Step-by-step plan: Starting as a healthcare professional in the Netherlands
If you intend to start up as a freelancer/self-employed professional (zzp'er) in the Dutch healthcare sector, you must comply with various government rules and regulations. You can use this step-by-step plan to determine which obligations you must fulfil.
This overview covers rules for freelance/self-employed healthcare practitioners who want to set up a healthcare in-home business, and for healthcare practitioners who set up their own practice, such as dentists and physiotherapists.
This step-by-step plan is merely a guideline. Several steps can be carried out at the same time. Depending on your healthcare profession, you may also be subject to other obligations.
To start a business and settle in the Netherlands, you may need a residence permit. Our interactive tool Coming to the Netherlands as an entrepreneur can help you find out quickly if this is true for you, and what other obligations you have to fulfil.
If you plan to start doing business in the Netherlands, you may also want to apply for a business bank account (IBAN). The Dutch Banking Association has created a Quick Scan to help you find out if you are eligible. Read how it works.
Check your employment relationship with your client to see whether you are taking on an assignment as an employee or as a self-employed person. You must avoid false self-employment. This is a situation in which you accept an assignment as a freelancer, but are actually employed.
In order to practise certain professions in healthcare, you must register in the BIG register. This requirement is in addition to your diploma and professional qualification. Only after registration in the BIG register may you use the legally protected professional title.
To work as a self-employed care professional, you need to be qualified. If you have foreign qualifications or diplomas, you need to have these validated. You can find out how your diploma compares to its Dutch equivalent, or how to get it evaluated via Nuffic, the Dutch organisation for internationalisation in education.
New businesses must register with the Netherlands Chamber of Commerce (KVK). KVK will pass on your details to the Netherlands Tax Administration. Within 2 weeks, you will receive your VAT identification number and your VAT number from the Tax Administration by post. Read more about these VAT numbers.
After registration with the Business Register, the Dutch Health Care Inspectorate (Inspectie Gezondheidszorg en Jeugd, IGJ) will ask you to fill in a questionnaire (in Dutch). They use this questionnaire to determine if you or your care institution falls under their supervision.
As a new healthcare provider in the Netherlands, you are obliged to register with the CIBG (in Dutch). This government organisation is part of the Dutch Ministry of Health, Welfare and Sports. You need eHerkenning for this. Please note: you can only register after the start date of your company.
After you register with CIBG, your details will automatically appear in the Healthcare Provider Portal (in Dutch). This is an overview portal where information from all registered healthcare providers in the Netherlands can be found publicly.
Do you want to provide your clients with insured care? This is care that is insured under the Health Insurance Act (Zvw) and the Long-Term Care Act (Wlz). Then you need a personal AGB code to declare the care you provide. That way you know you are getting paid for the care you provide, and that your patient will be reimbursed (in part) for the care.
You can only apply for an AGB code if you have a valid BIG registration or registration from a professional or quality register. The organisation managing the AGB register is Vektis. You can find all the relevant information on registering for AGB on starterindezorg.nl (in Dutch).
In healthcare you need a Certificate of Conduct (VOG). You can apply for this digitally at your municipality. With a VOG you prove that your behaviour in the past is not an objection for performing your work.
The care you provide must meet the care quality requirements set by law. You can use this self-test and exception list (in Dutch) to check whether you must meet the requirements of the Care Sector Quality, Complaints, and Disputes Act (Wet kwaliteit, klachten en geschillen zorg, Wkkgz).
Do you fall under the Wkkgz? If so, you must register with the Health Care Inspectorate before you can start. This is mandatory according to the Care Providers Entry Act (Wtza).
The Dutch Health Care Authority sets maximum rates for certain independent health care professions. Check the maximum rates for 2025 (in Dutch). Many health care services are exempt from VAT. Freelancers/self-employed professionals, partners in a company, and care agencies use the 21% rate.
General terms and conditions include rules about payment, delivery times, guarantees and disputes. For examples of terms and conditions, please consult various healthcare organisations. You are not obliged to draw up general terms and conditions.
You are obliged to take out health insurance in the Netherlands. You also have the option of taking out business insurance against a number of other business-related risks:
For certain healthcare professions, joining a pension fund is mandatory. Check for which professions an occupational pension fund is mandatory. As an entrepreneur, you do not automatically build up additional pension. You must make your own arrangements if you want to supplement the basic state pension (AOW). Read here what your options are.
If you plan to run a business from your home, you are normally obliged to report this plan to your local municipality. You should also take into account a number of tax matters and your rental or mortgage agreement.
Health care practitioners are required to keep records for each patient. These records contain various details, including the patient’s health and the treatment prescribed by the health care practitioner.
Please note: medical data is special personal data and you need to take measures to keep it safe. Read what to do to comply with the GDPR.
If you suspect child abuse or domestic violence, you have to use a reporting code.
Overview of step-by-step guides
Which profession do you want to pursue in healthcare? Each profession has its own laws and regulations. In this overview, you will find step-by-step guides for common types of professions:
Statistics: how many self-employed professionals start in healthcare?
The graph shows the number of self-employed professionals starting a business in the healthcare sector.