ZZP vs BV: which is better for expats (2026)?
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).
Last updated 25 June 2026
Once your freelance profit grows, the big question is whether to stay an eenmanszaak or set up a BV (private limited company). It affects your tax, your liability, your admin, and your pension strategy. Here's the 2026 picture.
The core difference
- Eenmanszaak: you are the business. Profit is taxed in Box 1 (up to 49.5%), reduced by the zelfstandigenaftrek and MKB-winstvrijstelling. You're personally liable for debts.
- BV: a separate legal entity with limited liability. The company pays corporate tax, you take a salary as director-shareholder (DGA), and any remaining profit is taxed again when paid out as dividend (Box 2).
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DutchNewcomer provides tax information, not tax advice. Always consult a certified tax advisor (belastingadviseur) for your personal situation.