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Legal structures for businesses

This information is provided by

Netherlands Enterprise Agency | Statistics Netherlands organisation (CBS)

New businesses in the Netherlands have to choose between a number of legal structures. This also applies to self-employed professionals and freelancers (both of which are not legal structures). Your choice will help determine such aspects as liability and tax obligations.

Types of legal structures

There are legal structures with and without corporate (legal) personality.

Legal structures without corporate (legal) personality are:

Legal structures with corporate (legal) personality are:

When you set up a legal structure with legal personality, a civil law notary has to draw up the relevant papers, including your registration at the Netherlands Chamber of Commerce (KvK). If you choose a legal structure without legal personality, you will be personally liable for the debt of your company, with your private capital. This is usually not the case for a legal structure with legal personality. You can find more information about the different legal structure in the brochure 'Starting your own business'External link (Netherlands Chamber of Commerce).

Which corporate structure suits your company?

There are many possible legal structures for businesses, as listed above. Which one best suits you depends on your circumstances. The most common considerations have been compiled on Choosing a legal structure: what to consider to help you decide. If you need personalised advice, contact the Chamber of Commerce.

Self-employed professionals without employees

Neither a self-employed professional (also known as a zzp'er) nor a freelancer is a legal structure. When you work as a self-employed professional or freelancer, you have to select a legal structure. Most self-employed professionals act as sole proprietors or have a private limited company.

European legal structures

European legal structures offer you the option to work together across borders with companies from other Member States of the European Union. There are three European legal structures:

Legal entity supervision

If you want to incorporate a private or public limited company, or amend your articles of association? Your legal entity falls under the continuous supervision of Justis, the Agency for Scrutiny, Integrity and Screening (Ministry of Justice and Security). The aim is to detect and prevent abuse. You no longer require a certificate of no objection (verklaring van geen bezwaar).

Changes in the legal structure

Changes in the legal structure or the collaborative venture in which your business participates will have fiscal and administrative consequences. Changes must be reported to the Dutch Tax and Customs Administration (Belastingdienst) and the Netherlands Chamber of CommerceExternal link (Kamer van Koophandel, KvK). You may have to re-apply for certain licences from your municipality, including, for example, the licence under the Licensing and Catering Act and operating permit.

Statistics: businesses by legal form

Number of businesses by most frequent legal form.

This article is related to:

This information is provided by

Netherlands Enterprise Agency
Statistics Netherlands organisation (CBS)