Netherlands
Sole proprietorship or BV in the Netherlands? Liability, setup and tax
Eenmanszaak versus BV: personal liability, notary and costs, minimum capital, and Dutch corporate income tax rates for 2025 and 2026.
In short
- In an eenmanszaak you are personally liable with all your assets. A BV is a legal entity: usually the BV is liable, not the director personally.
- You set up a BV through a civil-law notary (usually €500–€1,500) and pay in at least €0.01 of capital.
- A BV pays corporate income tax: 19% on profit up to €200,000 and 25.8% above that (2025 and 2026).
Side by side
| Eenmanszaak | BV | |
|---|---|---|
| Legal entity | No | Yes |
| Liability | You, with all your assets | Usually the BV, not the director personally |
| Setup | Register with KVK | Through a notary, then KVK |
| Setup costs | KVK €85.15 (2026) | Notary approx. €500–€1,500, plus KVK |
| Capital | None | At least €0.01 |
| Tax on profit | Personal income tax | Corporate income tax: 19% up to €200,000, 25.8% above |
What changes in your books
In an eenmanszaak, money you take out is a private withdrawal. In a BV the money belongs to the company: what you take out as director-shareholder usually goes through salary, dividend or a current account with the BV. A BV’s ledger therefore has share capital, reserves and a shareholder current account.
This guide compares the forms; it is not advice on your choice. Have your own figures checked before switching.
Official sources
- business.gov.nl — Sole trader / sole proprietorship in the Netherlands
- business.gov.nl — Private limited company (BV) in the Netherlands
- Belastingdienst — Tarieven vennootschapsbelasting
- KVK — Registration fee
Sources checked on November 12, 2026 · General information, not legal or tax advice for your situation.
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