Best Legal Structure for ZZP / Freelancers

Starting out: the sole trader is the default

At the start, virtually every freelancer picks the eenmanszaak. The reasons: incorporation runs directly through the KVK (€85.15), annual costs stay low, and at modest profits the tax breaks — the self-employed deduction and the 12.7% SME profit exemption — are substantial.

When the BV becomes interesting for a freelancer

• You earn a stable €80,000–€100,000+ profit a year.
• You work for larger clients that prefer contracting with a BV.
• You want to limit liability (advisers, consultants, engineers).
• You want to build wealth for later inside a tax-efficient vehicle.

The transition: sole trader next to a BV

You can also keep the sole trader running while incorporating a BV for new activities, moving everything into the BV over time. Coordinate that route with a tax adviser — the sequencing determines the tax outcome. The decision logic with figures: ZZP or BV, how to decide.

Last verified: 19 July 2026.

Two steps further

Further along the same line: Choosing the Right Legal Structure in 2026 and Which Legal Structure Should You Choose in 2026?.