Eenmanszaak (Sole Proprietorship) in the Netherlands

Key Takeaways

An eenmanszaak is the simplest and cheapest business structure in the Netherlands — register at the KVK for €75.
You and the business are legally the same. There is no liability protection.
Your business profit is taxed as Box 1 income at progressive rates (35.75%–49.50%).
You can claim powerful entrepreneur deductions: zelfstandigenaftrek (€2,470), startersaftrek (€2,123), and MKB-winstvrijstelling (14%).
You can hire employees despite the name — "eenmanszaak" refers to one owner, not one worker.

What Is an Eenmanszaak?

eenmanszaak

The eenmanszaak is by far the most popular business form in the Netherlands. Over 1.1 million businesses are registered as eenmanszaak. It is the default choice for freelancers (ZZP'ers), consultants, small shop owners, and anyone starting a business on their own.

How to Register

Step 1: Prepare Your Information

Decide on your trade name, business activity, and starting date. Check that your trade name is not already in use at kvk.nl.

Step 2: Book a KVK Appointment

Make an appointment at your nearest KVK office. You can do this online at kvk.nl. Walk-ins are not accepted.

Step 3: Visit the KVK

Bring your passport or EU ID card and your BSN (burgerservicenummer). The registration takes about 30 minutes and costs €75.

Step 4: Receive Your KVK Number

You receive your KVK number and trade register extract immediately. Your business is now officially registered.

Step 5: Receive Your VAT Number

The Belastingdienst sends your BTW-identificatienummer (VAT number) by post within approximately 2 weeks.

Step 6: Set Up Administration

Open a business bank account (recommended, not required), choose a bookkeeping method, and start tracking income and expenses.

Tip

You can register your eenmanszaak retroactively up to a few weeks before your KVK appointment. If you already started working and invoicing, give the actual start date at registration — not the appointment date.

Tax Treatment

Income Tax (Inkomstenbelasting)

Your eenmanszaak profit is added to your personal income and taxed in Box 1 at progressive rates:

Taxable Income (2026)	Rate
Up to €38,441	35.75%
€38,442 – €76,817	37.56%
Above €76,817	49.50%

Entrepreneur Deductions

The main tax advantage of an eenmanszaak over a BV is access to ondernemersaftrek (entrepreneur deductions). To qualify, you must meet the urencriterium (hours criterion): at least 1,225 hours per year spent on your business.

Deduction	Amount (2026)	Requirement
Zelfstandigenaftrek	€2,470	1,225+ hours per year
Startersaftrek	€2,123	First 3 years as entrepreneur (within past 5 years), hours criterion met
MKB-winstvrijstelling	14% of remaining profit	Automatic — no hours criterion required

Example: If your business earns €80,000 profit:

Zelfstandigenaftrek: €80,000 − €2,470 = €77,530
Startersaftrek (first 3 years): €77,530 − €2,123 = €75,407
MKB-winstvrijstelling (14%): €75,407 − €10,557 = €64,850 taxable income

You effectively reduced your taxable income by €15,150 through deductions alone.

VAT (BTW)

You must charge VAT on your invoices and file quarterly VAT returns. The standard rate is 21%. Some goods and services qualify for the reduced rate of 9% or are exempt.

If your annual revenue is below €20,000, you may qualify for the KOR (Kleineondernemersregeling — small business scheme), which exempts you from charging and remitting VAT.

Health Insurance Contribution (Zvw)

You pay a health insurance contribution (bijdrage Zorgverzekeringswet) of 5.32% on your income, up to a maximum income of approximately €75,864 (2026). This is in addition to your basic health insurance premium.

Liability

This is the main disadvantage of an eenmanszaak: you are personally liable for all business debts.

If your business cannot pay its bills, creditors can seize your personal assets — your savings, your car, and even your home (if you own one). There is no legal wall between your business and personal finances.

This matters most when:

You take on significant contracts with penalty clauses
You carry inventory or take on debt
You hire employees (employer liability)
You work in a profession with high error risk (consider professional liability insurance)

Warning

If you are married or in a registered partnership without a prenuptial agreement (huwelijkse voorwaarden), your spouse's assets may also be at risk for your business debts. Discuss this with a notary before starting your business.

Administration Requirements

An eenmanszaak has relatively light administrative obligations:

Bookkeeping — Keep records of all income and expenses. You must retain records for 7 years.
Annual tax return — File your income tax return (aangifte inkomstenbelasting) by May 1 of the following year (or later if you have an extension through a tax advisor).
VAT returns — File quarterly (or monthly if your revenue is high).
No annual accounts filing — Unlike a BV, you do not need to file financial statements with the KVK.
No audit requirement — No mandatory external audit.

When to Consider Converting to a BV

An eenmanszaak is ideal for starting out, but there comes a point where a BV may be more beneficial:

Annual profit consistently exceeds €100,000–€150,000 — The BV's lower corporate tax rate (19%) starts outweighing the eenmanszaak's entrepreneur deductions.
Liability risk is growing — You take on bigger contracts, hire employees, or enter markets with higher risk.
You want to attract investors — Investors prefer BVs because they can buy shares.
You want to build and sell the company — Shares in a BV are easier to transfer than an eenmanszaak.

Good to know

Converting an eenmanszaak to a BV is called geruisloze inbreng (silent contribution) when done tax-free, or ruisende inbreng (noisy contribution) when it triggers a tax event. The tax-free route has strict conditions — consult a tax advisor before converting.

Common Mistakes

Not separating personal and business bank accounts — While not legally required, mixing accounts makes bookkeeping a mess and can cause problems during a tax audit.
Forgetting to save for taxes — Set aside 30–40% of every invoice immediately. Tax is due after the year ends, and the amount can be a shock.
Not meeting the hours criterion — If you work part-time as a ZZP'er and fail to reach 1,225 hours, you lose the zelfstandigenaftrek and startersaftrek.
Ignoring liability risk — Just because you have been fine so far does not mean you always will be. Consider professional liability insurance (beroepsaansprakelijkheidsverzekering).
Staying in an eenmanszaak too long — If your profits consistently exceed €150,000, you are probably paying more tax than necessary. Evaluate the BV option.