Step-by-step plan: Starting as a healthcare professional in the Netherlands

To start a business and settle in the Netherlands, you may need a residence permit. Our interactive tool Moving 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. Since 2025 the Netherlands Tax Administration has been enforcing stricter checks on this. You must avoid false self-employment. This is a situation in which you accept an assignment as a freelancer, but under the rules you are actually employed. This means the client is effectively the employer, but does not pay the taxes associated with regular employment.

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). Find out whether you meet the criteria for entrepreneurship.

KVK will pass on your details to the Tax Administration. If you are an entrepreneur for VAT purposes you will receive your VAT identification number and your VAT number from the Tax Administration by post. Read more about these VAT numbers.

Many healthcare services are exempt from VAT (in Dutch). If you only carry out exempt activities, you often do not need to submit a VAT return. If this applies to you, you will be informed by the Tax Administration. In that case, you do not charge VAT and do not claim back VAT paid. Are you starting work through an employment agency? If so, you may still need to submit a VAT return.

Check which rules apply to your VAT return in your specific situation. If you have any questions, contact the Tax Administration.

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.

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.

Do you want to provide your clients with insured care? This is care that is insured under the Long-Term Care Act (Wlz), for example, or the Social Support Act (Wmo). Then you need a personal AGB code to declare the care you provide.

AGB stands for Algemeen Gegevens Beheer (General Data Management). Healthcare providers need a personal AGB code to claim reimbursement from insurers. Having the code means you will be 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 does not prevent you 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). For example, the Wkkgz states that you must register with an independent disputes committee.

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).

Do you work entirely independently as a self-employed professional in the healthcare sector? If so, you do not need Wtza authorisation. Registration with CIGB is enough. If you no longer work alone, but with staff or within an organisation, for example, you may need to get authorisation.

You set your own rates. Annual maximum rates (in Dutch) apply to certain healthcare professions:

• For the Long-Term Care Act (WLZ), please consult the Dutch Healthcare Authority (NZa) and the care administration offices (in Dutch).
• For the Healthcare Insurance Act, please contact the health insurers and the NZa.
• For the Social Support Act or Youth Act, ask the municipality about the rates.

You are not obliged to draw up general terms and conditions but it is wise. General terms and conditions include rules about payment, delivery times, guarantees and disputes. For examples of terms and conditions, you can consult various healthcare organisations.

In the healthcare sector, professional indemnity insurance is often required. This may, for example, be a legal requirement (under the Long-Term Care Act, Social Support Act, Youth Act, or Healthcare Insurance Act) or a requirement set by a client. You can also take out insurance against a number of other (business) risks.

You must also have health insurance. This is mandatory for every resident of the Netherlands.

You are entitled to a basic state pension (AOW) when you stop working. As an entrepreneur, you do not automatically build up additional pension. You must make your own arrangements if you want to supplement the AOW.

Read more about building up a pension as a self-employed professional.

If you plan to run a business from your home, you must usually report this to your local municipality. You should also take into account a number of tax issues and your rental or mortgage agreement.

Read more about running a business from home.

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. There are rules about sharing medical data and how long you retain it.

If you suspect child abuse or domestic violence, you must follow a special reporting protocol.

A quality mark is not mandatory. However, clients, care administration offices, or municipalities may ask for one. A quality mark shows that your services meet the quality standards promised by the mark. Examples of some key quality marks in the care sector include:

• Mijn Keurmerk for self-employed professionals in (home) care who want to work for municipalities, care administration offices, or health insurers
• HKZ certificate (in Dutch) for, for example, nurses and carers in long-term care, home care, and maternity care