Going freelance in the Netherlands: the complete checklist for your first year
You're ready to work for yourself. But what exactly do you need to arrange? From KVK registration and VAT to the hours criterion, insurance and terms and conditions: this checklist makes sure you don't miss a thing.
Going freelance is exciting. Your first job, your first invoice, your own name on the door. But before you get there, there are a few things you need to get right. Some are mandatory; others are just common sense.
This checklist walks you through it all, step by step. Amounts apply to 2026 unless stated otherwise. Most of the official sources are in Dutch.
1. Check that you count as an entrepreneur
Working for yourself doesn't automatically make you an entrepreneur in the eyes of the Dutch Tax Administration. It looks at things like independence, how many clients you have, whether you expect to make a profit and whether you bear business risk. Only if you're an entrepreneur for income tax purposes do you qualify for the entrepreneur's deductions and the SME profit exemption. Read when you count as an entrepreneur (opens in a new tab) on the Tax Administration's website.
2. Choose your legal structure
Most freelancers start out as a sole proprietor (eenmanszaak). It's quick to set up and usually gives you the biggest tax advantage in the early years. The downside: you're personally liable for your business debts. Teaming up with others, or thinking about a private limited company (BV)? Then take a look at the overview of legal structures (opens in a new tab) on Ondernemersplein, the government's portal for entrepreneurs.
Calculator: sole proprietorship or BV?
Torn between a sole proprietorship and a BV? Enter your expected revenue and costs and compare what you'd take home under each. It shows you at what level of profit a BV might start to make sense for you. The calculation uses the 2026 rates and amounts.
Revenue before costs, in euros.
Business costs, excluding a director-major shareholder's salary.
BV costs, such as bookkeeping and an accountant. About €2,000 a year is an example, not a statutory amount. Default €0. Deducted before corporate tax.
At least 1,225 hours a year. Required for the self-employed deduction and the starter deduction. Each partner must meet the hours test themselves.
Extra starter deduction, only together with the hours criterion.
1 is a sole proprietorship. More than 1 is a partnership and profit is split equally. Each partner must meet the hours test themselves.
At least the highest of €58,000, the wage for the most comparable employment, or the wage of the best-paid employee. Lower only when that is plausible.
When you pay out, the profit after corporate tax is distributed; with 'Keep in the BV', it stays in the company.
Sole proprietorship / partnership
Net income
€64,023.15
Tax
€35,976.85
Tax credits
€2,143.04
Zvw (health insurance) contribution
€3,851.34
Effective rate
35.98%
Entrepreneur deductions and SME exemption
€13,747.60
BV
Highest net in this calculation
Net income
€64,668.32
Net if fully paid out
€64,668.32
Tax
€35,331.68
Tax credits
€4,877.24
Zvw (health insurance) contribution
€2,813.00
Effective rate
35.33%
Salary
€58,000.00
Dividend
€34,020.00
Corporate tax (your share)
€7,980.00
Left in the company
€0.00
A BV pays more net income between about €95,000.00 and €406,000.00 of profit at a salary of €58,000.00. The largest advantage in that band is about €6,031.12.
Sole proprietorship / partnership, Net income €64,023.15. BV, Highest net in this calculation, Net income €64,668.32
An indication based on 2026 tax rates. Includes the general tax credit, the labour credit and the Zvw contribution. The DGA is not insured for employee insurance schemes; you do pay the Zvw contribution of 4.85%. The self-employed and starter deductions follow your hours-criterion answer, without loss relief. The SME profit exemption (12.7%) applies with or without the hours criterion. BV costs (incorporation costs, administration, accountant) are only included if you enter them; default €0. Not included: box 3, employer charges on the DGA salary, and a fiscal partner (who can split box 2). The 'Highest net' label always compares as if all profit is paid out. The salary is the amount you entered, and the age is below the state-pension age. Your real result can differ by thousands of euros. Have a tax adviser or accountant advise you when you choose a legal form.
This is an indication, not tax advice.
3. Register with the KVK
Registering with the Netherlands Chamber of Commerce (KVK) is mandatory. For a new business, you pay a one-off registration fee of €85.15 (opens in a new tab), which you can deduct as a business expense. Once registered, you receive a KVK number, and the KVK passes your details on to the Tax Administration.
4. Sort out your VAT numbers and consider the KOR
The Tax Administration gives you two numbers. Your VAT identification number (btw-id) goes on your invoices and your website. Your VAT tax number (omzetbelastingnummer) is only for dealings with the Tax Administration, because it contains your citizen service number (BSN). You'll find more on the Tax Administration's website (opens in a new tab).
Expecting a modest turnover? Under the small business scheme (KOR) (opens in a new tab), you don't charge VAT if your turnover is no more than €20,000 per calendar year. In return, you can't reclaim VAT on your costs. So work out which option suits you best.
5. Open a business bank account
A separate business account isn't mandatory for a sole proprietor, but it's a smart move. It keeps your personal and business finances apart and makes your bookkeeping much clearer. What's more, the proposed Self-Employment Act (opens in a new tab) lists a business bank account as one of the hallmarks of a self-employed professional.
6. Set up your bookkeeping
You're required to keep proper records and retain them for 7 years (opens in a new tab), or 10 years for anything relating to real estate. Pick an accounting tool or a fixed routine from day one. File your VAT returns on time, usually every quarter. And ask the Tax Administration for a provisional income tax assessment, so you don't get hit with one big bill at the end.
7. Track your hours for the hours criterion
To qualify for the self-employed deduction and the start-up deduction, you need to meet the hours criterion (opens in a new tab): at least 1,225 hours a year spent on your business. That's not just billable hours. Sales, admin and training count too. So track your hours from the start, so you can prove it.
8. Build your safety net: disability, liability and pension
As a freelancer, there's no employer to keep paying you when you're ill.
Disability. Disability insurance (AOV) isn't mandatory yet. There is, however, a bill for a compulsory basic insurance (opens in a new tab) before the Dutch House of Representatives. According to the Dutch government (opens in a new tab), the premium would be 5.4% of your profit, capped at €171 a month, with a two-year waiting period. No start date has been set. So look at what works for you now: private disability insurance, a broodfonds (a mutual support group of freelancers) or your own savings buffer.
Liability. Professional indemnity insurance covers damage caused by mistakes in your work. Public liability insurance covers damage to people or property. Some clients require one or both.
Pension. You don't build up a pension automatically. You can save or invest tax-efficiently through an annuity scheme (lijfrente).
9. Put your agreements in writing
Never work without clear agreements. Send a quote, get the job confirmed and record what you'll deliver, when and at what rate. Ondernemersplein has a useful overview of contracts and agreements (opens in a new tab).
Using general terms and conditions? Then you need to give them to your client before or at the moment the contract is concluded. Otherwise, your client may be able to have them set aside. The KVK explains how to get this right (opens in a new tab).
10. Work as a business, not as a disguised employee
Since 2025, the Tax Administration has been actively checking for false self-employment again. So genuinely work as a business: decide how you do the work, work for several clients where you can and carry your own risk. The government is working on the Self-Employment Act, which aims to give more clarity up front from 2028. The proposal has been open for consultation since 1 October 2026.
The bottom line
A good start saves you a lot of hassle later on. Tick off this list and you'll be on solid ground as a business owner.
xFreelance makes it easier. Keep your CV, clients and projects in one place, log your hours and have them approved online by your client, and find jobs from different platforms on a single board. That leaves you more time for the work you love.
