ZZP / Freelance

ZZP vs BV for expats in 2026: the tax, liability and admin trade-offs, the 2026 numbers (vpb, Box 2, the €58,000 DGA salary), where the break-even sits, and the expat-specific caveats (30% ruling, BAZ, schijnzelfstandigheid).

Starting as a ZZP'er in the Netherlands: setting up an eenmanszaak, registering with the KVK, getting your btw-id, DigiD vs eHerkenning, and your first-admin checklist.

False self-employment (schijnzelfstandigheid): why Belastingdienst enforcement is back since 2025, how the working relationship is judged (reality over contract), the €38/hour employment presumption, and how to stay a genuine freelancer.

Disability cover for the self-employed in the Netherlands: how voluntary AOV works today, the mandatory BAZ scheme on the way, the opt-out conditions, and why arranging a private AOV before the peildatum can protect your terms.

When opting into the Dutch KOR small-business VAT scheme pays off and when it costs you — the €20,000 limit, who benefits (B2C, low costs), who shouldn't (B2B, big purchases), and how it works in practice.

The deductions freelancers can use to lower taxable profit.