ZZP (eenmanszaak) or BV? The difference explained

With an eenmanszaak there is no wall between business debts and your private assets — a claim can reach your savings and, depending on your marriage or partnership terms, your partner's. A BV limits liability to the company, although directors remain personally liable for mismanagement, unpaid payroll taxes and reckless trading. Professional liability insurance often solves the practical risk far more cheaply than incorporating.

An eenmanszaak pays income tax in box 1 on its profit, but first you deduct the self-employed deduction (if you meet the hours criterion), any starter's deduction, and the 12.7% SME profit exemption. Those reliefs make modest profits comparatively light.

A BV pays corporate tax on its profit, then you pay income tax on the salary it must pay you (the customary-salary rule, gebruikelijk loon) and box 2 tax on any dividend. Two layers, no self-employed deduction, no SME exemption.

An eenmanszaak costs a one-off KVK fee and a quarterly VAT return. A BV needs a civil-law notary to incorporate, monthly payroll administration for your own salary, annual accounts filed with the KVK, a corporate tax return and a personal one. Budget a few thousand euros a year in accountancy before you compare tax rates.

As a rule of thumb, structurally profitable years well above roughly €100,000 — where profit stays in the company, or where liability, investors or co-founders matter. Below that, the reliefs on an eenmanszaak usually beat the extra cost of a BV. Real risk exposure, hiring plans or an intended sale can change that answer at any profit level, which is exactly the kind of question to bring to an advisor before the notary.