Starting a Sole Proprietorship (eenmanszaak) in the Netherlands

Opening a sole proprietorship (eenmanszaak) in the Netherlands is a popular option for freelancers, consultants, and entrepreneurs who want to officially work in the Dutch market. However, if you live abroad, there are specific rules and nuances to consider.

In this article, we will cover:

• When registration is truly mandatory

• What documents are required

• Key tax considerations

• How to make the process easier and avoid mistakes

When registration is not required

If you live abroad and provide services or sell products exclusively from your home country without having a physical office or representation in the Netherlands, registration with the KVK is usually not required.

When registration is mandatory

• If you plan to live and work in the Netherlands for more than 4 months.

  • You must be registered in the Basisregistratie Personen (BRP).

  • You will receive a BSN (citizen service number).

  • After this, you can register your business with the KVK.

• If you live in Belgium or Germany but work in the Netherlands.

  • You can register an eenmanszaak without a Dutch residential address.

  • In this case, you must register in the Registratie Niet Ingezetenen (RNI) with your foreign address.

  • It is important to demonstrate regular business activity in the Netherlands (e.g., ongoing projects or contracts).

• If you come to the Netherlands to work for less than 4 months.

  • Registration in the RNI is possible, provided you have a Dutch "visiting address" (e.g., an office rental or coworking space).

Steps to follow

1. Complete the registration form on the KVK website (some data can be submitted online).

2. Schedule an appointment at a KVK office to confirm your registration in person.

3. If you do not hold Dutch citizenship:

   • Register in the RNI first

   • Obtain your BSN

   • Then apply for DigiD, required for most online processes

Taxes and reporting

After registration, KVK automatically shares your data with the Dutch Tax Office (Belastingdienst). Within a few weeks, you will receive:

• A VAT number (BTW-nummer) if your business is subject to VAT

• A registration number for tax reporting

Note: If you reside in Belgium or Germany, specific tax treaties apply. These agreements determine where you pay taxes and help you avoid double taxation.

Required documents and information

• Valid passport or ID card

• Residential address (and if applicable, a Dutch "visiting address")

• Proof of business activity in the Netherlands (e.g., contracts or invoices)

• Information on your business activities (according to KVK classification)

Why seek professional consultation

At first glance, the procedure seems simple: fill in a form, visit KVK, and complete the registration. In practice, however, the details can be challenging:

• You must clearly determine whether registration is mandatory in your situation

• It is important to understand tax obligations beforehand to avoid double taxation

• Sometimes, another business structure may be more beneficial than an eenmanszaak

We can help you:

• Analyze your situation and advise whether registration is required

• Prepare a step-by-step plan tailored to your country of residence

• Explain the tax consequences and how to avoid double taxation

• Prepare you for the KVK appointment to ensure a smooth process