What does it mean to be self-employed?
ZZP means a self-employed person without employees. You work for your own account and risk and arrange your own assignments, records and insurance. ZZP is not a legal form: you may, for example, run a sole proprietorship or a BV. You can also have a job alongside your business. Whether an assignment is genuinely independent depends on both the agreements and how you work in practice; registration or an invoice alone does not prove this.
Roadmap
With these eight steps, you will work from a concrete offer to your first assignment. Check per step what applies to your profession and situation; sometimes permits or professional regulations also apply.
Step 1: Writing a business plan
A business plan describes what you offer, who it is for and why clients would choose you. Calculate your costs and realistic billable hours. For example, €60,000 in turnover with 1,000 billable hours requires an average of €60 per hour excluding VAT. This is not net income: business expenses, taxes and provisions for illness and retirement still need to be paid. Read how to set your hourly rate.
Step 2: Define company name
Choose a recognisable company name that fits your activities. Check both trade names and trademarks, including similar spellings and sounds. The Chamber of Commerce explanation of company names helps you with that. A free domain name or a search query without results does not guarantee that your name does not infringe existing rights.
Register a domain name
Once you have chosen a company name, secure the matching domain name right away. This will prevent someone else from running off with it. With your own domain name, you can create a business website and email address, increasing your credibility.
Step 3: choosing the legal form
You choose a legal form that suits your plans and risks. Most start-ups choose a sole proprietorship, because it is quick and easy to arrange. A BV can be interesting if you run bigger risks or expect higher profits. Above all, choose what makes sense for your situation and future.
Sole proprietorship
A sole proprietorship is easy to set up and has little administration. You are personally liable and pay income tax on your profits. This form is suitable for most self-employed people starting out without major financial risks.
BV
A limited liability company offers limited liability. Your private assets are separated from your business assets. A BV involves more administration and costs and is often chosen when you sign larger contracts or expect to make higher profits.
Step 4: Register with the Chamber of Commerce
If you meet the registration criteria, register with the Dutch Chamber of Commerce. The Chamber of Commerce (KVK) passes on your details to the Tax and Customs Administration. The latter assesses separately whether you are an entrepreneur for VAT purposes and sends your VAT numbers if necessary. A KVK number or VAT ID does not automatically mean that you are also an entrepreneur for income tax purposes. Align your start date, invoices and any permits accordingly; do not wait for an assumed fixed period of a few days.
Step 5: Opening a business account
With a business account Keep your business and private payments better separated. For a sole proprietorship, this is not legally required, but your bank can exclude business use of a private account. Compare fixed costs, transaction fees, and the integration with your bookkeeping. A business account in itself does not ensure faster payments or error-free tax returns. To open a business account, we work together with Rabobank and Go Dutch.
Step 6: Setting up administration and tax matters
From the start, it is important to keep your records neatly. Record your income and expenses, save invoices and make sure you know when to file VAT returns. Use software to process your accounts faster and with fewer errors. In addition, set aside money each month for tax, so there are no surprises at the annual income tax return.
Step 7: Taking out insurance
As a self-employed person, you have no automatic protection such as employee insurance. Therefore, think carefully about insurance that suit you, such as disability insurance or liability insurance. You decide what you need, but it is wise to think about risks that you cannot bear yourself. That way, you avoid having your business shut down when something unexpected happens.
Step 8: Arranging your first client and assignment
Make your offer concrete and look for suitable first customers. Before starting, establish what you will deliver, when, at what price, and when you will invoice and get paid. Also agree on how you will handle additional work, changes, and risks. Assess together whether the assignment will be carried out independently in practice.
Ready to start? Check your offer and budget, name, legal form, registration, account, administration, insurance, and first assignment. Save the agreements made and schedule the first tax return deadlines. Need help with the administration? View the bookkeeping package from €70 per month excluding VAT and its conditions.
Advantages and disadvantages of becoming self-employed
Becoming self-employed has many advantages, but there are also points of interest. To get a realistic idea of what to expect, below is an overview of the main pluses and minuses at a glance.
| Advantages | Cons |
|---|---|
| You decide how, when and for whom you work | You have no fixed income or financial security |
| You can build your business the way you want | You have to take care of tax matters and administration yourself |
| You have freedom in rates and assignments | You must check and arrange your pension provision yourself |
| You can grow at your own pace | You run more risks without employee protection |
| You develop yourself as an entrepreneur | You have to find and bring in customers yourself |
False self-employment
For false self-employment an assignment is presented as self-employed while the working relationship is in reality employment. All facts and circumstances together count, such as management, the organisation of the work and entrepreneurship. Multiple clients, an independent rate or a contract do not individually provide a guarantee. Discuss the collaboration before the start and regularly check whether the practice still matches the agreements. The Dutch Tax and Customs Administration explains when there is an employment contract.
Becoming self-employed alongside a permanent job
Many people start out as self-employment alongside employment because this gives less risk. You keep a steady income while quietly building your business. However, you have to take into account your contract, your schedule and your energy. Make clear agreements with your employer and set fixed times when you work on your business. This way, you keep balance and your side job as a self-employed person remains a supplement rather than a burden. As your business grows, you can always switch to full self-employment later.
Building up a pension as a self-employed person
First check whether a mandatory pension scheme applies to your profession or industry. In addition, you can build up capital yourself, for example through saving, investing or an annuity. Free saving and investing is fiscally somewhat different from an annuity: conditions and limits apply to the deduction of annuity premiums. Read our explanation about pension contribution allowance (jaarruimte) and the pension options for the self-employed. Take into account costs, risks and when you will be able to use the money again.
Housing your business as a self-employed person
You can work from home or rent a workspace. When working from home, check the local environmental plan and, if necessary, agreements with your landlord, mortgage provider or owners' association (VvE). Pay attention to client visits, nuisance and any permits. Permission to run a business from home does not automatically mean that you can deduct the workspace for tax purposes. A desk in a living room or bedroom is in itself insufficient for the deduction of the workspace. Compare costs, accessibility and the space you actually need.
Frequently Asked Questions
How do I become self-employed?
You start with an offer and arrange your legal form, registration, administration and assignments. KVK assesses your registration; the Tax and Customs Administration separately assesses your position for VAT and income tax. A VAT ID does not automatically make you an entrepreneur for income tax purposes. Whether you work independently on an assignment also depends on the actual cooperation.
What is a good hourly rate for self-employed workers?
A good rate depends on your experience, your costs and the market you work in. Always calculate how much you need to cover your costs and make a profit.
What does a self-employed person earn?
That varies per profession, rate, number of paid assignments and business expenses. Turnover is not your net income: after expenses, profit and subsequently tax and personal provisions remain. Also budget for periods without assignments, holiday and illness. You do not have entirely direct control over market demand and the payment behaviour of clients.
