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Starting a business over the age of 50

Published by:
Netherlands Chamber of Commerce, KVK
Statistics Netherlands, CBS
4 min read

Starting a business later in life? Prepare well and avoid liability with your private assets. Take advantage of tax benefits for business owners. If you receive a state pension (AOW), your Tax-relief for new companies and Private business ownership allowance will be 50% lower than for other entrepreneurs.

Starting a business over 50: how does it work?

There is a lot involved in starting a business. Follow the step-by-step plan for starting your own business. Your company officially starts from the moment you register in the KVK Business Register. KVK passes on your details to the Belastingdienst (Tax Administration). You do not have to register your business separately with the Tax Administration. If the Tax Administration records you as an entrepreneur for VAT purposes, you will receive your VAT tax number and your VAT identification number (VAT ID).

> Follow the step-by-step plan for starting your own business.

Personal to-do list: starting a business

There is a lot involved in starting a business. Make your personal to-do list and check which steps to take, and which conditions and regulations apply. Answer the questions about your situation and get a tailored to-do list.

Have you built up private assets? Such as savings, investments, or surplus value on your home. Keep this in mind when choosing a legal structure. With some legal structures you are liable with your private assets for debts of your company. For example, if you have a sole proprietorship (eenmanszaak). When starting a business you choose a legal structure such as a sole proprietorship or BV and this is how your business is registered in the KVK Business Register.

Use the tool Which legal structure suits your company to decide what structure is best for your situation.

Tax benefits for business owners

When you start a business later in life. you are entitled to tax benefits.

Tax-relief for new companies and Private business ownership allowance

You are entitled to the Tax-relief for new companies and Private business ownership allowance if you meet 2 conditions:

  1. You are considered an entrepreneur for income tax purposes; and
  2. You meet the hours criterion.

SME profit exemption

The SME profit exemption (mkb-winstvrijstelling) is a tax deduction to your profit.You do not need to meet the hours criterion to get the SME profit exemption.

Read more about tax relief for starters.

Small businesses scheme (KOR)

Do you have a turnover of no more than €20,000 per calendar year? Then you might be entitled to take part in the Small businesses scheme (KOR). If you participate, you do not charge your customers any VAT.

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Protect your income in case of illness or occupational disability

Entrepreneurs are not covered by the Sickness Benefits Act (Ziektewet). You will have no income if you become ill or incapacitated.You must arrange this yourself or take out insurance

Disability insurance (AOV)

With disability insurance (AOV) you insure yourself against loss of income. If you are over 50, you can usually no longer take out an AOV. Or you have to pay a higher premium. The Employee Insurance Agency (Uitvoeringsinstituut Werknemersverzekeringen, UWV) has insurances for starters for which you do not have to undergo a medical examination. Disability insurance may become mandatory for entrepreneurs in the future.

Crowdsurance or donation circle

You can cover income loss in case of illness with crowdsurance or a schenkkring (donation circle). Participants make arrangements among themselves and save money to support each other. They assume mutual trust and solidarity. If you are ill, the other members will give you a donation to supplement your income. A waiting period may apply. During this period, you will not get paid.

Read more about disability insurance for self-employed professionals.

Building up a pension as a business owner

As a self-employed person, you have to take care of your own pension. Sometimes this is mandatory, depending on your profession or industry. Painters and plasterers, for example,must take part in a sector pension fund.

It is possible to continue your pension scheme on a voluntary basis for 10 years after employment. Contact the pension fund or pension insurer about this as soon as possible after the end of your salaried employment.

Starting a business while receiving Bbz or WW

Financial support for self-employed professionals (Bbz)

You can start your business from an assistance benefit. You can apply to your municipality for various forms of assistance based on the Besluit bijstandverlening zelfstandigen (Bbz). For example, a credit for working capital, or a temporary supplement to your income.

Starting a business while receiving an unemployment benefit (WW)

There are several ways you can start a business while on an unemployment benefit. With or without maintaining your benefit. You do usually need permission from UWV.

Using severance pay to start your own business

Were you fired and did you get severance pay (also known as transition payment)? You can use your net payment to prepare for the start of your business. Use your payment for training or coaching, for example.

Avoid false self-employment

You must avoid false self-employment. Check with your client whether you will do an assignment as an employee or as a self-employed person.

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Questions relating to this article?

Please contact the Netherlands Chamber of Commerce, KVK

Starting a business over the age of 50 | Business.gov.nl