ZZP basics: self-employment in the Netherlands
ZZP basics in the Netherlands: who can register (TPD holders can), the KvK number, the BTW threshold and the core tax duties of the self-employed.
Updated 5 months ago
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Taxes
Taxes
How to calculate, when to file, where to pay.
Where to start
The Dutch tax year is the calendar year, and the income tax return is filed between 1 March and 1 May of the following year. This section explains who has to file, how to get overpaid tax back and what applies to ZZP.
- Gather your documents. The jaaropgaaf from each employer, details of other income, rent and insurance, and your DigiD for Mijn Belastingdienst. For the year you arrived or left, the M-form applies.
- Check whether a refund is due. If you worked only part of the year or too much loonheffing was withheld, the overpayment is refunded after you file. You can file for the five previous years.
- ZZP: separate obligations. The self-employed file a BTW return (usually quarterly) and claim entrepreneur deductions in the annual return. The tools for this live in the ZZP section.
- Keep the deadlines. You can request an extension (uitstel) before 1 May; late filing is fined. Never ignore letters from the Belastingdienst — each has a reply deadline.
Useful pages: Tax calendar 2027 · ZZP vs employment · Tax refund: yourself or with an accountant · Survey 2026 — 2 minutes
Дозвіл TWV на роботу
TWV — це дозвіл на роботу від UWV. З TPD-статусом його зазвичай не треба: пояснюємо винятки, регульовані професії та обовʼязок роботодавця повідомити UWV.
Updated 2 months ago
Реєстрація ZZP у KvK
Покрокова реєстрація ZZP у KvK: онлайн-форма, запис на прийом, SBI-код, паспорт і BSN, реєстраційний внесок — і що далі відбувається з Belastingdienst.
Updated 2 months ago
Official sources
Rules and amounts change — check the current conditions on the official sites.