The Netherlands has long been a hub for international business and innovation, attracting professionals from across Europe and beyond. For freelancers, the country offers a supportive and highly regulated environment where self-employed individuals—known locally as ZZP’ers (Zelfstandige Zonder Personeel, or “self-employed without employees”).

With its stable economy, strong social safety net, and transparent business regulations, the Netherlands provides an excellent foundation for anyone looking to work independently.

However, becoming a freelancer and an expat in the Netherlands involves more than deciding to work independently. From obtaining the correct documentation to understanding tax and social security obligations, there are several important steps to follow. By carefully learning these requirements, freelancers can ensure their businesses start off on solid footing, with the confidence that they are fully compliant with Dutch regulations.

Whether you’re an EU national looking for an easy transition or a non-EU professional eager to join the Dutch workforce, this guide will help you understand how to register and thrive as a freelancer in the Netherlands. Here’s everything you need to know to start your freelance activity in the Netherlands.

Requirements for EU/EEA nationals vs. non-EU freelancers

For EU/EEA nationals, the path to becoming a freelancer in the Netherlands is relatively straightforward. As long as you have a valid EU/EEA passport or national identity card, you can live and work freely in the Netherlands. Registration at the Dutch Chamber of Commerce (KVK) and obtaining a tax number from the Belastingdienst are typically the main administrative steps required.

Non-EU freelancers, on the other hand, face additional hurdles. A residence permit or self-employment visa is usually needed. These permits require proof of sufficient income, a business plan, and evidence that your freelance activities benefit the Netherlands economically. You may also need to demonstrate relevant qualifications and experience in your field. Understanding these requirements early on will help ensure a smoother registration process.

Who can register as a freelancer (ZZP) in the Netherlands?

Anyone meeting the residency and work authorization requirements can register as a freelancer. The Dutch system doesn’t distinguish between full-time and part-time freelancing.
You can register as a freelancer if you plan to offer services or goods independently, whether to Dutch clients, international clients, or both. Importantly, you don’t need to have a registered company with employees to become a ZZP’er—this structure is specifically designed for self-employed individuals operating alone.

Step 1: Prepare for registration

• Choose a business name: Before you register, select a business name that reflects your professional services. While there are few restrictions on naming, it’s wise to choose something unique and easy to remember. You may also need to pick a trade name that will be listed in the Dutch Commercial Register.
• Define your business activities: The KVK will require you to categorise your business using the Netherlands’ Standard Industrial Classification (SBI) codes. These codes help authorities understand the nature of your work and ensure your activities align with regulatory requirements. Selecting the correct code is essential, especially if you work in regulated industries.
• Consider liability and insurance needs: As a ZZP’er, you’re personally responsible for any debts or liabilities your business incurs. While insurance isn’t legally required for most freelancers, having business liability insurance and professional indemnity coverage can protect you from unforeseen risks. It’s also a good idea to check if your field has specific insurance requirements.

Step 2: Register with the Dutch Chamber of Commerce (KVK)

• Schedule an appointment: The first official step is to make an appointment with the KVK. Appointments can often be scheduled online, and the process is relatively quick.
• Bring the necessary documents: On the day of registration, you’ll need a valid passport or ID card, proof of your Dutch address, and possibly a business plan, depending on your situation. You’ll also need to provide a brief description of your business activities and choose your SBI code.
• Registration number and fee: Once registered, the KVK will issue you a unique registration number (Handelsregister number) that you’ll use for contracts, invoices, and tax purposes. A one-time registration fee (approximately €50) applies, and the process usually takes less than an hour.

Step 3: Tax registration with the Dutch tax authority (Belastingdienst)

• Automatic tax registration: When you register with the KVK, your details are automatically passed to the Belastingdienst, the Dutch tax authority. This ensures you receive a VAT (BTW) number if applicable, and it sets you up to file income tax as a self-employed individual.
• Understanding VAT obligations: Depending on your income level, you may qualify for the small business scheme (Kleineondernemersregeling, KOR), which can exempt you from charging VAT. If not, you’ll need to file quarterly VAT returns and maintain proper bookkeeping.
• Income tax and returns: As a freelancer, your earnings are taxed as personal income. You’ll need to file an annual income tax return and may be required to make quarterly provisional tax payments. Keeping detailed financial records from the start simplifies this process.

Step 4: Legal and financial responsibilities

Once registered, you must maintain compliance with Dutch tax laws and ensure your financial records are accurate. Social security contributions and pensions are generally handled independently, and you may wish to set up private insurance for disability or retirement.
Moreover, drafting clear contracts and issuing detailed invoices are essential. These documents not only protect your professional relationships but also provide critical evidence during tax audits or legal disputes.

Challenges of working as a freelancer in the Netherlands

Freelancers in the Netherlands face several challenges:

• Risk of misclassification: Clients may treat freelancers as employees, which can lead to disputes and potential fines if the Tax Authority determines that an employment relationship exists.
• Complex taxation: Without professional guidance, VAT, income tax, and social security contributions can be confusing.
• Limited employment benefits: Unlike employees, freelancers must independently arrange health insurance, pensions, and paid leave.

Understanding these challenges and addressing them proactively can help ensure long-term success.

How a Dutch Employer of Record can provide a compliant solution

A Dutch Employer of Record (EOR) offers a compliant alternative for freelancers who want to avoid the complex Dutch registration process. EORs handle all legal and administrative tasks, including tax filings, social security contributions, and invoicing. They also help independent contractors and non-EU freelancers with work permits, visas, and health insurance.

By partnering with an EOR, freelancers can avoid the risk of misclassification, ensure they meet Dutch legal requirements, and focus entirely on their professional activities.

For example, a UK-based freelancer working with several Dutch clients found it difficult to understand the Dutch tax system and VAT obligations. By partnering with a Dutch EOR, they could focus on their projects while the EOR handled all invoicing, tax filings, and compliance matters, providing peace of mind and reducing administrative burdens.

By working with a Dutch Employer of Record, the company was able to seamlessly hire Dutch employees and ensure full compliance with local tax and labor laws. The EOR managed all payroll deductions, processed tax filings, and provided legal guidance, freeing the company’s HR team to focus on strategic growth. As a result, the company avoided costly penalties and smoothly established its operations in the Dutch market.

Don’t hesitate to ask for expert guidance

Registering as a freelancer (ZZP’er) in the Netherlands requires a clear understanding of the legal and tax framework, but with proper preparation and guidance, the process can be straightforward. By following these steps, freelancers can establish themselves as independent professionals and operate confidently within the Dutch market.

For those who prefer a simpler, more compliant approach, considering a Dutch Employer of Record can be a smart choice. Contact us today, and we will help you manage legal, tax, and administrative responsibilities. As a freelancer, you can focus on building your business without worrying about complex compliance requirements.