Term · Starting out
Sole proprietorship (eenmanszaak)
The most popular legal form for self-employed people. You are the business yourself, pay income tax on your profit and are personally liable.
You start a sole proprietorship by registering with the Chamber of Commerce (KvK), without a notary and without start-up capital. You are entitled to the entrepreneur's deductions and the SME profit exemption.
A freelancer (zzp'er) almost always has a sole proprietorship. With consistently high profits or greater risks, a BV can be more advantageous.