Step-by-step plan: Starting as a freelance construction worker
Do you want to start working freelance in the construction sector in the Netherlands? For example, as a contractor, plasterer, carpenter, welder, or painter? Then you will need tools and perhaps a company vehicle. You also need to follow rules. For example, to make sure you work safely. This step-by-step plan tells you what you need to know and arrange before you get started.
Entrepreneurs who intend to stay in the Netherlands must fulfil a number of conditions. You will sometimes also require a residence permit. Our interactive tool Moving to the Netherlands as an entrepreneur will tell you what 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 with your client whether you will be carrying out the assignment as an employee or as a freelancer, zzp'er. You must avoid false self-employment. This is a situation in which you accept an assignment as a freelancer, but meet all the conditions of an employee.
Do you hire a zzp'er? But is this zzp'er actually an employee in false self-employment? You may get a post-tax assessment and a fine.
You need to be able to prove together that the relationship is not one of employment.
Before you can register your business, you must choose a legal structure. Be aware that freelance and self-employed professional (zelfstandige zonder personeel, or zzp'er) are not legal business structures. Most freelance construction workers start out as a sole proprietorship (eenmanszaak). But you can also set up a private limited company (BV). You need a civil-law notary for this.
Use our Tool for choosing a Dutch legal structure to guide you through some of the main considerations.
When you start a business, you must register with the Business Register at the Netherlands Chamber of Commerce KVK. You can do this online. First choose a company name and a legal business structure. Then make an appointment with KVK to finalise your registration.
KVK will pass on your details to the Netherlands Tax Administration
KVK will pass on your details to the Netherlands Tax Administration (Belastingdienst). If the Tax Administration considers you an entrepreneur for VAT purposes, you will receive your VAT identification number and VAT number within 2 weeks by post.
You can own a van privately and use it for your business as well. Or the other way around. Either way, 2 types of tax are involved:
Privately owned van
Income tax
Is your work van classified as a private vehicle for income tax purposes? If so, you cannot deduct any vehicle costs from your turnover. However, you may deduct a kilometre allowance from your profit.
VAT
Is your work van registered for VAT purposes as a private vehicle? If so, you can deduct the VAT on maintenance and use. But only for business journeys. And only for turnover taxed with VAT (in Dutch).
Company owned van
Income tax
Is your a business asset for income tax purposes? Then you pay all the costs through your business, such as maintenance and fuel.
If you drive the van more than 500 km privately, you will have to pay ‘additional tax’ (bijtelling) for income tax purposes. Do you use your van solely for transporting goods? If so, specific rules apply.
VAT
Is the work van a business asset for VAT purposes? And do you also use the work van privately? You can deduct the VAT on the purchase, use, and maintenance of the vehicle if it is used for for turnover taxed with VAT (in Dutch).
Your tools and machinery must be safe to work with.
- Stairs and ladders must be stable and made of sturdy material.
Do you work entirely independently? If so, you are not obliged to have your tools inspected regularly. But clients or insurers may require this. And if you hire another freelancer, or if you act as an employer, the regulations governing work equipment may well apply to you.
With general terms and conditions, you can avoid misunderstandings with customers and suppliers. You protect yourself and prevent any confusion later on. For example, regarding unexpected additional work, payment terms, and liability. Sometimes a sector organisation has general terms and conditions you can use.
Do not copy general terms and conditions
Do not simply use the general terms and conditions of others. They may be protected by copyright. Or they may not suit your business.
When you start a business, you are required to keep business records. Your records are the basis for your tax returns. In addition to financial records, you need to keep business administration records:
Financial records consist of your invoices and receipts. You can keep financial records yourself. For example, in Excel. Or you can use an online accounting system. You can also outsource accounting to an accountant.
You also need to prepare quotations, make calculations, register working hours, draw up invoices, and schedule appointments. These are all business administration records. You can use Excel or an online system. There is administration software for the construction sector. In general, you cannot outsource this record-keeping and must do it yourself.
You cannot view this video due to your cookie settings. Would you like to watch?or Watch this video on YouTubeHow cookies are used on Business.gov.nl.You must file an income tax return with the Tax Administration. When filing your income tax return, you can make use of tax deductions and tax schemes if you are an entrepreneur for income tax purposes. This means you will pay less tax. But you must follow the Tax Administration’s requirements for business records and what you are required to include in your invoices.
Read more about income tax returns:
Submitting a VAT return
You must also submit a VAT return. You declare the VAT you have charged to your customers. And you deduct the VAT that your suppliers, for example, have charged you.
Read more about submitting a VAT return.
You cannot view this video due to your cookie settings. Would you like to watch?or Watch this video on YouTubeHow cookies are used on Business.gov.nl.Exactly which rules you must deal with depends on what work you are going to do. As an independent worker, you must comply with health and safety regulations. There are also regulations to improve quality standards in the construction sector:
You are responsible for your own safety and that of others. Accidents can happen in construction. That is why you will have to deal with the rules for freelancers in the Working Conditions Act (Arbowet). For example:
- Do you work at heights of 2.5 metres and higher, for example on roofs or scaffolding? Then you must follow rules on fall protection.
- Do you work with hazardous substances? Carcinogenic substances, for instance. Then take safety measures. This also applies if you work in enclosed spaces.
See the overview of working conditions for self-employed professionals.
Health and safety rules when hiring another freelancer
Are you hiring another self-employed person to help you with an assignment? If so, the Working Conditions Act regards you as an employer and the freelancer you have hired as an employee. In that case, you are responsible for all health and safety regulations, and for good working conditions. For example, by providing personal protective equipment.
The same health and safety rules as the client’s staff
Are you a contractor working at a site where your client’s employees are also based? If so, the same health and safety regulations apply to you as to the employees. For example, you are entitled to fixed rest periods and a maximum number of working hours per week.
You must comply with measures to improve overall quality in the construction sector (Wet kwaliteitsborging voor het bouwen, Wkb). Among other things, an independent quality assurance officer must check whether a new construction project meets the building requirements. Builders also have greater liability in case of construction errors. The Wkb for new-build properties came into force on 1 January 2024.
These rules do not yet apply to the renovation, rebuilding, and conversion of existing buildings. It is not yet known when the Wkb rules for existing buildings will take effect.
Do you discover asbestos in a building? Report this to your client. They must have the asbestos removed by a certified asbestos removal company under strict safety requirements.
Between 2025 and 2030, many Dutch cities introduce a zero-emission zone in their city centre. This is being done step by step. In some towns, the zone is already in place; in others, it is not yet. Vehicles running on diesel or petrol are not allowed to drive into the inner-city area.
Subsidies and tax benefits for electric vehicles
Want to buy an electric van? Check the Subsidy and funding guide from the Netherlands Enterprise Agency (RVO) to see if you can take advantage of a scheme that suits your sustainable transport plans.
Environmental zones
Many big cities have environmental zones. These are different from zero-emission zones. Environmental zones are places where diesel motor vehicles are banned or restricted from driving.
Your clients or insurance companies may ask for a valid Safety Checklist for Contractors certificate (Veiligheid Checklist Aannemers, VCA). This certificate shows that your company complies with health and safety rules. It is not mandatory to have an VCA certificate, but it is often asked for in the electrical engineering and scaffolding construction sectors.
As a self-employed professional in the construction sector, you run risks. Damaging a client’s property, for example, or injuring yourself if you fall off a ladder. Taking out insurance means you limit your risk. Some types of insurance are mandatory. Ask your insurance company about conditions, coverage, and costs before taking out insurance.
These types of insurance are important for you as a self-employed construction worker:
With disability insurance (AOV), you are insured against loss of income in case of illness or disability. This insurance is mandatory with some clients.
Other options
You can also take care of income loss together with other entrepreneurs in a donation circle (schenkkring). Participants deposit a monthly amount into their own donation circle account. If a participant falls ill, they receive a donation from the other participants. A waiting period can be agreed. During this period, you will not get paid. Well-known examples of a donation circle are a Broodfonds (in Dutch) or VoorzieningenFonds (in Dutch).
Business liability insurance (Bedrijfsaansprakelijkheidsverzekering, AVB) covers you if you cause damage. For example, due to an accident or if you drop something. An AVB is not mandatory for a self-employed construction worker. However, it may be a requirement of your sector association, client, or subcontractor.
You are insured for damage to your van with motor vehicle insurance. For example, damage caused by a collision. In some cases, vehicle insurance also covers theft of tools from your van. Note: you must have third-party liability insurance (WAM or WA verzekering) for your (company) vehicle.
Construction All Risks (CAR) insurance covers damage that occurs during construction work. For example, damage you cause to a property in which you carry out work. CAR insurance comes in several types with different degrees of coverage.
Check whether you are required to join a compulsory pension fund (in Dutch). The following industries require you to participate in a sector pension fund:
- Painters and decorators, glaziers (in Dutch)
If you are not required to join a pension scheme, you are not automatically covered for your retirement. You will need to make your own arrangements, for example by saving or investing.
As an entrepreneur or self-employed professional in the Netherlands, you are entitled to a basic pension under the General old age Act (Algemene Ouderdomswet, AOW).
When calculating your hourly rate, consider the income you need. And the rates your competitors charge. Use the KVK tool to calculate your hourly rate.
If you work together with other entrepreneurs, you are not allowed to make price agreements. For example, by agreeing on a minimum price. Or dividing up customers. This is called cartel formation and is prohibited because it creates unfair competition.
You can find work in construction in various ways. For example, you can take on jobs as a subcontractor or work through an online platform. You can also work for the government through a tender.