How to Register a Sole Proprietorship (Eenmanszaak) in the Netherlands

In the Netherlands, the most common way to start working for yourself is by registering a sole proprietorship, known locally as an eenmanszaak. This legal form is used by thousands of freelancers, consultants, and independent professionals because it offers a fast and affordable path into entrepreneurship.

Registration is straightforward: a single appointment with Kamer van Koophandel (KvK), the Dutch Chamber of Commerce, is usually enough to get your business off the ground. There’s no requirement for start-up capital, and you can begin invoicing clients as soon as you receive your registration number.

The trade-off is that sole proprietors carry unlimited personal liability and must manage their own tax and social security contributions. Still, for many independents, the freedom and flexibility of an eenmanszaak outweigh the risks, making it a natural first step into self-employment in the Netherlands.

Disclaimer: This article is for informational purposes only and is not a substitute for legal advice. Please always check official sources or seek professional guidance before taking action.

What is a sole proprietorship in the Netherlands?

A sole proprietorship in the Netherlands is a simple legal structure where one individual runs the business in their own name. It may also be referred to as a sole trader, self-employed worker, or independent contractor—all terms that describe the same arrangement: working for yourself without forming a separate company.

How does a sole proprietorship (eenmanszaak) work in the Netherlands?

Eenmanszaak vs private limited company (bv) in the Netherlands

While the eenmanszaak is suited for individuals starting solo, an alternative is the private limited company (BV).

Step-by-Step Guide: How to register a sole proprietorship in the Netherlands

Step 1: Check your eligibility

To set up a sole proprietorship in the Netherlands, you must have the right to register with the Dutch authorities. Dutch residents with a BSN (citizen service number) can register without restrictions. Non-residents may also qualify if they are listed in the RNI (Non-residents’ Records Database).

Citizens of the EU or EEA can usually obtain a DigiD, the Dutch digital ID used to access government services, and register without additional permits. If you are a non-EU national, you will generally need both a valid residence permit and RNI registration before you can start your business.

Step 2: Choose your business name

You can operate under your own name or a trade name. Check that it is unique and not misleading with KvK's Name Checker. You can register multiple trade names under one eenmanszaak.

Step 3: Gather required documents

You’ll need:

• A valid identity document (passport or ID)
• A DigiD or RNI/BSN for non-residents
• Proof of your Netherlands business address or rental agreement, if required
• Completed online registration form (you can download the English PDF to fill in and then print and sign)

Step 4: Register with KvK

Start your registration online: log in via DigiD, select “eenmanszaak,” and complete the form (takes around 15 minutes). Then schedule an appointment at a KvK office to finish the registration.

Step 5: Pay registration fees and contributions

The registration costs a one-time fee of €82.25 (as of 1 January 2025), which is tax-deductible. You can also request a certified extract of your registration for an additional €9–€16.90, if needed.

Step 6: Complete post-registration obligations

Once registered, you will receive your KvK number immediately, provided you register within one week of starting your business activities. The KvK automatically forwards your details to the Dutch Tax Administration, which will issue you a VAT number if applicable.

You must also keep your registration details up to date. Any changes—such as a new business address or trade name—must be reported to the KvK within one week.

Financial and tax obligations for sole proprietors in the Netherlands

You are responsible for:

• Income tax (inkomstenbelasting): Sole proprietors are taxed as individuals, not companies. Profits are declared in the owner’s personal tax return and taxed at progressive rates: 36.97% up to €75,518 and 49.5% above this (2025). Filing is done annually with the Dutch Tax Administration (Belastingdienst).
• VAT (BTW): Most businesses must charge VAT on goods and services. The standard rates are 21% and 9% (reduced), with 0% for exports. VAT returns are usually filed quarterly. If your annual turnover is below €20,000, you may opt into the small business scheme (KOR), which exempts you from charging VAT and filing returns.
• Social security contributions: Sole proprietors do not automatically pay into a state pension scheme. They must arrange their own pension savings and insurance. Health insurance is mandatory, and additional contributions may depend on residence and coverage.
• Record-keeping: You must keep accurate records of invoices, receipts, and accounts. Documentation must generally be retained for at least seven years in case of tax audits.
• Tax deductions: Several deductions are available to reduce taxable income, including the zelfstandigenaftrek (self-employed deduction), startersaftrek (new business deduction), and MKB-winstvrijstelling (SME profit exemption). These can significantly lower your tax bill.

Launch your contracting career and stay compliant with Deel

Registering a sole proprietorship gives you independence, but it also means handling taxes, invoices, and records on your own. Deel’s all-in-one platform helps you manage obligations without the stress. With Deel, you can:

• Automate invoicing and expense tracking with essential Bookkeeping tools
• Create, send, and sign localised work agreements
• Keep accurate records for tax season
• Access expert tax advice and compliance support
• Get paid through multiple payment and withdrawal methods
• Spend your earnings in USD with the Deel Card
• Access funds early with Deel Advance
• Enjoy contractor perks from 150+ partners

Stay independent, without the admin overload. Sign up to Deel for free today.

FAQs

What is the minimum capital required to start an eenmanszaak in the Netherlands?
None—no minimum capital is required.

Do eenmanszaken need to register for VAT?
Yes, if your turnover exceeds the threshold of €20,000. KvK will forward your data to the Tax Administration, which issues your VAT number.

How much is the standard registration fee?
A single one-off fee of €82.25 as of January 1, 2025.

Can a sole proprietor hire employees?
Yes. Having an eenmanszaak does not prevent hiring staff.

How long does it take to register as a sole proprietorship in the Netherlands?
If done correctly, registration and receipt of your KvK number can be done the same day (within a week of starting activities).

Can foreign nationals register as an eenmanszaak in the Netherlands?
Yes, provided they register with RNI and obtain a BSN and DigiD. Non-EU citizens may also need a relevant residence/work permit.

Do eenmanszaken need a separate business bank account?
Not legally required, but strongly recommended to separate personal and business finances. Business bank accounts often cost €5–€15/month.

What happens if I stop working as an eenmanszaak?
You must deregister from the KvK Business Register. KvK will notify the Tax Administration. Ensure all taxes and filings are completed.

Are there any government incentives or reduced rates for new eenmanszaken?
Yes, new entrepreneurs may benefit from deductions such as the startersaftrek and zelfstandigenaftrek, reducing taxable income significantly.

Can I use Deel as an eenmanszaak to get paid by international clients?
Yes. Deel enables eenmanszaak contractors to receive payments from clients globally in multiple currencies, with low fees and transparent exchange rates.

Does Deel generate compliant invoices for eenmanszaken?
Absolutely. Deel automatically generates legally compliant invoices that meet Dutch tax requirements and beyond.

Can Deel help me with taxes as a sole proprietor in the Netherlands?
Yes. Deel provides downloadable tax reports and payment records to simplify your filing. While not a substitute for professional advice, it makes compliance much easier.

Does Deel offer contracts for freelancers and eenmanszaken?
Yes. Deel includes contract templates compliant with local laws, helping you work with clients safely and professionally.

Can I access benefits through Deel as an eenmanszaak?
Yes. Deel offers optional perks like health insurance, retirement savings plans, and other benefits usually reserved for employees—giving zelfstandigen more security.