan is not mandatory, but according to the KVK it is useful: you work out why you are starting a business, how you will find customers and whether becoming a zzp’er brings in enough to live on. Also think about your workplace. According to the KVK, most zzp’ers start from home. If you want to start a business at home, the Dutch government says you first check whether that fits the municipality’s environment plan (omgevingsplan); in most cases you also tell the municipality that you work from home.
Wet DBA and bogus self-employment
According to the KVK, the Wet DBA (Deregulation of the Assessment of Employment Relationships Act) is meant to give zzp’ers and clients clarity about their working relationship. The key question is whether an assignment is really carried out as an entrepreneur. If not, it is bogus self-employment: someone who is bogus self-employed does not meet the conditions of being an entrepreneur and is in fact working as an employee. Ondernemersplein names a few features of working as a self-employed person: you work for various clients, have no employment relationship with them, take on a specific assignment for which you are paid, and your client does not withhold payroll tax. Check that together with the client. So take the Wet DBA into account with every assignment you accept, and according to the KVK look into both the advantages and the disadvantages of becoming a zzp’er.
Setting your hourly rate
Zzp’ers often work with an hourly rate. According to the KVK, in the calculation you take into account the income you need, competitors’ hourly rates and your experience. With the KVK hourly rate calculator (Rekentool uurtarief) you enter how much you want to earn per month, and the tool works out the matching hourly rate. If you already have a price in mind, the KVK Verdiencheck shows whether you can make ends meet with it. Also factor the fixed costs of your business into your rate. Ondernemersplein names, among other things, the KVK registration fee of €85.15, bookkeeping software or a bookkeeper, your phone and internet subscription, a home workplace or business premises, travel, your website and marketing, and your insurance. Besides an hourly rate, the KVK names three other forms:
| Pricing model | How it works |
|---|---|
| Hourly rate | A fixed price for every hour you work |
| Project price | You estimate how long a project takes and charge a fixed price for the whole |
| Subscription | Customers buy recurring services for a fixed amount per month |
| Result-based fee | You are paid for the result, for example a share of revenue |
Agreements and first assignments
You find customers, for example, through your own network, and you also approach new customers with what Ondernemersplein calls acquisition. For every service or product, put the agreements with the client in writing, for a service for example in a contract for services (overeenkomst van opdracht). Also agree on an end date, notice options or the result: if a client ends the assignment, you as a zzp’er are not paid on like an employee, except for what you have agreed in writing. With a new client, check in the KVK Business Register who you are doing business with.
Limiting risks
As a zzp’er you run the risk that an unexpected event costs money, for example if you cause damage or a customer holds you liable for a job that overruns. General terms and conditions set out the rights and obligations of you and your customer. With insurance you cover business risks further; the KVK names insurance for disability, liability and legal assistance. Note: according to the KVK, private insurance does not cover your business, so find out which business insurance you need. As a zzp’er you do not build up a pension automatically; usually you arrange something yourself, and in some sectors, such as part of construction, joining a pension scheme is mandatory. According to Ondernemersplein, you can also cover loss of income due to illness in other ways than with insurance, for example with a broodfonds (a mutual support group of self-employed people).
Registration and taxes
After the preparation, registration with the KVK follows when starting as a zzp’er. You only register if you meet the entrepreneur criteria. According to the KVK, for that registration it does not matter how many hours a week you run the business, or whether you work full-time or part-time. You choose a legal form, usually the eenmanszaak, and fill in a business description with the work you do. The KVK then tells the Belastingdienst (Dutch Tax Administration) that you have become a zzp’er; according to the KVK, the Belastingdienst sends your VAT ID and VAT tax number by post within two weeks.
As a zzp’er you probably deal with VAT and income tax, according to the KVK. From registration onwards you file VAT returns, usually every quarter, and an income tax return every year. Whether you are also an entrepreneur for income tax is decided by the Belastingdienst; if so, you can get tax benefits for entrepreneurs. If you expect less than €20,000 turnover a year, the small business scheme (KOR) can be useful according to the KVK; you register for it with the Belastingdienst. Keeping records is a legal requirement, and you keep them for seven years.
Tax benefits and VAT
For entrepreneurs in income tax there are deductions that lower the tax, such as the self-employed deduction (zelfstandigenaftrek) and the deduction of business costs. For the self-employed deduction you must, among other things, work at least 1,225 hours a year on the business; in 2026 the deduction is €1,200 according to the Belastingdienst. There are specific schemes for starting entrepreneurs. According to Ondernemersplein, the government is working on plans to phase out the starter’s deduction step by step; so keep an eye on the current amounts at the Belastingdienst.
As an entrepreneur you charge VAT to your customers, unless you provide services in a sector that is exempt from VAT, or you use the small business scheme with turnover below €20,000 per calendar year. Then you do not have to charge and pay VAT. After registration, the Belastingdienst assesses whether you are an entrepreneur for VAT and for income tax; that is separate from the question of whether you are an entrepreneur for the KVK.
In short: most zzp’ers start an eenmanszaak, register with the KVK and then receive their VAT ID from the Belastingdienst.
Becoming a zzp’er next to a salaried job
Combining zzp work with a salaried job is, according to the KVK, a way to earn extra money with less risk. First check your employment contract: are you allowed a side activity, and is there a non-compete clause? Discuss your plans with your employer, so that you are sure you stay within the terms of employment. For registration with the KVK it makes no difference whether you run the business part-time or full-time: if you meet the entrepreneur criteria, you register.
In your income tax return you report both your salary from employment and the revenue and costs of your business. If you start working fewer hours as an employee, according to the KVK you build up less pension. Then consider whether you want to save extra for it yourself.
Good to know: according to the KVK, from registration you usually file a VAT return every quarter, even if you have not earned anything yet. Put the dates in your calendar straight away.
A business account as a zzp’er
Do you need a business account as a zzp’er? Vivid’s website puts it briefly: “No. The law doesn’t require a business account, but it brings clear benefits.” A separate account keeps revenue, VAT and private spending apart. An eenmanszaak opens the account in the owner’s own name. With Vivid’s business account for freelancers:
That way the business side of your eenmanszaak is in one place from the first assignment, separate from your private account.
Vivid in short: a business account for zzp’ers with a Dutch IBAN, invoices and sub-accounts, from €0 a month for the Standard plan.
Ready for the first assignment
Open a business account for your eenmanszaak online, with a Dutch IBAN.
Frequently asked questions
How do I become a zzp’er?
The KVK names seven steps: checking whether running a business suits you, the Wet DBA, setting a rate, limiting risks, choosing a legal form, registering with the KVK and setting up the administration.
What is a zzp’er?
A self-employed person without staff: someone with their own business who carries out assignments for various clients, without being employed by them.
Do I have to register with the KVK as a zzp’er?
Yes, if you meet the KVK’s entrepreneur criteria. How many hours a week you run the business does not matter for that.
Which legal form do you choose as a zzp’er?
Zzp is not a legal form but a way of working. According to the KVK, most zzp’ers choose the eenmanszaak.
Can you become a zzp’er next to a salaried job?
Yes. Check your contract for rules on side activities and a non-compete clause, and discuss your plans with your employer. For KVK registration it does not matter how many hours you run the business.
Which taxes do you pay as a zzp’er?
According to the KVK, probably VAT and income tax. With less than €20,000 turnover a year, the small business scheme can be useful.
Do you need a business account as a zzp’er?
The law does not require a business account, but a separate account keeps business and private apart and makes the administration simpler. According to Ondernemersplein, a business account can be useful to separate business spending and private bookkeeping.
This article provides general information and is not legal or tax advice. The rules and amounts mentioned are as published by the KVK, the Dutch government, Ondernemersplein and the Belastingdienst, and may change. Vivid’s payment services are provided by Vivid Money S.A., an electronic money institution authorised and regulated by the Commission de Surveillance du Secteur Financier (CSSF) in Luxembourg; its Dutch branch is registered with De Nederlandsche Bank (DNB) as an electronic money institution.
