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Part-time entrepreneurs in the Netherlands are subject to the same rules as full-time entrepreneurs.
Permission employer necessary?
If you start your business in addition to your job, you must discuss your plans with your employer. Sometimes arrangements about this already exist in your employment contract. You may have to deal with a non-compete or a non-solicitation clause. Even when you leave the company, these clauses may still apply temporarily. If you have a fixed-term (temporary) contract, your employer may only include such clauses in extraordinary circumstances.
Taxes and allowable deductions
You will have to deal with VAT and income tax. Do you only pay a small amount of VAT annually? You may qualify for the small business scheme if your turnover is less than €20,000 per year. This means that you will pay no VAT on your return, you do not charge VAT to you customers and you cannot deduct VAT charged to you.
Extra allowable deductions
You are entitled to extra allowable deductions if:
- you work at least 1,225 hours in your company annually
- you spend more than 50% of your working hours in your company
- the Dutch Tax and Customs Administration (Belastingdienst) considers you an entrepreneur for income tax
Working for clients
If you are going to work for clients, they want to know whether the Dutch Tax and Customs Administration (Belastingdienst) regards you as an entrepreneur. Otherwise they may have to pay income tax and insurance contributions for you. With a model agreement you can prove that you are truly an entrepreneur. Model agreements are not mandatory.
Watch our animation Starting a part-time business.