Amsterdam is the perfect place to venture out as a freelancer. For its size, the city has more creative agencies per square mile than New York has hot dog stands, plus a steady demand for solo agents. If you like the ring of being your own boss -- make that CEO -- read our guide to getting into the freelance game in the Netherlands.
In the Netherlands, freelancers, entrepreneurs and one-man start-ups are recognised as ZZP’ers (zelfstandige zonder personeel) or self-employed without employees.
To become a ZZP'er you will need to have certain documentation (residence permit, insurance, etc.) among other essentials. The IND (Immigration and Naturalisation Service) and the Chamber of Commerce can advise you on your individual situation.
Once you have been given the green light, you'll need to follow a few steps:
Choose a business name. Your business or trade name must be clear and unique. If you are unsure of existing trademarks, contact The Benelux-Merkenbureau (Benelux Office for Intellectual Property). It's important that you only advertise the services you provide. So, for example, don’t say your business is a BV (private limited company) if it is not.
Register your business with the Kamer van Koophandel (KVK) – the local equivalent of the Chamber of Commerce. Registration is compulsory for every business – you pay an annual fee. You can register one week before your start date either online (form in English) or in person. You'll need a valid form of ID, a copy of a recent bank statement (which is not older than 30 days), and a copy of your home address. You may also be asked to show a rental contract if using hired premises. Once you are registered, you will be given proof of registration and a unique eight-figure number, which you must use for your outgoing post and invoices. If your details change, you must inform the KVK immediately.
Apply for a VAR statement (not compulsory). When a ZZP’er works for a company, it is often difficult to determine whether this is a case of employment in the traditional sense. If you want to know where you stand, you can apply for a VAR (Verklaring arbeidsrelatie) or Declaration of Income Tax Status. This statement clarifies the status of a ZZPer’s income and whether you should or shouldn’t withhold levies and premiums. Apply at your local tax office (belastingdienst) or online (in Dutch).
Sort out your tax administration (filing for your VAT or BTW). Most freelancers are required to charge VAT but this depends on your industry. Either you can do this yourself or hire a bookkeeper and/or accountant. We highly recommend Finsens and DMFA. You will be sent a VAT return (download a form in English), usually quarterly. You must complete and sign each return, and file it with the tax office within two months of the end of the period it covers. Failing to do so, you risk a penalty or additional assessment.
Research insurance cover for freelancers (ZZP’ers). There are many different insurance types including business liability, health, unemployment and pension. Cover can be expensive but it is recommended for new start-ups with no previous experience in freelancing. Visit the KVK website for information on cover or talk to an advisor at your local office. Alternatively become a member of ZZP Nederland, for €20. It is a specialised body that gives advice and information on all matters freelance, as well as discounts on ZZP insurance policies. Contact ZZP Nederland for more.
Arrange various other administrative issues: These include tax, invoices (facturen), terms & conditions, and expenses. A legal invoice, for example, must include an invoice date and a unique sequential number, a date of delivery or service/ or the date a payment is made (if different from the invoice date), name and address of your client, KVK or business number, VAT or BTW (Belasting over de Toegevoegde Waarde) number and the amount of tax payable. Again, either you can do the administration yourself or outsource it. See Taxes for our recommended partners and general information on taxes. Tentoo is also a useful resource, offering payroll services and advice to both ZZP’ers and their clients.
Please note: If you are neither a Dutch national nor EU citizen and do not have permanent residency, you should check carefully with the IND (or a lawyer) concerning your individual situation and residency rights before making any changes to your residence status.
National ZZP Beurs: Free Fair/Event for all ZZP’ers on 20-21 November. Visit ZZP for more information (in Dutch).
The Chamber of Commerce (KVK) holds monthly seminars on ‘Starting as a ZZP/freelancer’. Unfortunately, only in Dutch.