Eenmanszaak in English: the Dutch sole proprietorship
· Checked against the sources below by the Netto team.
An eenmanszaak is a Dutch sole proprietorship: a business with one owner that is not a separate legal entity. You register it with KVK, you are personally liable for its debts, and its profit is taxed as your own income in box 1, after the entrepreneur deductions.
What it means for you
- Registration: with KVK, which passes it on to the Belastingdienst for your VAT numbers.
- VAT: you charge VAT and file a return each quarter, unless you use the KOR.
- Income tax: the profit counts as your own income, after the entrepreneur deductions such as the zelfstandigenaftrek. The net income calculator estimates what you keep.
Eenmanszaak or BV
A BV is a separate company that pays corporate tax and pays you a salary. An eenmanszaak is simpler and cheaper to run, and it is what most freelancers start with. Netto keeps the books of an eenmanszaak only; for a BV, choose another tool (see the comparison).
General information, not tax advice. For your own situation, check with the Belastingdienst or an adviser.
Sources
Related
Register as a Freelancer in the Netherlands (2026 Guide) Freelancer net income calculator ZZP in English: what a zzp’er is in the Netherlands KVK in English: the Netherlands Chamber of Commerce Zelfstandigenaftrek 2026: the Dutch self-employed deduction Best bookkeeping software for freelancers in the Netherlands, in English (2026) Moneybird alternative (2026): what Moneybird costs now, and switching to NettoLet Netto handle the bookkeeping.
Receipts read from a photo, your bank matched to your invoices, the VAT return prepared for you to file.
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