How to Start Freelancing in the Netherlands in 2025: Registration, Taxes, and Legal Tips
Work in NL | New Stardom
If you're planning to freelance in the Netherlands in 2025, you're not alone, self-employment remains a flexible, legal, and popular option for expats, digital nomads, and independent professionals. This guide will show you exactly how to start freelancing the right way, from registration and taxes to legal requirements and visa options.
Before you get started, it’s important to understand the implementation of new rules that affect freelancers in the Netherlands this year. As of January 1, 2025, the Dutch government will begin actively enforcing the Wet DBA (Deregulation of Assessment of Employment Relationships Act), a law originally introduced in 2016.
The Wet DBA governs how client–contractor relationships are defined, with the aim of preventing situations where freelancers, or ZZP’ers, are hired in roles that resemble regular employment without offering the same protections. While the rules themselves are not new, this renewed enforcement is intended to clarify boundaries between genuine self-employment and disguised employment.
A CBS survey shows that more than 40% of businesses now expect to reduce their use of freelancers due to legal uncertainty. You can read more about the legal background in our article on how the Dutch government is enforcing stricter rules on false self-employment.
That said, freelancing in the Netherlands remains fully legal and accessible, as long as you're properly registered and operate independently. You can still run your own business, offer services, or sell products as a self-employed professional. For many newcomers, freelancing is also a practical way to explore the job market and build experience while transitioning into long-term employment.
Photo by Gaurav Jain
What Is a ZZP’er?
In the Netherlands, freelancers are often referred to as ZZP’ers, short for Zelfstandige Zonder Personeel (self-employed without employees).
To be considered a freelancer, you typically:
Work independently
Set your own rates and conditions
Invoice multiple clients
Are not on payroll or bound by a traditional employment contract
Most ZZP’ers operate as a sole proprietorship (eenmanszaak), which is simple and cost-effective to register.
How to Register as a Freelancer (KVK Process)
Before you can legally offer your services, you’ll need to register your business with the Kamer van Koophandel (KVK) — the Dutch Chamber of Commerce.
What You Need:
A valid BSN (Citizen Service Number)
A Dutch residential address
A residence permit if you're not from the EU/EEA
A clear description of your business activities
€75 one-time registration fee (2025)
Steps to Register:
Visit kvk.nl and schedule an online appointment
Choose your legal form (eenmanszaak for most freelancers)
Attend a short intake meeting at your local KVK office
Receive your KVK number and BTW (VAT) number
You're now officially set up as a ZZP’er.
Taxes and VAT for Freelancers
Freelancers are responsible for managing their own taxes. This includes:
Income tax (inkomstenbelasting)
VAT (BTW) – Value Added Tax
Social security contributions
VAT (BTW):
Most freelancers must charge 21% VAT on their services
A reduced rate of 9% applies to specific sectors, including books, cultural activities, and certain food products
Some services — such as healthcare and educational services — may be exempt from VAT, depending on licensing and the nature of the work
Journalistic services are generally subject to VAT, though print publications may qualify for the reduced rate
You must file quarterly VAT returns via the tax office.
For full and up-to-date information, visit the Belastingdienst website.
Income Tax:
Paid annually (March–May) via the Belastingdienst
Progressive rates (up to 49.5% in 2025)
Deduct business costs like equipment, coworking space, and transport
Can Expats Freelance in the Netherlands?
Yes, but it depends on your residence status.
EU/EEA or Swiss Citizens:
You can live and work in the Netherlands without a permit.
Non-EU Citizens:
You'll need a visa that allows self-employment. Options include:
Self-employed residence permit (via IND)
Startup visa (for entrepreneurs with an innovative idea)
Orientation year permit (for recent graduates)
Partner visa (if your spouse/partner lives in NL)
Always check the IND website for current requirements.
Tools & Resources for New Freelancers
Register your business with the KVK – the Dutch Chamber of Commerce
Get tax and VAT info from Belastingdienst – the Dutch Tax Authority
Use Werk.nl for career support and job insights – powered by UWV
Co-working spaces: WeWork, TSH Collab, StartDock
Freelance platforms: LinkedIn NL, Freelance.nl, Upwork
What’s Changing in 2025: New Legal Landscape for Freelancers
As already discussed, the Dutch government is enforcing the DBA Act, a law that targets false self-employment.
This means:
Companies must now prove that freelancers are truly independent
Businesses face fines if they misuse freelancers in permanent roles
Freelancers may find fewer contracts, especially in IT, media, and consulting
Companies may prefer payroll/agency models to avoid risk
If you're freelancing in the Netherlands now, you’ll need strong contracts, multiple clients, and clear independence to avoid misclassification.
Freelancing in the Netherlands remains possible, and still attractive, in 2025. But it requires greater awareness and legal clarity than in previous years.
Whether you're a designer, developer, coach, or consultant, following the correct steps to register, invoice, and file taxes will help you stay on the right side of the law, and still enjoy the freedom of Dutch freelance life. For more on freelance trends and updates on Dutch labor law, follow New Stardom for ongoing coverage.
Disclaimer: This article provides general information based on official sources. It does not constitute legal, financial, or insurance advice. Readers should verify details with relevant authorities or professionals before making decisions.
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