Whether you’re a local Dutch carpenter or an expat engineer, working as a ZZP’er in the Dutch construction industry offers a world of freedom and opportunity.
ZZP stands for zelfstandige zonder personeel, meaning a self-employed person with no employees—essentially a one-person business. It’s a very common way of working in the Netherlands. In fact, as of mid-2023, nearly 78% of all construction firms in the country were operated by solo self-employed individuals (ZZP’ers). There’s high demand for skilled tradespeople, from builders and plasterers to electricians and plumbers, so going freelance in the Dutch construction industry can be a smart move.
But success as a ZZP’er isn’t just about finding clients and doing great work—you need to handle the business side of things. That means dealing with registrations, taxes, insurance and Dutch regulations that might be new to you.
This guide will walk you through how to work as a ZZP’er in the construction industry in the Netherlands, step by step. We’ll cover everything from:
Let’s get started on building your independent construction career!
To officially start working as a ZZP’er in construction, you’ll need to take care of a few important setup steps. In fact, any ZZP’er (expat or homegrown in Holland) will need to go through some simple steps for setting up their freelance business.
Let’s get you going:
(Note: Don’t confuse this with the general liability insurance in point 5. Think of professional liability as covering intangible mistakes and financial loss, whereas the general business liability covers physical accidents or damage).
By completing the steps above—KvK registration, VAT number, VCA certification, a business bank account, and proper insurance—you’ll have laid a solid foundation to work as a self-employed construction professional in the Netherlands.
Next, we’ll look at how to maintain a truly independent status and stay on the right side of the rules when you start taking on projects.
False employment refers to a situation where you appear to be working as an independent contractor, but in reality your working relationship has all the hallmarks of regular employment.
In a false-employment scenario, the client is treating you like an employee without actually putting you on payroll (thus avoiding taxes and employee benefit payouts). If you cannot determine your own working hours or how to do the work because the client acts as your boss, then legally you might be an employee rather than a contractor.
The Dutch tax authority hates this, and so should you—it leaves you without worker protections while the clients skip on paying payroll taxes. Both you and your client are responsible for avoiding false employment under the Dutch Wet DBA law. Here’s what you should know:
Do you work under the direct supervision and control of the client? Do they dictate your schedule, location, or how you do the job, as if they were your boss? Do you essentially fill a normal job position alongside their employees? If yes to those, it leans toward an employment relationship.
Ensure the reality of the work matches the contract: for instance, set your own hours or work schedule when possible, negotiate project-based fees or hourly rates (not a fixed “salary”), and avoid using client uniforms or business cards that make you appear like staff. It’s also wise to have multiple clients over time instead of just one long-term client—if you only work for one company for an extended period, it starts to resemble regular employment (both to the tax office and potentially to the client’s other workers). If a company offers you what is essentially a full-time job but asks you to invoice them as a ZZP’er, that’s a red flag.
By being mindful of these points, you can enjoy the benefits of being self-employed while steering clear of false self-employment situations. It protects you and your client from trouble with the authorities.
Now, let’s move on to another important topic specific to construction freelancers: chain liability.
Working in construction, you’ll often be part of a chain of contractors and subcontractors on a project. Chain liability (ketenaansprakelijkheid) is a legal mechanism in the Netherlands that you need to understand as a ZZP’er working in construction.
In simple terms, chain liability means that if someone in the contracting chain fails to pay certain taxes, the authorities can hold others in the chain liable for those debts. Read more about chain liability on the KVK website. It’s basically a way to prevent companies from dodging taxes by pushing work (and tax obligations) down the chain.
Here’s how it works in practice:
This includes withheld income tax, social security premiums and even VAT that should have been paid for the project—it’s a major level of accountability to keep contractors in check.
If you are working purely as a self-employed subcontractor with no employees of your own, chain liability typically does not apply directly to you. A contractor who hires you doesn’t have to withhold payroll taxes for you, since you’re not on their payroll—you handle your own income tax and VAT. In fact, the chain liability rules explicitly do not apply when the subcontractor is a self-employed person with no staff (ZZP). So, if you’re a solo tiler hired by a building company to do a job, the building company isn’t responsible for your income tax—you are! And you will take care of it when you file your taxes.
However, there are situations where a ZZP’er can become entangled in chain liability: if you start hiring or subcontracting out work yourself. The moment you contract another person or company to help you with an assignment, you become a higher link in the chain.
Which ZZP’ers does chain liability apply to? It can apply to any ZZP’er who in turn hires others (with staff) as part of fulfilling a contract, or who “borrows” staff from an agency (that’s technically a special case called hirer’s liability, which is considered a form of chain liability). If you, as a self-employed builder, hire a temp from an employment agency, and that agency doesn’t pay the payroll tax for that worker, the tax office could hold you liable for those taxes. So even as a one-person business, the moment you engage additional help, be aware of these rules.
If you are only working on your own, providing your labor/services to clients, you generally don’t need to worry about chain liability. You do not pay payroll tax for yourself, and a client who hires you isn’t paying payroll tax for you either, so the chain liability provisions are not triggered in that straightforward one-to-one scenario. You also wouldn’t typically need a G-account (a special blocked bank account used in the Netherlands to secure funds for payroll taxes) unless you start subcontracting work out.
If your business grows or you occasionally team up with others, take some precautions: you can ask subcontractors to provide a “verklaring betalingsgedrag” (a statement from the Tax Authority that they have paid their taxes up to date).
If using temps from an agency, ensure the agency is reputable and ask for proof they pay their payroll taxes (for example, a recent payment history report).
Another measure often used in construction is the G-account—you can pay part of your subcontractor’s invoice directly into their G-account, which can only be used to pay taxes, thereby safeguarding that portion for the tax office. Main contractors might do this when hiring you as well, but since you’re a ZZP’er without payroll, they usually won’t need to. The goal is to minimize the risk of being on the hook for someone else’s obligations.
In summary, chain liability in construction means you should be mindful if you engage others in your projects. As long as you pay your own taxes duly (VAT, income tax) and anyone you hire does the same, chain liability won’t rear its head.
Setting up your business is just the beginning.
As a self-employed construction professional, you have ongoing legal obligations to stay compliant. The path to operating your business compliantly and effectively is one that requires some upfront knowledge. But it doesn’t have to be a bog. When it comes to admin, we’ve got a short list of things to stay atop of:
If you have a VAT number (which most ZZP’ers do), you are required to file BTW (VAT) returns to the Tax Administration, usually every quarter.
In these filings, you report how much VAT you charged to your customers and how much VAT you paid on business purchases, then pay the difference (or occasionally get a refund if you paid more VAT than you collected).
Important for construction work: when you’re a subcontractor working for a main contractor, often the VAT is reverse-charged—meaning you don’t add VAT on your invoice to the main contractor, and instead the main contractor will handle the VAT on their end. This is a common practice in construction projects to simplify the VAT chain. In that case, you must indicate “btw verlegd” (VAT reversed) and the client’s VAT number on your invoice, and in your VAT return you’ll note that the VAT was shifted (so you won’t pay output VAT on that revenue).
If you do work for private individuals or act as the main contractor to a client, you will charge VAT as normal. Either way, remember to submit your VAT returns by the deadlines (usually one month after the quarter ends) and pay any VAT due. Missing VAT deadlines can result in fines, so put reminders in your calendar.
As a ZZP’er, you are responsible for filing your annual income tax return (Inkomstenbelasting), declaring your business profits. You’ll report all your income from your construction work (after deducting business expenses) as profit from enterprise.
The good news is that if you meet certain conditions, you can take advantage of special tax deductions for self-employed people, for instance:
These can significantly reduce your taxable income, meaning you’ll pay less income tax. To qualify for the main self-employed deduction, you need to work at least 1,225 hours on your business in the year, among other things. Be sure to keep records (like a time log and receipts) to back up your deductions. Income tax in the Netherlands is progressive; your business profit will be added to any other income you have and taxed accordingly, and you’ll also pay national insurance contributions through the income tax system (for things like state pension AOW, long-term care, etc.).
It’s often wise to set aside a percentage of each payment you receive (some suggest ~30%) in a savings account for taxes, so you’re covered when the taxman comes. The annual income tax return is due by May 1st each year (for the previous calendar year) unless you get an extension.
As a self-employed person, you don’t have an employer to pay social premiums for unemployment or sick leave on your behalf. This means you aren’t automatically covered for things like unemployment benefits or disability pay if you can’t work. It’s an obligation in the sense that you must take care of your own social security planning.
Firstly, health insurance is mandatory for everyone in the Netherlands, including ZZP’ers—you must purchase a basic health insurance policy (basisverzekering) and pay the monthly premiums. This isn’t a business-specific rule (even employees do this), but it’s critical not to overlook it; register for a Dutch health insurance plan within four months of moving to the Netherlands (if you’re new to the country).
Secondly, consider disability insurance (arbeidsongeschiktheidsverzekering, AOV) to protect your income if an accident or illness leaves you unable to work. While currently not required by law, there is a plan to make AOV mandatory for all self-employed by 2027 (as of now, it’s still voluntary, but some clients or main contractors might insist you have it). An AOV can be pricey, but you can choose coverage options that fit your needs, or explore alternatives like broodfondsen (informal disability funds).
Dutch law requires that entrepreneurs keep proper records of their business activities. Good bookkeeping isn’t just for your own insight—it’s mandatory and forms the basis for your tax returns (VAT and income tax). You should save all invoices you send out, purchase invoices you receive, receipts for business expenses, bank statements, contracts, and so on. The general rule is to retain these records for 7 years (the tax office can audit back that far).
Your records can be digital or on paper, but must be organized and accessible. This might sound daunting if you’re new to it, but you can keep it simple. Many starting ZZP’ers use a spreadsheet or an online accounting software to log income and expenses. For example, you could record each invoice, date, amount, and whether it’s paid, and do the same for each expense receipt.
You’ll also want to track your hours worked (to demonstrate you meet criteria for certain tax deductions or just to see your time distribution). If bookkeeping isn’t your forte, you can hire an accountant to help with annual filings or use a service (like Xolo, which we’ll discuss shortly) to automate a lot of it. Just note that some parts of your admin you really have to do yourself. For instance, only you know how many hours you worked or which jobs you quoted for, so you’ll need to log these consistently.
Keeping on top of your paperwork regularly (say, weekly or monthly) will save you a ton of stress when tax deadlines come around.
Running a business single-handedly means wearing many hats: builder, marketer, accountant and more.
If the administrative side of being a ZZP’er feels overwhelming, Xolo is here to make your life easier. Xolo is a platform designed specifically for freelancers and self-employed professionals, and it’s now available in the Netherlands (with full English-language support). Xolo’s services are designed to help entrepreneurs navigate the complexities of VAT, taxation, and legal compliance, essentially making handling finances as easy as a walk in the park.
In fact, we help you with everything from:
You’ll get reminders for quarterly VAT deadlines and guidance on how to pay them. Xolo ensures you never miss a tax deadline and that your filings are accurate and optimized.
Xolo is as your one-stop business admin solution. Instead of juggling spreadsheets, accounting software, and translation of Dutch tax letters, you have a single, user-friendly system taking care of it. The result? You save countless hours and avoid costly mistakes, freeing you to concentrate on doing quality construction work for your clients.
Ready to simplify your freelance construction business? With the right support, working as a ZZP’er in the Dutch construction industry can be truly rewarding without the usual administrative stress. For an effortless business admin experience: