BV vs eenmanszaak for DAFT: the decision framework you can actually run

Last reviewed: January 2026. Rules and tax thresholds change. Use the official links in this article to confirm current numbers before you act.

If you are on DAFT, you will hit this question fast: do you run your Dutch business as an eenmanszaak (sole proprietorship) or set up a BV (private limited company)?

This is not a branding decision. It is an operating system decision. It affects your personal risk exposure, your admin workload, how you pay yourself, and how calm your DAFT extension file feels two years from now.

Most people choose based on what sounds “professional.” That is backwards. The right structure is the one you can keep clean every month. DAFT is DIY friendly. Extensions are usually straightforward when your records are current and your financial story is obvious on paper.

Scope note: This is education and planning, not legal or tax advice. Confirm your specific facts with a qualified Dutch accountant and, if needed, a licensed legal professional.

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The decision in 60 seconds

Start with an eenmanszaak if you are a solo service provider, your liability risk is low, and you want the simplest admin system you can keep tidy while you build traction.

Lean toward a BV if you have meaningful liability exposure, you want a co-founder or investor structure, you plan to hire soon, or you already have the profit and support to run payroll and corporate obligations without slipping.

If you are choosing BV purely because it sounds “more legit,” pause. Legitimacy comes from clean contracts, clean invoices, clean bookkeeping, and a calm evidence story. You can do that as an eenmanszaak.

DAFT anchor points (IND): IND states that for treaty-based cases it expects you to register with the Chamber of Commerce within 6 months after you receive your residence permit (or IND may revoke the permit). IND also states that for treaty-based extensions it requires annual accounts and a balance sheet or income statement to check whether the company has been active and whether the invested capital remained in the business. Source: IND.

Quick navigation

Read straight through if you are early-stage. If you are already operating, jump to “Admin and friction” and “DAFT-specific implications.”

BV vs eenmanszaak in plain English (and what “ZZP” actually means)

Let’s clean up terminology, because Americans get thrown off by Dutch business language.

“ZZP” is not a legal structure. KVK explains it directly: ZZP and freelance are ways of working, not legal forms. In practice most people register as an eenmanszaak, and you can also operate via a BV if that fits your situation. Source: KVK.

Eenmanszaak (sole proprietorship): A legal structure without legal personality. You are personally responsible and liable for the company’s finances and debts. Source: Business.gov.nl.

BV (private limited company): A legal structure with legal personality. KVK explains that a civil-law notary sets up a BV and usually registers it with KVK, including the UBO register. Source: KVK.

A key nuance people miss: “BV” does not automatically mean “no personal risk.” You can still create personal exposure through personal guarantees, director behavior, or sloppy operations. Business.gov.nl also notes that if you do business while the BV is still “in formation” (BV i.o.), you can be personally liable for those dealings. Source: Business.gov.nl.

This is why the right choice is not “BV is safer.” The right choice is: pick a structure you will operate correctly, with boring documentation and a clean monthly rhythm.

What IND cares about and what it does not

DAFT is treaty-based. IND is not scoring your logo or your LinkedIn headline. IND is looking for treaty compliance and ongoing conditions that show you are actually running a business.

IND states that for DAFT you must invest substantial capital in your business and that for most business forms the minimum is €4,500. IND also states that for treaty-based extensions it requires annual accounts and a balance sheet or income statement to check that the company has been active and that the invested capital remained in the business. Source: IND.

Translation into real life: your structure should make two things easy to prove on paper: (1) your business has been active, and (2) your invested capital stayed in the business in a way that is visible in your financial story.

The I amsterdam official portal states that for DAFT all legal forms of companies are permitted, explicitly including both an eenmanszaak and a BV. Source: I amsterdam.

So do not treat this as “Which structure will IND like?” IND does not care about the label. IND cares about whether your documentation supports treaty compliance cleanly.

The framework: risk, admin capacity, and profit reality

If you only remember one thing from this article, remember this: structure is a trade-off between protection and friction. A BV can provide legal separation, but it usually adds more formal obligations. An eenmanszaak is simple and fast, but it comes with personal liability as the default.

To choose correctly, answer three questions honestly.

1) What is your real liability risk?

If you are a solo consultant delivering knowledge, your risk profile is often lower. If you sell products, hold inventory, handle sensitive customer data, run events, or operate in a space where claims are common, your risk profile is higher.

Be realistic. If you need a BV for risk reasons, you usually already feel it. If you are choosing BV mainly because it sounds professional, you are usually solving the wrong problem.

Also, do not ignore the obvious: contracts and insurance often matter as much as structure. A BV does not fix sloppy contracts, and an eenmanszaak can still be run professionally when you manage risk properly.

2) What admin can you actually maintain every month?

People underestimate this. They imagine the first week of setup, not the second year of compliance. If the BV adds payroll, filings, and formalities that you will not keep up with, you are not optimizing. You are creating future stress.

3) What is your real profit reality, not your dream profit?

Tax arguments are seductive. They can also be misleading. The Dutch system has entrepreneur allowances for many sole proprietors, and the BV system introduces corporate tax, personal salary tax, and shareholder tax dynamics. The “best” outcome depends on your actual profits, not your aspirational plan.

KVK gives a practical heuristic: if your expected profits are less than €150,000 a year, you will usually pay less tax with an eenmanszaak or general partnership than with a BV. If profits are higher, a BV may become interesting because the lower tax rate can outweigh allowances you could qualify for with an eenmanszaak. Source: KVK.

DAFT lens: Your structure should make compliance boring. If you are early-stage, boring usually means simple. Once your business has real traction and stable profit, you can upgrade structure without chaos.

Decision matrix

This matrix is designed for real life. Not for forum arguments. Read it as “what changes your operating system.”

Decision factor Eenmanszaak BV
What “ZZP” usually maps to Most ZZP’ers register as an eenmanszaak. KVK notes ZZP is a way of working, not a legal form. KVK. You can be “ZZP” through a BV too, but it usually comes with more formal obligations.
Setup and “first month” friction Fast start, fewer moving parts. KVK explains a civil-law notary sets up the BV and registers it (including UBO registration). KVK.
Liability baseline Personal liability is the default. You are responsible and liable for debts. Business.gov.nl. Separate legal entity, but not a magic shield. Personal guarantees and director behavior still matter. Business.gov.nl.
Login and admin friction (tax portals) Belastingdienst states you do not need eHerkenning if you have an eenmanszaak or are ZZP, and you can log in with DigiD. Belastingdienst. Belastingdienst states that if you have other legal forms (for example BV), you log in with eHerkenning (DigiD is only for eenmanszaak/ZZP in Mijn Belastingdienst Zakelijk). Belastingdienst.
Payroll reality Usually no payroll for yourself. You draw funds, and profits flow to you for income tax purposes. If you are a director-major shareholder (DGA), the customary salary scheme applies. Belastingdienst states the minimum reference amount is €58,000 in 2026 (with comparison rules and the possibility of a lower amount if you can justify it). Belastingdienst.
Annual accounts and filing You do not file annual accounts with KVK as a sole proprietor. You still keep records and produce year-end figures for tax, and IND can still ask for annual accounts and a balance sheet or income statement at extension. Business.gov.nl and IND. You must file financial statements with KVK each year for a BV (deadlines and filing rules). Business.gov.nl.
Taxes (headline) Income tax on profits, plus entrepreneur-related rules (which change over time). 2026 reference pages: zelfstandigenaftrek and mkb-winstvrijstelling. Corporate income tax plus personal tax on salary, and box 2 tax on dividends/substantial interest. 2026 reference pages: Vpb rates and Box 2.
Partners and investors Not built for shared ownership. An eenmanszaak is solo by design. Cleaner ownership container. Shares make co-ownership structurally straightforward.
DAFT evidence story Often easier to keep your proof simple if you run a straightforward service business and keep capital boring. Absolutely doable, but money moves in more “types” (salary, payroll taxes, dividends, loans). Keep books current so your extension file stays simple. IND checks activity and invested capital retention using financial documents. IND.

If you are trying to decide based on taxes alone, you are skipping the part that causes most DAFT stress: maintaining clean admin and clean evidence over time.

Taxes: the mental model you should use (with 2026 reference links)

Tax talk is where people get confident too early. Here is the mental model that actually works: choose the structure that matches your profit reality and your admin reality. Not the structure you hope you will grow into someday.

KVK’s heuristic is useful because it forces realism: if your expected profits are less than €150,000 a year, you will usually pay less tax with an eenmanszaak or general partnership than with a BV. If profits are higher, a BV may become interesting because the lower tax rate can outweigh allowances you could qualify for with an eenmanszaak. Source: KVK.

Model A: eenmanszaak (income tax + entrepreneur rules)

With an eenmanszaak, profits generally flow to you and are taxed in income tax. Some entrepreneur-related rules can reduce taxable profit, but they change over time. If you want numbers, use official Belastingdienst pages for the year you are filing.

For example, Belastingdienst states the zelfstandigenaftrek amount for 2026 is €1,200 (assuming you meet the conditions). Source: Belastingdienst.

Belastingdienst also states that in 2026 the mkb-winstvrijstelling is 12.7% of profit after entrepreneur deductions. Source: Belastingdienst.

The practical upside is simple: when you are early-stage, the eenmanszaak can be an efficient “learning platform” while you build your first year of Dutch admin habits. If your business is still simple, forcing BV-level complexity is often self-inflicted pain.

Model B: BV (corporate tax + salary + box 2)

A BV pays corporate income tax on profit. Belastingdienst lists the 2026 corporate tax rates as 19.0% up to €200,000 and 25.8% above €200,000. Source: Belastingdienst.

Then you personally pay tax on how money comes out of the BV. If you take dividends as a shareholder with substantial interest, Belastingdienst lists box 2 rates and thresholds. For 2026 it shows 24.5% up to €68,843 and 31% above. Source: Belastingdienst.

If you are a director-major shareholder (DGA), salary is not optional in the way many Americans assume. Belastingdienst explains the customary salary scheme and states that in 2026 the minimum reference amount is €58,000 (with comparison rules and a lower amount possible if you can justify it). Source: Belastingdienst.

Reality check: “BV saves taxes” is not a universal truth. A BV can be strategically useful at higher profit and higher complexity, but it is also a stricter operating system. If you cannot keep payroll and books clean, you are not optimizing. You are creating risk.

For Americans specifically, add a second layer: your US obligations do not disappear. The real win is not “Dutch tax magic.” The real win is a structure that keeps your documentation clean and your money system organized across USD and EUR, so licensed professionals can give accurate answers fast.

Admin and friction: what people underestimate

The biggest difference between an eenmanszaak and a BV is not what you do on Day One. It is what you must keep clean on Day 90, Day 400, and Day 730 when you are preparing an extension file.

BV setup is a notary process, not a “quick form”

KVK explains that a civil-law notary draws up a notarial deed containing the articles of association and arranges BV registration and UBO registration. Source: KVK.

KVK also gives real-world cost context elsewhere, noting notary deed costs can vary widely (for example, it cites a range in the hundreds of euros). Source: KVK.

This does not mean “BV is bad.” It means BV is formal. If you choose BV, budget for proper bookkeeping support so you do not drift into messy payroll and messy books.

eHerkenning is a real difference in day-to-day admin

Belastingdienst explains that you need eHerkenning to log in to Mijn Belastingdienst Zakelijk (for example for VAT returns, payroll tax returns, or dividend tax). It also states you do not need eHerkenning if you have an eenmanszaak or are ZZP, because you can log in with DigiD. Source: Belastingdienst.

This is not a reason to fear a BV. It is a reason to acknowledge that BV adds operational steps and recurring costs you do not have as a sole proprietor.

Annual accounts and public filing are real obligations for a BV

Business.gov.nl states that if you run a BV, you have to file financial statements with the Dutch Chamber of Commerce each year, with deadlines and filing requirements. Source: Business.gov.nl.

Sole proprietors do not file annual accounts with KVK, but they still need proper records and often a financial statement for their administration. Source: Business.gov.nl.

The theme is simple: BV is not “hard,” but it is less forgiving of sloppy admin. If you cannot keep it formal, it becomes friction.

DAFT-specific implications (capital, evidence, and extensions)

DAFT changes the BV vs eenmanszaak conversation in one key way: you are not only running a business, you are maintaining a residence condition. That makes “clean proof” part of your operating system.

IND states that for DAFT you must invest substantial capital in your business (for most business forms: €4,500). It also states that at extension it uses annual accounts plus a balance sheet or income statement to check activity and whether the invested capital remained in the business. Source: IND.

The DAFT question to ask yourself

Which structure makes it easiest to keep your capital position boring, your bookkeeping current, and your “we were active” story obvious on paper?

Capital is a balance-sheet story, not a vibes story

Here is the common mistake: people treat the €4,500 like a one-time “cash deposit problem,” then stop thinking. But IND’s extension language is financial-statement language. It is explicitly checking whether invested capital remained present, using your annual accounts and balance sheet or income statement.

Cash is the easiest way to keep things clear. It is easy to show, easy to explain, and hard to misinterpret. But the deeper point is this: debt and messy transfers can distort your picture. If your business takes on debt, or you move money around without understanding how it shows up in the accounts, your “on paper” capital position can look worse than you expect.

That does not mean “never use debt.” It means: do not improvise your financial story when your residence permit depends on it. If you are going to add complexity, do it with a bookkeeper who understands how your accounts will read at extension time.

Even an eenmanszaak still needs a year-end story

Some people hear “annual accounts” and assume that only BV owners need them. Not for DAFT. IND uses year-end financial documents to check activity and capital retention for treaty-based extensions. If you are an eenmanszaak, you may not file annual accounts with KVK, but you still need a clean year-end package (often prepared by your accountant) that makes your business activity and capital position easy to understand. Source: IND.

DAFT compliance favors boring systems

If you want a DAFT file that feels calm, build boring habits early: separate business banking, consistent invoicing, a monthly reconciliation routine, and a folder system where contracts, invoices, and bank statements are easy to retrieve.

This is also why the “DIY vs expensive middleman” conversation matters. DAFT is DIY friendly, but only if you build a system that keeps you organized. If you do not, you end up paying later, either in stress or in emergency clean-up fees right before renewal.

If you want guided structure: our DAFT portal exists for this exact problem. It gives you a workflow, document review, and real-person Q&A so you can stay DIY without drifting into chaos. Start here: /portal/daft/.

Common scenarios and what usually fits

These scenarios are patterns, not rules. Use them to sanity-check your decision, then validate with a Dutch accountant if the choice has meaningful financial consequences.

Scenario 1: solo consultant, freelancer, coach, independent professional

If your business is you selling your time and expertise, and your liability risk is low, an eenmanszaak is often the best starting point. It is common, fast, and easier to maintain while you learn Dutch admin basics.

If your profit grows and your situation becomes more complex, you can revisit BV later. That is not “downgrading.” That is operating like an adult: simple first, formal when earned.

Scenario 2: products, inventory, higher customer claim risk

If you sell products, hold inventory, deal with returns, or operate in a space where disputes are more likely, a BV can make sense earlier. Not because it is more legitimate, but because you are managing risk.

If you choose BV for this reason, do it properly. Budget for bookkeeping support. Keep your filing rhythm clean. A BV only helps if you run it like a real company.

Scenario 3: hiring soon, or you want a formal payroll structure now

If hiring is near-term, BV can be a clean container. Just do not pretend payroll is “later.” Payroll is ongoing. If you are not ready for that operational cadence, start simpler and upgrade when you are ready.

Scenario 4: co-founders, shared ownership, or investors

Once ownership becomes shared, BV is usually the cleaner ownership container because shares support governance and ownership structure more naturally than an eenmanszaak.

Scenario 5: you are choosing BV purely because it sounds professional

Then stop and zoom out. Professional is not a legal structure. Professional is a clean monthly close, clear contracts, predictable cashflow, and documentation that survives scrutiny. You can be professional as an eenmanszaak. BV only helps if you can maintain BV obligations without drifting.

Switching later: converting an eenmanszaak to a BV

A common and smart strategy is: start as an eenmanszaak, build stability, then convert to a BV when the business earns it. That approach lets you learn Dutch admin basics without forcing BV-level overhead on Day One.

Business.gov.nl outlines conversion steps at a high level, including contacting the Tax Administration (letter of intent) and transferring assets and liabilities into the BV through a notarial deed (akte van inbreng). Source: Business.gov.nl.

For DAFT, the key is documentation continuity. If you switch structures, keep your timeline and evidence clean so your extension file is easy for someone else to understand. IND explicitly uses annual accounts and a balance sheet or income statement for treaty-based extensions to check activity and invested capital retention. Source: IND.

My default recommendation for most DAFT founders

If you want my blunt default for the typical DAFT founder, here it is.

Most Americans starting DAFT should begin as an eenmanszaak, build a clean monthly admin rhythm, keep the capital buffer boring, and only move into a BV when they have a clear reason. That reason is usually risk, partners, hiring, or sustained profit that justifies the overhead.

Why? Because DAFT is already a transition. New country, new admin, new banking, new tax system. Starting with the simplest legal form reduces the number of things you can mess up while you are still learning. Once your foundation is solid, you can upgrade structure without panic.

If you are an exception, you will know. Your risk exposure is obvious. Your ownership structure needs shares. Your hiring plan is real. Your accountant is already telling you that BV-level formalization is appropriate. In those cases, do the BV and do it properly.

What to do next

If you want to make this decision calmly, do it like this.

Step 1: Write down what you are actually selling, your realistic 12-month profit range, and your worst-case “if something goes wrong” exposure. Do not skip the risk question.

Step 2: Decide what admin you can honestly maintain. If payroll and corporate filings will not get done cleanly, do not choose a structure that forces them.

Step 3: Design your DAFT evidence story now. IND uses annual accounts and a balance sheet or income statement at extension to check activity and invested capital retention. Build the file continuously, not at renewal time. Source: IND.

Step 4: Validate with a Dutch accountant. You are not looking for a generic answer. You are looking for the structure that matches your facts and your timeline.

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Official sources and links

These are the primary sources used to keep this article grounded in current definitions and rules.

Next up (Article 12): Getting paid on DAFT without problems: invoicing, VAT basics, clients outside NL, and building a clean money flow.

lloydnapier
Author: lloydnapier

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