Carrying out temporary assignments as a self-employed professional in the Netherlands
If you are a self-employed entrepreneur and intend to carry out a temporary assignment in the Netherlands, you will have to comply with the rules set by the Dutch government. You can use this step-by-step plan to find out what you need to do and consider.
Is a zzp'er or a freelancer the same as a self-employed professional in the Netherlands?
If you are a self-employed professional in the Netherlands, you will often come across the abbreviation zzp'er. This is short for zelfstandige zonder personeel, or self-employed professional without employees. The term freelancer is also used. Neither zzp'er nor freelancer are legal structures in the Netherlands. If you register with the Netherlands Chamber of Commerce KVK, you will have to choose an existing legal structure, such as eenmanszaak (sole proprietor).
Before you come to the Netherlands
If you are from outside the EU/EEA or Switzerland, and your assignment in the Netherlands is for longer than 90 days, you may need a residence permit. Use our interactive tool Coming to the Netherlands as an entrepreneur to find out if this applies to you.
Register for a Citizen Service Number
If you are staying in the Netherlands and have to pay income tax in the Netherlands, you will need a Citizen Service Number (Burgerservicenummer, BSN). You will receive this number when you register with your municipality or, if you are a non-resident, with the Non-residents Records Database (Registratie Niet Ingezetenen, RNIBSN).
Professional qualifications
You are only allowed to practise certain professions in the Netherlands if you have the correct qualifications. You must have this certificate officially recognised by the competent authority in the country where you obtained the certificate.
Work permit
You need a work permit if you come from a country outside of the European Economic Area (EEA) or Switzerland. Your customer must apply for this work permit from the Employee Insurance Agency (Uitkeringsinstituut Werknemersverzekeringen, UWV).
Valid proof of identity
To register with KVK and/or the Netherlands Tax Administration (step 3), you need valid ID. Also, your customer is required to make a copy of your proof of identity at the start of your assignment and to keep the copy. And you must always be able to show proof of identity in the event of an inspection.
A1/(E)101 statement
If you work in the Netherlands on a temporary basis, you can sometimes remain insured for social security purposes in the country where your company has its registered office. For this purpose you will need to apply for an A1/(E)101 statement from the organisation responsible for social security in your country.
If you are from the EEA or Switzerland, in some cases you must notify the Dutch government of your assignment in the Netherlands via this online notification portal. You must give information on how long you will be staying, what work you will be doing, and more. Check the list of all the data you need to submit. The sector you work in determines whether or not you need to notify the government. Check the sector list.
Please note: the duty to notify does not apply to occasional work like business meetings, conferences, or emergency repair work.
If you provide services in the Netherlands, you may have to pay turnover tax (VAT). For this purpose, you must register with the International Office of the Tax Administration (Belastingdienst).
You are going to carry out a temporary assignment, for a short period. You most likely do not have to register your business with the Dutch Business Register at KVK. However, you may do so. For example, if your client asks you to. If you do register with KVK, your details will be forwarded by KVK to the Tax Administration, so you will not have to register with them separately.
If you are not sure whether you should register with KVK, you can contact the KVK Advice Team.
False self-employment means that someone carries out an assignment as a self-employed professional, but according to the rules is actually an employee.For example, because the zzp'er cannot determine themselves when or how to do the work. The client is actually the employer, but does not pay payroll taxes. Both you and your client are obliged to avoid false self-employment under the Wet DBA (the Employment Relationships Deregulation Act).
The Netherlands Tax Administration will check whether the relationship you have with your clients is truly that of a self-employed professional with their client, or actually one of employment.
VAT
You may have to charge your customer VAT if you carry out an assignment in the Netherlands. You may also be able to claim back VAT that you have paid in the Netherlands.
Income tax
If your business does not have a permanent branch in the Netherlands, you are normally not liable for Dutch income tax. However, in some cases you are liable. You can check this with the Tax Administration.
As a self-employed professional you must comply with a number of rules regarding health and safety at work. You must prevent serious occupational dangers for yourself and the people you work with.
In the Netherlands, you are not obliged to insure yourself against business risks. However, if you do not have an E101/A1 statement, you will have to take out Dutch health insurance.
When you determine your hourly rate, take into account the amount of experience you have, and the going rate in your line of business. Do not overprice yourself, nor sell yourself too cheaply; that may land you the project you are angling for now, but it may come back to haunt you in future projects. For one thing, you will not be able to raise your prices with that customer for at least a year.
Also be sure to take into account the costs you make and the hours you spend on your business administration, for example. See the article How to determine your hourly rate for tips and a calculation example.
About this step-by-step plan
This step-by-step plan is aimed specifically at self-employed entrepreneurs based outside the Netherlands. It is a general guideline; you may be subject to other obligations as well. For example, rules that apply to your sector. Other rules apply if you are a self-employed professional starting a company, or a business establishing a branch in the Netherlands.
For further information, contact the Netherlands Chamber of Commerce KVK or the Tax Administration (Belastingdienst). If you want to know more about the business climate of the Netherlands, sectors offering good opportunities and the practical aspects of doing business, visit Holland Trade and Invest.