Opening a company in the Netherlands: locals, foreigners, freelancers and digital nomads

At a glance: BV from 0.01 euro capital with a notary deed, KVK registration 85.15 euros, 1 to 2 weeks, corporate tax 19 percent to 200,000 euros then 25.8, VAT small-business scheme at 20,000 euros, no nomad visa. Legal forms. Sole trader (eenmanszaak, "zzp"): no capital. BV (besloten vennootschap): minimum capital 0.01 euro, notarial deed required, the flexible form since 2012. NV: 45,000 euros. Registration. Everything goes through the KVK Handelsregister: online start, then an identity appointment; KVK fee 85.15 euros for any form. The tax office issues the VAT number automatically within about two weeks. BV: notary 400 to 1,500 euros (fully digital incorporation possible), one to two weeks; eenmanszaak: same day, needs a BSN and a Dutch address. UBO registration required. Taxes 2026. Corporate tax 19 percent up to 200,000 euros of profit, 25.8 above. Dividend withholding 15 percent. VAT 21 percent (9 reduced); small-business scheme (KOR) optional up to 20,000 euros turnover. Personal income tax 35.75 / 37.56 / 49.5 percent, top rate above 78,426 euros; box 2 on substantial holdings 24.5 and 31 percent. Director-shareholders must pay themselves a customary salary (58,000 euros in 2026). Freelancers and the self-employed. Register the eenmanszaak at KVK in person; tax registration follows automatically. Deductions 2026: self-employed deduction 1,200 euros (900 in 2027), starter deduction 2,123 euros, SME profit exemption 12.7 percent. No flat-rate regime. No compulsory pension; income-related healthcare contribution 4.85 percent plus the basic insurance premium of roughly 150 to 170 euros a month. The DBA law on false self-employment is enforced again since 2025 with penalties from 2026: clients hiring you as a freelancer for what is really a job face back-taxes, so contracts and genuine independence matter. Foreigners. EU/EEA/Swiss citizens get a BSN at the municipality and register; registration from abroad is not possible. Non-EU founders: self-employed residence permit through the RVO points test (business plan, experience, added value), two years renewable, fee 423 euros; start-up visa for one year with a recognised facilitator; Americans and Japanese nationals use the DAFT treaty route with 4,500 euros invested, two years renewable, spouse may work. No resident director rule, 100 percent foreign ownership allowed, a Dutch business address registered at KVK. A Dutch IBAN is practically necessary; non-resident KYC is slow, neobanks are common. Branch of a foreign company. Register the branch at KVK (85.15 euros, in-person appointment) with a recent foreign register extract, certified articles, proof of directors and address; documents accepted in Dutch, German, English or French. No statutory local representative; non-EEA companies active only in the Netherlands face extra annual filings. Taxed as a permanent establishment at the corporate rates, no remittance tax. A BV subsidiary is the usual choice. Digital nomads. No digital nomad visa. Routes: the points-based self-employed permit, the start-up visa, or DAFT for US citizens. The 30 percent ruling applies to recruited employees, not to nomads; residents are taxed on worldwide income. Changed recently. DBA enforcement resumed (2025) with fines from 2026; self-employed deduction cut to 1,200 euros; three-bracket income tax; VAT on hotel stays 9 to 21 percent (2026); mandatory disability insurance for the self-employed is in the pipeline for 2027 or 2028. Figures checked October 2026 from KVK, IND and Dutch advisers; amounts change every January. Confirm with a licensed adviser in the Netherlands before you file.