Rules for starting a business as a minor

In the Netherlands, if you are younger than 18 years of age, you are a minor. As a minor you need permission from your parents for legal actions such as making a purchase, borrowing money or signing a contract.

Applying for limited legal capacity

If you want to perform legal acts without your parents' permission and you want to be personally liable for legal acts performed in a commercial capacity, you can apply for limited legal capacity. You have to submit an application to the district court, specifically the subdistrict sector that is competent for your place of residence. You have to be at least 16 years old to do so. Limited legal capacity is not necessary in order to start a business. Limited legal capacity automatically expires when you turn 18. Minors younger than 16 always need their parents’ permission and they cannot apply for limited legal capacity.

Registering your business

There is no minimum age to start a business. The activities your company intends to undertake should be fitting for your age and you should be able to perform the work independently. You do need your parents’ or legal guardian’s permission to register your business with the Chamber of Commerce (KVK). You can bring one of your parents or you guardian to you KVK appointment. Alternatively you can have them sign a statement of approval (akkoordverklaring, in Dutch), proof of authorisation or limited legal capacity.

Compulsory education

Until you reach 16 years of age, you are required to follow education until you obtain a starting qualification. This means you have to graduate secondary education (havo or vwo) or intermediate vocational education (mbo). If you do not have a diploma from such an education, you have to stay in school until you reach 18. If you earn money from your business, this may affect the amount of study financing you are entitled to.

Paying taxes

As a minor running a business you will have to pay taxes. The Dutch Tax and Customs Administration (Belastingdienst) will decide if you qualify as an entrepreneur for income tax and turnover tax (VAT).