If you are an EU citizen and you want to work as an independent entrepreneur in the Netherlands, you do not need a visa, residency permit or work permit. You will, however, need a valid passport or ID card in order to register in the Commercial Register of the Chamber of Commerce (see the next question). Read in Dutch or English what you need to take along to this registration and make sure you do so in good time.

If you want to work for yourself in the Netherlands, for example as a sole proprietor or self-employed person, you must register your company in the Commercial Register of the Chamber of Commerce. Read in Dutch or English when you need to register with the Chamber of Commerce. You will need to make an appointment for registration. Read in Dutch or English which steps you need to take to arrange your registration.

The Commercial Register lists all the companies which are active in the Dutch economy. You can find free information there and order a extract from this register for a small charge.

If you come from a country in the European Union, e.g. Poland, Romania or Bulgaria, then you do not need to apply for a work permit if you want to work as an independent entrepreneur in the Netherlands. You are free to come and work in the Netherlands.

No, you do not need a business plan in order to come and work as a self-employed person in the Netherlands. However, you do need to register in the Netherlands. If you are starting your own company, you must register it in the Commercial Register of the Chamber of Commerce. This organisation can give you support (in Dutch or English) with starting up your own company. A business plan may help you to be successful as an independent entrepreneur in the Netherlands. Read tips from the Chamber of Commerce (in Dutch) on how to draw up a business plan for starting your own company in the Netherlands.

If you are coming to live and work in the Netherlands for less than 4 months, then you must register at one of the 19 Dutch counters for Registration of non-citizens. You will then be regarded as a non-resident of the Netherlands (‘niet-ingezetene’) and you will be given a citizen service number (BSN). The 19 municipalities where you can find these offices are given here. Read which documents you need to take along. Registration is obligatory, whether you are starting as a self-employed person or coming to work as an employee. If you do not have a citizen service number, you cannot take out health insurance in the Netherlands.

If you are coming to live and work in the Netherlands for longer than 4 months, then you must register within five days of arriving in the Netherlands at the municipality where you will be living. You will then be registered as a resident of that municipality and will be regarded as a resident of the Netherlands (‘ingezetene’). You will then be given a citizen service number (BSN). Read which documents you need to take along. Registration is obligatory, whether you are starting as a self-employed person or coming to work as an employee. If you do not have a citizen service number, you cannot take out health insurance in the Netherlands.

To register your company in the Commercial Register, you need an address in the Netherlands. You can use either your own home address or your company address, which may be the address of your company, the address of your accountant or a virtual address. If you are establishing your company in the Netherlands, make sure you have business premises before you register in the Commercial Register of the Chamber of Commerce.

If you live abroad in a border region but work for your company in the Netherlands, then you can register with your home address abroad.

If you want to register a company in the Netherlands, you will need a citizen service number (BSN). You will receive this number from the Dutch government when you register. Everyone living or working in the Netherlands is given a unique number. You will also need this number to take out insurance policies. Read in Dutch or English where you can register and what you need to take along.

If you are coming to work in the Netherlands as a self-employed person, you sometimes have a duty to notify. This applies to certain sectors, e.g. construction, healthcare, agriculture and horticulture. Read in Dutch or English when and for which sectors you have a duty to notify through the notification portal. You can also find information there about the notification procedure.

If you are coming to work as a self-employed person in the Netherlands, you are legally obliged to take out health insurance. You can decide yourself which other insurance policies you want to take out. For example, you might want to be insured for a situation where you are no longer able to work. This is called ‘arbeidsongeschiktheidsverzekering’ (disability insurance). Think carefully about which insurance policies you need for living and working in the Netherlands. Read in English which important insurance policies you can take out if you are coming here to work for yourself. You can also get advice on the subject from an adviser.

If you live and work as an independent entrepreneur in the Netherlands, then you also have to pay tax in the Netherlands. And you can decide for yourself how you build up any pension entitlements. You are obliged to file a tax return every year, through the ‘Belastingdienst’ (Tax and Customs Administration). Your tax in the Netherlands may comprise taxes on income, turnover and profits, as well as municipal taxes and environmental taxes.

If you are coming to work in the Netherlands as a self-employed person or starting your own company here, you are obliged to register with the Chamber of Commerce in the Netherlands. You will then be listed in the Commercial Register and automatically registered with the Tax and Customs Administration (see also below). Read in Dutch or English about the tax benefits that might apply to your work in the Netherlands.

If your entrepreneurial activities are subject to Dutch VAT (btw), you are often obliged to register with the Tax and Customs Administration through the Chamber of Commerce (KVK). On the KVK’s Ondernemersplein, you can read in Dutch how to register as a self-employed person from an EU country. In some instances, it is not possible, in which case you can register directly with the Tax and Customs Administration, using the form 'Opgaaf Startende onderneming'. Read in Dutch on the website of the Belastingdienst how to register your company in the Netherlands, if you are unable to do so through the Chamber of Commerce.

If you are an entrepreneur with your own company or you work as an independent professional, then you pay Dutch VAT (btw) on your turnover. This is called ‘omzetbelasting’. Your legal form (e.g. sole proprietor, bv or nv) is not important when paying VAT. For example, you pay VAT if you run a hairdressing salon or sell food. Read here in Dutch about the conditions that determine whether you are regarded as an entrepreneur for Dutch VAT purposes.

If you stop working as a self-employed person or close down your company, you must report this to the Chamber of Commerce, who will send you confirmation in writing. The Chamber of Commerce passes on the information to the Tax and Customs Administration. You have to pay one final tax return, which is calculated by the Tax and Customs Administration. Read here in Dutch or English what steps you need to take if you stop working as a self-employed person in the Netherlands.

If you are an independent entrepreneur in the Netherlands and you take on a commission, but factually you are working in paid employment or doing the work which is done by workers in paid employment,  that means you are actually employed by a company. This company is then your employer. The company is then not fulfilling its obligations, either to you or to the Tax and Customs Administration. We call this bogus self-employment, and the construction is not permitted in the Netherlands.

If you are employed by a company or temporary employment agency, then you have certain rights, e.g. continued payment of wages in the case of illness or entitlement to holidays. And different rules for dismissal are applicable if you are in employment. As a self-employed person, you have fewer administrative expenses, for example. But the Dutch government wants to reduce the number of people in bogus self-employment. In this construction, you are actually in employment with the company that is commissioning you. Make sure you avoid entering a situation of bogus self-employment in the Netherlands.