You want to work for yourself, as a freelancer, with a shop or with your own practice. Many people starting a business choose the eenmanszaak, the Dutch sole proprietorship. According to the KVK (Dutch Chamber of Commerce), it is the most common legal form in the Netherlands, and that is no surprise: you register and you can get started. What the eenmanszaak means, in short: one owner, who decides everything and is also answerable for everything. Think that last part through before you begin.
In this article you can read what an eenmanszaak is and how it differs from being a zzp’er. After that: setting it up, liability for you and your partner, taxes and the 2026 deductions, bookkeeping, staff, insurance and pension, the advantages and disadvantages, stopping and the business account.
Key points:
- What is an eenmanszaak? A legal form with one owner. According to the KVK you can have at most one eenmanszaak, though it may have several trade names and activities.
- You register your eenmanszaak yourself with the KVK, without a notary or lawyer. The registration fee in 2026 is €85.15.
- The eenmanszaak is not a legal entity: you are liable with your private assets for the debts of your business.
- You pay income tax on the profit. If you count as an entrepreneur for income tax, you are entitled to the SME profit exemption, and with the hours criterion also to the self-employed deduction.
What is an eenmanszaak?
Ondernemersplein, the government’s portal for entrepreneurs, describes the eenmanszaak as a legal form in which you are the sole owner of the business. You are responsible for everything that happens in the business, and you are liable with your own money for business debts. Legally, an eenmanszaak is not a legal entity. According to the KVK, for the law there is no difference between your business and your private affairs. The Belastingdienst (Dutch Tax Administration) gives as examples someone with an independent profession, such as a GP, and anyone who is the sole owner of a business.
You can have at most one eenmanszaak. It may, however, have several trade names, activities and branches. According to the KVK, changing or adding activities can affect your taxes, insurance or permits, for example. On 1 January 2024, almost 1.6 million eenmanszaken were registered with the KVK. If you look for the eenmanszaak in English, it is usually called a sole proprietorship or sole trader. At the KVK and the Belastingdienst the legal form is called eenmanszaak.
Eenmanszaak or zzp: what is the difference?
The difference between an eenmanszaak and zzp comes down to one question: what is a legal form? Freelancer or zzp’er is not a legal form, Ondernemersplein writes; an eenmanszaak is. Many zzp’ers and freelancers choose the eenmanszaak as their legal form. Zzp stands for zelfstandige zonder personeel, self-employed without staff: as the KVK puts it, a zzp’er works without staff. With an eenmanszaak you may take people on. So you do not have to choose between an eenmanszaak and zzp: many zzp’ers register with an eenmanszaak, and if you hire staff later, the legal form stays the same.
Setting up an eenmanszaak: how it works
Setting up an eenmanszaak is easy and inexpensive, says the KVK. All you need is a registration in the KVK’s Business Register (Handelsregister), and you do not need a lawyer or notary for that. Setting up an eenmanszaak goes in these steps, as Ondernemersplein and the KVK describe them:
You start the registration of your eenmanszaak online with the KVK and fill in the details of your business.
Then you make an appointment to complete your registration at a KVK office.
For the registration you pay a one-off registration fee; in 2026 it is €85.15. The KVK adjusts this amount every year.
The KVK passes your details on to the Belastingdienst, which decides whether you are an entrepreneur for VAT.
If the Belastingdienst sees you as an entrepreneur for VAT, you receive a VAT tax number (omzetbelastingnummer) and a VAT identification number (btw-id). Apart from the registration fee, the costs of an eenmanszaak depend on what your business needs, such as insurance or a bookkeeper. Via Mijn KVK you can then view your details and report changes. If you do not want others to see your visiting address in the Business Register, according to Ondernemersplein you can register a different postal address, such as a PO box. You can do this when you register or later.
Who may sign on behalf of your eenmanszaak?
In an eenmanszaak, as the owner you always have full signing authority. You may sign contracts and perform certain legal acts on behalf of the business, such as reporting a change to the Business Register or hiring staff. If you want someone else to be able to do this when you are away, for example your partner or an employee, you give that person a power of attorney. In it, you set out what that person may and may not do. According to Ondernemersplein, registering the authorised representative with the KVK is not mandatory, but it is useful: business partners can then see who may act on behalf of your business.
Liability: you are personally liable
Liability in an eenmanszaak comes down to one key point: you are liable with your own money for the debts of your business. If the business does not have enough money to pay your bills, according to Ondernemersplein you have to use your private money. All your assets count, including your savings and your own home. For your partner, it depends on the form of your relationship and on when it was formalised. Ondernemersplein sets this out in a flow chart that applies to the eenmanszaak, the vof, the maatschap and the cv:
| Your situation | Is your partner liable for your business debts? |
|---|---|
| You have a cohabitation agreement | Not liable |
| Married with a prenuptial agreement | Depends on the agreement |
| Married in community of property, before 2018 | Liable, because this is a full community of property |
| Married after 2018 (limited community), business started before the marriage | Not liable |
| Married after 2018 (limited community), business started after the marriage | Liable |
The same rules apply to a registered partnership as to a marriage. If you want to keep your partner’s money out of your creditors’ reach, Ondernemersplein says you can do so with a prenuptial or partnership agreement. The KVK also points out that with an eenmanszaak you run risks that people in employment do not have: if you botch a job or give the wrong advice, you are responsible. If you are in debt rescheduling (Wsnp), the KVK notes that you usually may not start a business, unless the supervisory judge gives permission.
In summary: with an eenmanszaak you are answerable with your private assets for business debts. Whether your partner contributes too depends on your cohabitation or prenuptial agreement, the year you married and whether your business already existed when you married.
Tax for an eenmanszaak
Tax for your eenmanszaak starts with income tax: you pay income tax on the profit of your eenmanszaak, and according to the KVK you usually also deal with VAT (omzetbelasting, btw). For the income tax of your eenmanszaak, the business profit counts in box 1. If you are 66 or younger in 2026, the box 1 rate according to the Belastingdienst is 35.75% up to and including €38,883, 37.56% up to and including €78,426 and 49.50% above that. The first bracket also includes the national insurance contributions. Once you reach state pension age, an adjusted rate applies to the first bracket.
If you meet the requirements for entrepreneurship, according to the Belastingdienst you are an entrepreneur for income tax and can use the schemes for entrepreneurs. The main schemes for the tax of your eenmanszaak in 2026 at a glance:
| Scheme | Amount in 2026 | Condition according to the Belastingdienst |
|---|---|---|
| SME profit exemption (mkb-winstvrijstelling) | 12.7% of the profit | You are an entrepreneur for income tax |
| Self-employed deduction (zelfstandigenaftrek) | €1,200 | Entrepreneur, you meet the hours criterion and have not yet reached state pension age at the start of the year |
| Starter’s deduction (startersaftrek) | €2,123 extra on top of the self-employed deduction | Not an entrepreneur in 1 or more of the 5 preceding years, and no more than 2 self-employed deductions in that period |
| Small businesses scheme (KOR) | No VAT charged, no VAT reclaimed | You are an entrepreneur based in the Netherlands and your turnover is no more than €20,000 per calendar year |
If you have already reached state pension age at the start of the calendar year, the self-employed deduction is half the normal amount. According to the KVK, as a starting entrepreneur you can get the starter’s deduction three times in the first five years. Whether you are an entrepreneur for VAT is decided by the Belastingdienst; if you are, you pay VAT on your turnover. If your turnover is no more than €20,000 per calendar year, you can use the KOR: you charge no VAT, but you also cannot reclaim VAT on your costs. If you take on staff, you also deal with payroll taxes.
Bookkeeping and records for your eenmanszaak
Keeping books for your eenmanszaak is not optional: you are required to keep records, and according to Ondernemersplein they must meet a number of requirements. The Belastingdienst can check your records. Ondernemersplein and the KVK mention, among other things:
An important part of them is the bookkeeping: the overview of all your finances. According to the KVK, well-kept records also help you yourself, because you know how your business’s finances are doing and you have everything together for your tax return. You keep your records for 7 years. Based on your bookkeeping you draw up annual accounts, with your profit or loss, which you use for your tax returns. Filing them with the KVK is not required: the KVK says that applies to some other legal forms, but not to the eenmanszaak. You can do the records yourself or have a bookkeeper or accountant do them. If you do it yourself, accounting software can help. Choose one based on what your business needs, not on the number of features.
Choosing accounting software
To keep the records of your eenmanszaak clear, it helps if your accounting software covers the required parts. Check, for example, whether you can create invoices and store receipts with it, whether it prepares your VAT return and whether you can import your bank transactions. Also keep the 7-year retention period in mind: you must still be able to find your data later, for example if you switch to another program. If in doubt, have a bookkeeper take a look before you choose.
Hiring staff with an eenmanszaak
Can an eenmanszaak work with staff? Yes. The word eenmanszaak (literally ‘one-man business’), Ondernemersplein explains, says something about the legal form and not about the number of people working in your business. There is no maximum number of employees. The Belastingdienst also writes that you can have an eenmanszaak if you have staff.
If you hire staff for your eenmanszaak, you pay payroll taxes and social security contributions. When you take someone on for the first time, you register as an employer with the Belastingdienst and also notify the KVK. If you no longer work without staff, the term zzp’er, self-employed without staff, no longer fits. Your legal form remains the eenmanszaak.
Insurance and pension
As the owner of an eenmanszaak you pay contributions for the national insurance schemes, and from your state pension age you receive AOW (state pension). According to Ondernemersplein, the AOW is a minimum income; you can arrange a supplementary pension yourself. You have no right to a Sickness Benefits Act (Ziektewet), WW or WIA benefit. Disability insurance is therefore something you take out yourself, Ondernemersplein advises. If you are pregnant, you apply to UWV for a pregnancy benefit, to which you are entitled for at least 16 weeks.
You are also answerable for mistakes in your work: if you botch a job or give the wrong advice, the KVK points out that you are responsible. You also have to arrange your own pension and cover for illness; the KVK says you can insure yourself for that. Which other insurance is sensible depends on your business, Ondernemersplein writes. In case you become ill, unemployed or unable to work, the KVK mentions saving money for emergencies alongside insurance.
Good to know: the AOW is a minimum income. If you want more later, or want to keep an income if you become unable to work, with an eenmanszaak you arrange that yourself.
Advantages and disadvantages of an eenmanszaak
If you are considering an eenmanszaak, first put the advantages and disadvantages side by side. First the advantages of an eenmanszaak, based on what the KVK and Ondernemersplein write:
These disadvantages stand against them:
The KVK offers four questions: do you want to start your business alone, do you want to get going quickly and easily, do you have enough money of your own to start, and do you expect less than €150,000 profit per year? If you can answer them with yes, according to the KVK an eenmanszaak could suit you. According to the KVK you can always change your legal form: convert your eenmanszaak into a bv, or merge it into, for example, a vof or maatschap.
Stopping or closing an eenmanszaak
If you want to stop your eenmanszaak, you deregister it with the KVK. According to the KVK, you arrange this online via Mijn KVK with your DigiD or European login, and deregistering is free. If you have no DigiD or European login, you can do it by post with form 14. You choose a date on which your eenmanszaak stops; by that date you must have stopped all your business activities. A deregistration is final, and temporary deregistration is not possible.
Before you close your eenmanszaak, according to Ondernemersplein you check the consequences for your account, your insurance, your pension fund and any permits. According to the KVK, your business account is linked to your business’s KVK registration, so ask your bank or provider how long you can still use it after deregistration. The KVK passes your deregistration on to the Belastingdienst. Keep filing returns as long as they appear in Mijn Belastingdienst Zakelijk. If your business has become more valuable since it was set up, you pay tax on that gain, and you must also settle any tax-deferred retirement reserve (fiscale oudedagsreserve) you have built up.
A business account for your eenmanszaak
Do you need a separate account for your eenmanszaak? Vivid’s site puts it this way: “No. The law doesn’t require a business account, but it brings clear benefits.” With a separate account you have a better overview of what comes in and goes out for the business, and that makes your records simpler. At Vivid, an eenmanszaak opens the account in the owner’s own name, because legally there is no separate business. With Vivid’s business account for freelancers:
Even with a free business account, individual services can incur costs, for example extra cards, withdrawals above certain exempt amounts or premium features from higher plans.
Vivid in short: a business account in your own name for your eenmanszaak, with a Dutch IBAN, sub-accounts, invoicing and export files for your bookkeeping.
Your eenmanszaak, your own account
Open a business account with a Dutch IBAN for your eenmanszaak online.
Frequently asked questions
What is an eenmanszaak?
What is an eenmanszaak exactly? A legal form in which you are the sole owner of the business. It is not a legal entity, so you are personally liable for the debts of your business.
What does it cost to set up an eenmanszaak?
In 2026 the KVK charges a one-off registration fee of €85.15. A notary or lawyer is not needed.
Are you personally liable with an eenmanszaak?
Yes. If you cannot pay business debts, all your assets count, including your savings and your home. For your partner, that depends on your cohabitation agreement or marriage and the year you married.
Which taxes do you pay with an eenmanszaak?
Income tax on your profit and, according to the KVK, usually VAT as well. If you are an entrepreneur for income tax, you are entitled to the SME profit exemption: 12.7% of the profit in 2026.
Can you have staff with an eenmanszaak?
Yes, and without a maximum number of employees. The first employee means registering as an employer with the Belastingdienst and notifying the KVK.
What is the difference between an eenmanszaak and a zzp’er?
Zzp’er is not a legal form, an eenmanszaak is. A zzp’er works without staff and often has an eenmanszaak as their legal form.
How do you stop an eenmanszaak?
You deregister your eenmanszaak free of charge via Mijn KVK with your DigiD. The KVK passes this on to the Belastingdienst; you keep filing returns as long as they appear in Mijn Belastingdienst Zakelijk.
This article provides general information and is not legal or tax advice. The rules and 2026 amounts mentioned are as published by the KVK, 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.
