Get started as a freelancer or zzp’er
As a freelancer or self-employed professional without staff (zzp'er), you must register with KVK and sort out your tax affairs. You are responsible for your own bookkeeping, setting your hourly rate, and checking your VAT obligations. Make clear agreements with clients and check whether you need any insurance cover.
On this page
- What is a zzp'er?
- Can you be self-employed alongside paid employment?
- Register your business at KVK
- What costs will you have as a starting entrepreneur?
- What tax benefits are available for zzp'ers?
- Must you charge VAT as a zzp'er?
- Find assignments
- What contracts do you need as a freelancer?
- How do you manage risks and ensure your security as a zzp'er?
- Frequently asked questions about starting as a zzp'er
- Statistics: self-employed professionals
What is a zzp'er?
Zzp'er stands for zelfstandige zonder personeel, (self-employed person without staff). It is a commonly used abbreviation for someone who runs their own business. That person provides services or sells products independently and earns money from doing so.
Neither zzp'er nor freelancer are legal structures in the Netherlands. Most self-employed professionals register as a sole proprietor (eenmanszaak). But you can also choose another legal structure, such as a private limited company (BV). This depends on your situation and what you want.
What is the difference between a freelancer and zzp’er?
There is actually no difference between the terms zzp’er and freelancer. They both mean that:
- you work for different clients;
- you do not have an employment contract with the clients;
- you carry out an assignment temporarily as an independent entrepreneur;
- your client pays you for a specific assignment; and
- the client does not deduct payroll tax. You pay this yourself via your tax return.
Advantages and disadvantages of being a freelancer
Working as a freelanncer has both advantages and disadvantages
- As a zzp'er, you decide for yourself who you work for.
- You decide for yourself where, when, and how you work.
- You often earn a higher hourly rate than if you were employed.
Read more about the benefits of being an entrepreneur on the KVK website.
- No continued pay in the event of illness: if you do not work, you will not receive any income.
- No entitlement to employee insurance schemes, such as unemployment benefit (WW) if you become unemployed.
- You do not automatically build up a pension: you must make your own arrangements for this.
Read more about how to arrange your pension as a zzp'er.
Can you be self-employed alongside paid employment?
Yes, you can also work as a freelancer, alongside your paid job. Check with your employer first, before taking on freelance assignments. And check whether your contract with your employer contains a non-compete clause. You should also register with KVK. Find out what else you need to think about if you are starting your own business whilst in paid employment.
Useful tools if you want to become a freelancer
Are you preparing to set up your own business? You can use various tools and resources provided by KVK and other government organisations to help you with this:
Register your business at KVK
As an entrepreneur, you must register in the KVK Business Register. Check first if you meet KVK's criteria for entrepreneurs. KVK then passes on your details to the Netherlands Tax Administration (Belastingdienst).
Avoid false self-employment
You must avoid false self-employment. This is a situation in which you accept an assignment as a self-employed person, but under the rules it is actually a case of employment. Your client then acts as an employer but does not pay the taxes associated with employment. Check with your client whether you will be carrying out an assignment as an employee or as a self-employed person.
What costs will you have as a starting entrepreneur?
You will pay a registration fee to KVK. Are you setting up a BV? If so, you will pay notary fees for the notarial deed you need. Other common costs for new entrepreneurs include:
- Administration costs for using an online accounting package. Or a bookkeeper if you outsource your bookkeeping.
- The bank charges a fee for a (business) bank account.
- Telephone and internet subscriptions.
- Costs for a home office or the rent for business premises.
- Transport costs. For public transport or car expenses if you use your private car. Do you lease a business car or van? If so, you will often pay additional tax liability.
- Website and marketing costs. For example, for a logo or photographic material for your website or social media.
What tax benefits are available for zzp'ers?
As a self-employed professional without staff, you can make use of tax deductions that may reduce the tax on your income:
Tax deductions for the self-employed (eenmanszaak)
There are various tax deductions available to entrepreneurs that can reduce the amount of income tax you pay. These include the private business ownership allowance (zelfstandigenaftrek) and deductions for business expenses.
For new entrepreneurs, there are specific start-up schemes. The government is working on plans to phase out the start-up allowance (startersregeling) and end random depreciation. Read more about the start-up schemes and the proposed legislative changes.
Private business ownership allowance in the income tax return
You may deduct an amount on your income tax return, provided you meet the conditions. For example, you must work at least 1,225 hours per year on your business. This is known as the private business ownership allowance. The Tax Administration sets the amount each year. This amount will be reduced further in the coming years. Check how much you can deduct from your profits on your income tax return.
Must you charge VAT as a zzp'er?
Yes, every self-employed person must charge VAT to customers. Unless you provide services in a sector that is VAT exempt. Or if you make use of the small businesses scheme (KOR) when your turnover is less than €20,000 per calendar year. In that case, you do not need to charge VAT to your customers or pay it to the Tax Administration. However, you will not be able to claim back VAT.
If you are not required to register with the KVK, you may still need to submit a VAT return. The Tax Administration will assess whether you are an entrepreneur for VAT purposes.
Find out how to file a VAT return.
Find assignments
There are various ways you can find freelance assignments and contact potential clients.For example:
What contracts do you need as a freelancer?
You should set out the terms of every service or product you offer in a purchase agreement. The other contracts you will need depend on what you will be doing. For example, will you be working from home, or will you be renting a workspace in a shared office building? Some important contracts for self-employed professionals include:
For every service or product, you must set out the agreements with the client in writing in a purchase agreement (koopovereenkomst). This type of agreement is also known as a purchase contract (koopcontract) or service agreement (dienstenovereenkomst).
Read how to enter into a purchase agreement.
Your rights if your freelance assignment is terminated
Your client may terminate your assignment. As a zzp’er, you will then not receive any income as an employee would. Unless you have made agreements with your client about an end date, notice periods, or a set result. If you have put these agreements in writing they are valid and your client must honour them.
Are you planning to join a franchise? As a franchisee, you will enter into a franchise agreement with a franchisor. You will then be able to set up a business using the same franchise concept and the same name.
Find out more about franchise contracts and what you need to do before signing.
Do you want to rent commercial premises? In that case, you will enter into a tenancy agreement with the landlord. This will include, for example, a description of the premises, the floor area, and the rent.
Find out more about renting commercial property on the KVK website
Check the rules for renting premises
There are different rules for renting small-firm business premises. These are premises that are open to the public, such as a shop or a hospitality establishment.
Different rules apply to other types of premises, such as an office or storage space.
Read about the rules for leasing business premises.
Registering with KVK without a tenancy agreement
If you want to register with KVK but have not yet signed a tenancy agreement, bring a statement of intent from the landlord or estate agent.
Read more about registering in advance with KVK.
Are you planning to lease a business asset? For example, a car or a machine. In that case, you will enter into a lease contract with the leasing firm.
Find out more about business assest leasing.
If you want to start a business with others, you can set out the terms of your agreement in a cooperation contract. For example, in the case of a general partnership (VOF) or a professional partnership (maatschap).
Find out what else you need to think about when starting a business together.
Read more about entering into agreements and contracts.
How do you manage risks and ensure your security as a zzp'er?
As an entrepreneur, there are many ways in which you can reduce your risks and increase your security. For example:
General terms and conditions are not mandatory. There are statutory rules that always apply (in Dutch) to you and your customer. However, it is wise to use general terms and conditions. These set out, for example, agreements regarding delivery, payment, and warranty.
Read more about drafting general terms and conditions.
Your legal structure determines your liability. With a sole proprietorship, for example, you are personally liable for debts. This means that if you are no longer able to pay your bills, you must pay them out of your own funds. With a legal structure that has legal personality, your liability is limited. For example, a private limited company (BV).
Use the tool Which legal structure suits your company to make the best choice for your situation.
As a freelancer, you do not automatically build up pension rights. You will usually need to make your own plans if you want to receive a pension when you stop working. In some cases, participation in a pension scheme is mandatory, such as in certain parts of the construction industry.
Read more about building up a pension as a zzp'er.
Insurance protects you against certain business risks:
- With a business liability insurance you are insured if you, your employees, or your products cause damage to others.
- Sometimes professional indemnity insurance is needed, for example, for financial advisers. This means you are partly or fully protected against (financial) loss in the event of a mistake in your work.
- Also check if you need disability insurance. If you fall ill or become unable to work, this insurance ensures you will still receive an income. You can also insure against loss of income due to illness or an accident in other ways. For example, with a donation circle.
Find out what other insurance policies you can take out to reduce your risks.
Check whether your new customer or business partner is reliable by verifying their details with the Netherlands Chamber of Commerce KVK. For example, you could view an extract from the Business Register. Find out what else you can do to check your new business partner with KVK.
Read more about limiting your business risks on the KVK website.
Freelance organisations
Do you need help with your plans, administration, or a legal problem? There are several sector organisations for self-employed professionals in the Netherlands to advise and offer support.
- CNV Zelfstandigen (in Dutch)
- FNV Zelfstandigen (in Dutch)
- Platform zelfstandige ondernemers (in Dutch)
- ZZP Nederland (in Dutch)
There are also organisations and networks for specific professional groups. Such as journalists, artists, and entrepreneurs in the construction industry. Find out more about support for self-employed professionals in the Netherlands.
Frequently asked questions about starting as a zzp'er
Once you have registered with KVK, the Netherlands Tax Administration will automatically get your details. They will then decide whether you are an entrepreneur for income tax purposes and for VAT purposes. This is separate from KVK's criteria for registering you as an entrepreneur.
A business account is not mandatory but it can be useful. For example, to keep your business expenses separate from your personal finances. Banks also usually state in their terms and conditions that you are not allowed to use your personal account for business purposes.
Find out what you need to consider when choosing between a business or personal bank account.
In a price quotation, you describe the service or product you will provide to a customer and the price you will charge. Some parts of a quote are required, such as:
- your company details
- your customer’s details
- the quotation number
- a summary of the activities
- your rate or project price
- the validity period of your price quotation
- the right to ask for a deposit of up to 50% of the total amount
- a reference to your general terms and conditions
Find out what else you should pay attention to when making a price quotation.
Yes, you can shield your home or visiting address in the KVK Business Register. In that case, you will need to register a different postal address, such as a PO box. If you have not yet started your business, please state when registering that only your postal address may be visible. This must be a different address to your home address.
Yes, as a freelancer or zzp'er, you can employ staff. ZZP is not a legal structure; most zzp'ers and freelancers register with the legal structure of sole proprietorship (eenmanszaak). A sole proprietorship has 1 owner and can employ staff. Find out what you need to do if you are employing staff for the first time.