Are you a student? And do you want to start a business in the Netherlands? Find out what you need to know and what you have to arrange in order to start your business.
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Business or hobby
You are an entrepreneur if you work independently and outside of the family atmosphere for several clients. Do you sell goods or provide services in exchange for money? And do you expect to make a profit? Then the Dutch Tax and Customs Administration considers you an entrepreneur for income tax.
Checklist for starting a business
If you want to know how to become an entrepreneur you can read our checklist Starting a business in the Netherlands. You have to register your company with the Netherlands Chamber of Commerce (Kamer van Koophandel, KVK). The Netherlands Chamber of Commerce will then sign you up with the Dutch Tax and Customs Administration (Belastingdienst) and provide you with a VAT number. The registration fee is 50 euros.
Sole proprietors: VAT number procedure changes as of 1 January 2020
Do you want to start as a sole proprietor (eenmanszaak) after 1 January 2020? In that case, when you register with the Commercial Register, the Chamber of Commerce will forward your registration to the Tax Administration, and they will process this to provide you with your VAT number. This may take up to five days. Until 1 January 2020, the Chamber of Commerce will issue you with your VAT number directly when you register your business.
The Tax and Customs Administration will issue every business that was registered as a sole proprietor before 1 January 2020 with a new VAT number. You don't have to undertake any action.
Consequences for student finance
Did you enroll in higher education (HBO) or in university after 1 September 2015? Then you can earn an unlimited amount of additional income.
Did you start studying before 1 September 2015 or are you currently enrolled in secondary vocational education (MBO)? Then you can earn a maximum of € 14,682.96 in additional income. If you earn more than the maximum additional income (in Dutch), you must stop your student finance.
When are study costs deductible?
Study-related costs for which you receive student finance are not deductible as operating costs. Study costs for expanding your knowledge are deductible. See All tax schemes for new companies for an overview of deductions and schemes.
Internship at your own company
It is possible to do an internship or graduate at your own company. There are educational institutions that encourage student entrepreneurs with a Top Entrepreneurs scheme. Ask your (future) educational institution about the options.
Starting as a minor
Limited legal capacity
In the Netherlands, minors (younger than 18 years of age) who own a business need permission from their parents for legal actions. For example, if you take out a telephone subscription, or if you want to borrow money from a bank. Do you want to perform legal acts without your parents' permission? Then you can apply to the subdistrict court for limited legal capacity. You have to be at least 16 or 17 years old to do so. Please note that you will be personally liable.
Consequences for child benefit
If you are a minor, your parents or guardians may receive child benefit for you. Therefore, talk with them before you start your business. If you make a profit, it may end your child benefit.Are you younger than 16 years old? Then there are no consequences for child benefit.
Are you 16 or 17 years old and do you earn more than the maximum additional income? Then your parents or guardians will no longer receive child benefit. If you earn a maximum of € 1,296 net per quarter, your parents will still be entitled to child benefit. During summer holidays you can earn an additional € 1,330 net. This amount changes every October.