Checklists, Regulations and Taxes for Freelancers and ZZPers

General Information

• Self-employed professionals (zzpers) work for various customers at their own expense and risk.
• They can use various schemes to stimulate entrepreneurship.

Checklists

• Starting a Business: General checklist for starting a business in the Netherlands.
• Temporary Assignment: Checklist for those carrying out temporary assignments in the Netherlands.
• Legal Structure: Tool to choose the appropriate legal structure (e.g., sole proprietorship or private limited company).
• Health Care Professionals: Checklist for independent health care providers.

Regulations

• Part-time Entrepreneurs: Same rules apply as for full-time entrepreneurs.
• Minors: Need parental permission for legal actions can apply for limited legal capacity.
• Professional Qualifications: Certain professions require specific qualifications.
• Work Permit: Required for non-EEA/Swiss nationals customer must apply.
• Model Agreements: Important for tax assessment of business relationships.
• Working Conditions: Must observe most parts of the Working Conditions Act and Regulation.

Taxes

• Tax Schemes: Various schemes available for small and starting businesses.
• VAT and Income Tax: Must register with the Tax Administration may need to pay VAT and income tax.
• Health Care Insurance Premium: Must pay income tax and health care insurance premiums.