Choosing Between a BV or ZZP / Eenmanszaak

Choosing the right business type is a crucial first step with lasting implications when applying for DAFT and moving to the Netherlands. The most common choices are a Besloten Vennootschap (BV) or a sole proprietorship (ZZP/eenmanszaak). Each has unique implications for you and your business. We’ll outline some important factors to consider when choosing between a BV or ZZP / eenmanszaak.

When deciding between opening a BV vs ZZP / eenmanszaak, first consider how much money you expect to make. The general rule (in 2024) is that if you plan on making at least €66,000 per year in profits with your business, you should set up a BV. This will give you access to the 30% ruling, a special tax treatment that excludes 30% of your income from being taxed. If you plan on making less than €66,000 per year in profits, you should choose the ZZP / eenmanszaak structure.

A critical factor in choosing a business type is the issue of personal liability. With a BV, your liability is limited, offering peace of mind and protecting your personal life from business risks. In contrast, an eenmanszaak / ZZP setup leaves you fully liable. This can be a major consideration, especially for those with families or significant personal assets.

For those valuing simplicity and ease, the ZZP / eenmanszaak is more straightforward to establish and manage. Going with a ZZP / eenmanszaak reduces the time and resources spent on administrative tasks like accounting.

In addition to the main benefits of setting up a BV that we mentioned above, there are some other perks that sometimes go unnoticed:

• You can expense your relocation costs
• You can expense your children’s schooling costs at an expat school in the Netherlands
• You can swap your driver’s license for a Dutch driver’s license for free

If you are serious about pursuing a DAFT visa and are interested in setting up either a BV or ZZP business in the Netherlands, fill out the contact form on the top right of the page and we will get in touch!