ZZP in English: what a zzp’er is in the Netherlands

ZZP stands for zelfstandige zonder personeel, "self-employed without staff": the Dutch word for a freelancer or independent contractor. A zzp’er is not a legal form; most register an eenmanszaak (sole proprietorship) with KVK and are taxed on their profit through income tax.

Worked example

Lisa, a developer in Rotterdam, works for herself with no employees: she is a zzp’er. In 2026 she:

• registers an eenmanszaak with KVK and gets a KVK number and a VAT ID;
• charges 21% VAT to her Dutch clients and files a VAT (BTW) return every quarter;
• works 1,300 hours on her business, above the 1,225-hour criterion, so she can claim the zelfstandigenaftrek of €1,200 on her income-tax return.

What being a zzp’er brings

• VAT: you charge VAT and file a return each quarter, unless you use the KOR.
• Income tax: your profit is taxed in box 1, after the entrepreneur deductions.
• No employee protection: no employer pays your pension, sick pay or holiday pay.

Netto, the bookkeeping app for freelancers in the Netherlands (netto.so), is built for exactly this: a one-person eenmanszaak.