The ZZPer’s Ultimate Guide: Freelancing In The Netherlands

It’s easy to see why the Netherlands has become such a hotspot for expat freelancers. 

The Dutch process of becoming a ZZP’er (zelfstandige zonder personeel—or self-employed person) is straightforward and backed by a robust, vibrant culture of freelancers. In fact, as of 2020, around 17.2% of people living in Holland were freelancing—the highest percentile in the EU! 

International residents find it easy to communicate, with nearly 90-93% of Dutch residents being proficient in English. The day-to-day ease of life, personally and professionally, aren’t reliant on one’s ability to master Dutch immediately (though it’s worth some Duolingo lessons, for sure). All of this rests atop the Netherland’s high quality of life, central in the EU by location, built around an intricate digital infrastructure. It’s a place to thrive.

Strong blog-writing principles would stipulate that a potential negative should pop up right about now, but we’re going to forgo that this time. Today, we’ll guide you through how to freelance in the Netherlands as a fresh expat; and we’ll cover everything from visa and permit requirements, to registering your business, and how to manage your finances effectively. 

Understanding Dutch permits and visas as a freelancer

One of the first things to address is your legal right to live and work in the Netherlands. Depending on where you’re from, the requirements can differ significantly. There are many advantages offered to various immigrants from around the world, but your passport matters most when it comes to the legal right-to-work option offered.

For expats from the EU/EEA/Switzerland: 

Good news––if you’re from the EU (or EEA or Switzerland), you don’t need a separate work visa to freelance in the Netherlands. EU citizens have freedom of movement. Once you arrive and register with your local municipality to get your BSN (citizen service number), you can proceed to set up as a freelancer (more on that below). 

Essentially, anyone who holds a Dutch residence permit (which EU nationals obtain by registering) can start a business as a freelancer.

For non-EU citizens:

If you’re not from the EU, you’ll need a residence permit that allows you to be self-employed. There are a few pathways here, and we’ll highlight the most popular ones for expats.

The Dutch-American Friendship Treaty (DAFT) Visa: U.S. citizens have a special advantage thanks to the Dutch-American Friendship Treaty. The DAFT visa offers a streamlined residency permit for self-employment. In other words, if you’re an American entrepreneur or freelancer, DAFT could be your golden ticket. It simplifies the usual bureaucratic hurdles and doesn’t require a hefty investment or elaborate business plan that other visas might demand. In fact, the key financial requirement is a deposit of €4,500 in a Dutch bank account––far lower than most traditional visa investment needs. 

This treaty route is tailor-made for freelancers and has helped many Americans set up as ZZP’ers in the Netherlands with minimal fuss. For a deep dive into DAFT benefits and application steps, check out our in-depth guide on the DAFT visa.

The Highly Skilled Migrant (HSM) Visa: The Highly Skilled Migrant scheme is aimed at skilled professionals who have a job offer from a recognized Dutch employer. 

It might sound like it’s only for full-time employees, but here’s the perk: if you hold an HSM residence permit, you are allowed to freelance on the side as a sole proprietor (eenmanszaak) in the Netherlands. This means you could move to the Netherlands with a sponsored job and salary, and run a freelance business outside of work hours legally. The HSM visa is popular for non-EU tech workers, engineers, and other experts because it has a fast-track process and no separate work permit required. 

Remember, your freelance activities must remain secondary; you still need to meet the salary thresholds of your main HSM job, and your side business cannot entirely replace your primary employment. Learn more in our detailed overview of the Highly Skilled Migrant visa.

The Startup Visa: Are you an entrepreneur with an innovative business idea? The Dutch startup visa is a one-year residence permit for founders who have the backing of an approved facilitator (mentor) in the Netherlands. 

You’ll need an innovative product or service, a solid business plan, and enough financial means to live for a year. After that year, you can transition to the self-employed permit if all goes well. This option is great if you have a startup concept, though it’s not designed for traditional freelancing like consulting or creative gigs.

The Standard Self-Employment Residence Permit: Apart from special treaties and tech visas, the Netherlands offers a general self-employed visa for other non-EU nationals. However, it’s notoriously challenging to get. Your business plan is assessed on a points-based system looking at your experience, business viability, and economic value to the Netherlands. Unless you have a very strong case (or fall under a treaty like DAFT), this route can be difficult. Many expats opt for the above options or initially come as an employee and later switch to freelancing if possible.

✅ If you do need a residence permit, make sure you handle that before trying to register as a business. In many cases, you may need to apply for a provisional visa (MVV) from your home country to enter the Netherlands, then convert it to a residence permit for work. Once you have your permit and BSN (and have moved to the Netherlands officially), you’re ready for the next step: becoming a ZZP’er.

6 Steps to becoming a Dutch ZZP’er after moving

With paperwork in hand, you’re ready to live and work in the Netherlands! 

How do you actually set up as a freelancer? In Dutch, an independent freelancer/sole trader is called a ZZP’er, and the process to become one is largely the same as starting any small business. We’ve got 6 absolute steps to take before your journey begins (not Dutch required… Yet!).

1. Register your address and get a BSN 

If you’re new to the Netherlands, one of the first steps your take is registering at the local gemeente (city hall) to be entered in the BRP (personal records database). This will give you a BSN, a citizen service number, which you need for all sorts of official matters, including: opening a bank account and registering a business. 

(EU folks do this upon arrival; non-EU folks do this after receiving their residence permit.) 

Ensure you have a local address––you’ll need to show a rental contract or proof of residence. Once you have your BSN and residence card, you can register your business.

2. Choose a business structure and name (harder than you think, but still simple)

Most expat-freelancers go for an eenmanszaak when choosing their business type––a sole proprietorship. 

It’s the simplest form: you are the business, with full liability for debts but also straightforward administration. The other common option is a BV (private limited company), but a BV is more complex, requiring a notary and a minimum starting capital of 100 shares of €1, which is usually overkill for a solo freelancer just starting out. In short, if you’re working on your own as an independent contractor, and don’t own any intellectual property, an eenmanszaak is usually the best fit. 

You’ll also need to pick a business name (trade name) to register. Get creative, but keep it professional. Make sure the name isn’t already in use by checking the KVK (Chamber of Commerce) directory. The KVK won’t allow duplicate names in the same region/sector, and names that are misleading or too generic might be rejected. Have a couple of alternatives ready just in case. We have a whole blog about naming your business here.

3. Register at the KVK (Dutch Chamber of Commerce) 

This is the big step that officially makes you a ZZP’er. All businesses in the Netherlands must be listed in the Handelsregister (Trade Register) at the KVK. If you’re opting for the BV setup the notaire will handle the registration for you. If on the other hand you’re going with the eenmanszaak to register your company, you will need to make an appointment at a KVK office (if you already have your Dutch DigiD, you can book the appointment online via the KVK website). 

Fill out the online registration form before your appointment––it will ask for your personal details, business name, address, and a description of your activities (in Dutch; you might need Google Translate or a Dutch friend’s help here). When you go to the appointment, bring:

• A valid ID (passport).
  
  
• BSN (from step 1).
  
  
• Residence permit (for non-EU, from visa step).
  
  
• A Dutch address and maybe proof of address.
  
  
• Registration fee: €82,25 (one-time). The KVK charges a fee to register a new business payable by card only at the appointment.
  
  

The appointment itself is usually quick. They’ll verify your details, ask a couple of questions about your business activities, and then process your registration. Congratulations, you now have a KVK number 🎉 The KVK will also automatically pass your details to the Tax Administration (Belastingdienst) for tax purposes, so you typically don’t need to separately register with the tax office for VAT/income tax.

Whew! Big step done, and a major congratulations—rent a bike, have a beer, vibe a little in town. 

4. Now it’s time to get your VAT number (BTW-nummer) 

BTW! If you’re doing commercial activities as a freelancer, you will likely be classified as an entrepreneur for VAT (in Dutch VAT is known as BTW) by the tax authorities. 

Approximately two weeks after registering with the KvK, you will receive a letter from the Belastingdienst containing your VAT number and further instructions. This VAT ID is what you’ll put on your invoices to clients and use to file VAT returns. (If you don’t receive it in a few weeks, you may need to call the tax office to check status, but usually it comes automatically by post.) Note: a few types of freelancers (for example, certain journalists or small-scale artists) may be exempt from VAT, but most freelancers will have a VAT obligation and thus a VAT number. 

Make sure to visit Xolo’s (that’s us) full blog on obtaining a VAT number. 

5. (Optional) Open a business bank account

While not legally required for an eenmanszaak, it’s highly recommended to open a separate bank account for your business transactions. This makes bookkeeping much cleaner––your income and expenses are all in one place separate from your personal money. 

Many Dutch banks offer business accounts for sole proprietors, or you can even use modern online banks. (Some mobile money institutes like bunq, N26 or Revolut allow quick account setups and offer English-language service) Ensure whatever account you use is in your name (or business name) so that clients can pay invoices addressed to your company (a very important thing for clients and banks).

6. Know your tax and VAT obligations

Becoming a ZZP’er means taking on some new tax responsibilities. As a freelancer, you’ll need to file income tax on your profits annually and file VAT returns quarterly (in most cases). 

We’ll dive into the details of invoicing and taxes in the next section but, for now, be aware that once you’re registered, these filings are part of the routine. The Dutch tax office will inform you about the deadlines in a letter (in Dutch) sent to your address so keep an eye out for this letter to not miss any deadlines related to your BTW (VAT) filings and the annual income tax return. 

If you expect your turnover (revenue) to be very low in your first year, you could consider applying for the small business VAT exemption (KOR). Under the KOR scheme, if your revenue will be under €20,000 in a year, you can opt out of charging VAT to your clients––you also don’t have to file quarterly VAT returns. This simplifies things greatly if you qualify, but note that if you opt in, you can’t reclaim any VAT on your business purchases either. It’s a trade-off to discuss with a tax advisor if you’re interested. Many new freelancers skip KOR so they can reclaim VAT on startup costs, but it’s there as an option.

At this point, you are officially a registered freelancer in the Netherlands! You have a KVK number and VAT number, and you’re ready to do business. The next challenges are more about operational hurdles: language, bureaucracy, and actually running your business day-to-day.

😱 Worried about taxes and finances? Don’t! We’ll get to some positively wonderful tools at the end.

Invoicing, taxes & admin as an expat ZZP’er in the Netherlands

Taxes aren’t something anyone finds fun (and for those out there that do… We’ve either written the new Bible on Dutch freelancing, or you’re looking for a localised job).

With your business set up, let’s talk about actually running your freelance business in the Netherlands. This includes sending invoices, keeping up with taxes, and managing your income and expenses. Your day-to-day admin life may feel overwhelming at first (or maybe not), but we’ve got some tricks and tools to make it manageable.

Issuing invoices as a freelancer in the Netherlands 

Invoicing clients in the Netherlands (or anywhere) is how you get paid, so it’s important to do it right. Dutch law requires certain details on every invoice. The legal basics are:

• Your business name, address and KVK number
  
  
• Your VAT number (if you are registered for VAT, which most are)
  
  
• The client’s name, address and VAT number (non-EU = no VAT number)
  
  
• An invoice date and unique invoice number (sequential)
  
  
• A clear description of the services provided and the period during which you provided them
  
  
• The amount charged, excluding VAT, the VAT rate (%) and amount of VAT, and the total including VAT (VAT!)
  
  

The main thing to remember when sending invoices is to be accurate and timely. Most freelancers issue invoices digitally (PDF by email), and this is perfectly acceptable. Just remember to save copies of all invoices sent and received––you’ll need these for your bookkeeping.

Ah, speaking of!

Bookkeeping and expense tracking as a freelancer

Speaking of bookkeeping––Dutch regulations require businesses to keep records of their finances for at least 7 years. This includes invoices, receipts for expenses, bank statements, contracts, and any other relevant documents. Keeping on top of this from the start will save you headaches later. You can use an accounting software or even a simple spreadsheet, but be diligent: record your income and expenses, and retain proof of each expense (scanning receipts is fine). 

Why is this important? Come tax time, you’ll report your profit (income minus allowable expenses). Allowable expenses are business costs “wholly and exclusively” for your work––think software subscriptions, laptop, phone bills (work portion), travel to clients, coworking space rent, professional courses, etc. These can be deducted from your income, lowering your taxable profit (and thus your taxes). 

The more organized you are with tracking, the easier tax filing will be. And Xolo (that's us again) won't leave you hanging––we've got a whole article on tax de-dutch-kins for freelancers.

VAT filing (Omzetbelasting because it’s more fun in Dutch) 

If you have to charge VAT (which, again, most freelancers do unless exempt or on KOR), you will need to file a VAT return every quarter. 

The quarters are Jan–Mar, Apr–Jun, Jul–Sep, and Oct–Dec, and the returns are due by the end of the month following the quarter’s end (so April 30, July 31, Oct 31, and Jan 31 respectively). The Dutch tax office will usually send you a letter or email when it’s time to file, but you are expected to remember the deadlines regardless. Filing is done online through the Belastingdienst portal. The form is in Dutch, but it’s mostly numbers: you report your total sales for the quarter, how much VAT you charged to clients, and how much VAT you paid on business expenses (this is your input tax you can reclaim). The difference is what you either owe or get refunded. For example, if in Q1 you charged €2,100 in VAT to clients, and you had €100 of VAT on business purchases, you’ll owe €2,000 to the tax office. Pay that by the deadline, and you’re square.

If your purchases’ VAT was more than what you charged (which can happen in low-revenue periods), you’d get money back. Keep in mind, even if you had no income in a quarter, you still must file a zero return. Failing to file or late filing can result in fines, so it’s important to stay on top of this. Mark your calendar, or better yet, use a service or accountant who can handle VAT filings for you. (Many expats choose to automate this task––more on that sales-pitch in a moment).

Income tax and social contributions

As a freelancer, you are not on any company’s payroll, which means no one is withholding tax from your income throughout the year. Instead, you’ll settle your taxes annually via the income tax return (aangifte inkomstenbelasting and now we’re thinking they don’t all sound more fun in Dutch). 

The Dutch tax year is the calendar year, and you file the return by April 1 of the next year (you can request an extension to May 1 or even later if using an accountant). In this return, you will report all your income––business profits from freelancing, and any other income outside your job––and then claim deductions.

Aside from income tax, as a self-employed person you are responsible for your own social security arrangements. This includes things like healthcare insurance (mandatory for all residents––you’ll need to get a Dutch health insurance policy within 4 months of moving, if not sooner), and things like disability insurance or pension. The latter aren’t required, but consider them seriously: as a freelancer you don’t get sick pay if you can’t work, and you have no employer pension. 

Many freelancers purchase arbeidsongeschiktheidsverzekering (disability insurance) to protect themselves, and/or stash away money in private pension or investment accounts for retirement. These costs can be significant, so factor them into your rates. 

The bottom line? Plan for these aspects, because nobody else will do it for you when you’re your own boss.

Xolo Netherlands––freelance finances & admin made simple

By now you might be thinking, “Wow, freelancing in the Netherlands involves a lot of paperwork and regulations––is there an easier way to manage all this?” 

👋 Xolo is an all-in-one business platform tailored for expat freelancers in the Netherlands. In plain English: it’s a solution to handle your bureaucracy and compliance so you can focus on your business, in English, with local experts supporting you.

Xolo is a comprehensive dashboard where you can issue professional invoices in English, log your expenses by simply snapping a photo of a receipt, and have all your Dutch tax obligations handled for you in the background. That’s exactly what Xolo’s Netherlands product offers:

• Full English breakfast support: All your interactions, documents, and the app itself are in English. No more language barrier headaches. You’ll still be compliant with Dutch rules, but you won’t need to read Dutch to do it.
  
  
• Automated invoicing & VAT: Use Xolo’s invoicing tool to bill your clients––automatically add the required details (like your VAT number) and even calculate VAT for international clients correctly. When it’s time to file VAT, Xolo has all the data and handles the submission for you (Eenmanszaak business account tailored for expats).
  
  
• Expense management: Take a photo or forward an email of any business expense to our platform. Xolo logs it, categorizes it and keeps a secure record. Come tax time, all deductions are accounted for without you digging through shoeboxes of receipts.
  
  
• Compliance and bookkeeping: Xolo keeps your bookkeeping ledger in order, which is not only useful for taxes but also required by law. If the tax office ever asks for your records, you have them neatly stored. They also handle things like your annual financial reports. In short, Xolo is your digital accountant.
  
  
• Expert guidance: Whenever you’re unsure about something, you can reach out to Xolo support. You’ll get guidance from professionals who understand both Dutch regulations and the perspective of an English-speaking expat.
  
  
• Peace of mind: Know that you’re doing things right and that someone has your back for the bureaucratic stuff. Direct your energy toward growing your freelance business instead of drowning in admin.

Thousands have made this journey successfully with Xolo before you.

Ready to make your Dutch freelance adventure easier? Check out Xolo Netherlands for more details on how it works and to sign up for a plan that suits your needs. With Xolo handling the heavy lifting of taxes and bookkeeping, you can truly enjoy the freedom of freelancing in the Netherlands without the usual bureaucratic headaches.

Freelancing in the Netherlands as an expat is an exciting journey. With the right preparation – understanding visas, registering properly, and using tools and communities to overcome language and legal hurdles – you’ll find that the Netherlands is indeed a fantastic place for independent professionals. You’ll be your own boss in one of Europe’s most dynamic, international, and innovation-friendly countries. Good luck (or as the Dutch say, Succes!) on your ZZP adventure in the Low Countries.

👉 Join Xolo Netherlands now!