eenmanszaak (sole proprietorship)Netherlands
What it takes to form, own and run a sole trader in Netherlands, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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A Dutch eenmanszaak is a legal structure without legal personality with you as the sole (only) owner.
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A Dutch eenmanszaak is a legal structure without legal personality with you as the sole (only) owner.
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are legal forms which are easy to start yourself without engaging the services of a notary. You only need to pay the one-time registration fee to KVK.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Not stated
The registry’s and the law’s own pages do not mention it.
What it takes to form
- A notary
- Not required
- A resident director
- Does not apply
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 1 · at most 1 · one person may form it alone
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A Dutch eenmanszaak is a legal structure without legal personality with you as the sole (only) owner.
- A local company secretary
- Does not apply
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- No
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Sole proprietorships are not.
- Audit for a small company
- Does not apply
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
- Financial statements filed with KVK
- Not required for this type
With KVK Business Register
KVK states that sole proprietorships are not required to file financial statements.
What is public
Not in our records What the register shows the public is not in our records for the eenmanszaak (sole proprietorship).
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners
Profit is taxed as income tax in Box 1; entrepreneurs may claim allowances such as the self-employed deduction.
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Profits from your eenmanszaak are taxed under
- CFC rules in Netherlands
- Yes
Close it
Closing it
The other end, which most guides leave out.
- Route
- Deregister the eenmanszaak with KVK in My KVK (DigiD or European eID) or by post on Form 14, giving the date the business ceases; KVK notifies the Tax Administration, and tax returns continue until it says the final VAT return is due.
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Do you want to end your eenmanszaak (sole proprietorship)? Then you must deregister it with KVK. You can do this online with your DigiD.
- Statutory fee
- Free
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Deregistration is free.
Every business in Netherlands
VAT
- Standard rate
- 21%Official European Commission, Taxes in Europe Database situation on 2026/07/01
- Other rates
- 9% A limited number of goods
- 9% A number of services
- 0% Goods supplied abroad or stored in a customs warehouse
- 0% Certain cross-border services, such as air or sea passenger transport to or from destinations outside the Netherlands
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Het algemene btw-tarief is 21%. Voor sommige goederen en diensten geldt het lage tarief van 9%, het 0%-tarief of een vrijstelling.
- Registration threshold
- No threshold: from the first taxable supply
taxable supplies
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U bent ondernemer vanaf het moment dat u iets doet voor uw onderneming.
- Voluntary registration
- No
Registration follows from being an entrepreneur for VAT; a business established in the Netherlands with turnover up to €20,000 a year may instead choose to apply the KOR VAT exemption.
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En is uw omzet niet meer dan € 20.000 per kalenderjaar? Dan kunt u gebruikmaken van de kleineondernemersregeling (KOR).
- A foreign company
- Registers from its first taxable supply
A foreign business must register once it has Dutch VAT obligations, with no turnover threshold. It may act for itself or appoint a fiscal representative, which the authority says is compulsory in some situations it does not list on the page read.
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U bent ondernemer vanaf het moment dat u iets doet voor uw onderneming.
- Returns filed
- Quarterly
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Btw-aangifte doet u meestal per kwartaal.
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
7 services name Netherlands on their own list: Paysera, Airwallex, Stripe, Revolut, N26, bunq, Qonto. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Sole traderDerived our grouping, the same words in every country
- Name in law
- eenmanszaak (sole proprietorship)
- ISO 20275 code
- 4QXMSecondary GLEIF, Entity Legal Forms code list