BV to ZZP in the Netherlands: A Step-by-Step Plan to Move Your Business (Without Breaking Anything)

Last reviewed: February 2026. Processes and tax rules change. Use the official links in this article and confirm anything that affects taxes, contracts, or immigration.

If you are running a BV and you want the simplicity of being a ZZP again, this is the part most people miss:

You cannot “convert” a BV into a ZZP. A BV is a legal person. ZZP is a working style (“zelfstandige zonder personeel”). What you actually do in practice is move your activities into an eenmanszaak (sole proprietorship) and then choose what to do with the BV.

If you treat this like a simple admin change, you create a mess: wrong invoices, broken contracts, VAT confusion, bank freezes, and a BV you thought you “closed” that still needs annual accounts and corporate tax filings.

If you treat it like a project with a plan, it can be calm and boring. That is the point of this guide.

Scope note: This is education and process guidance, not legal or tax advice. Changing legal form can trigger VAT and income/corporate tax consequences. If you have employees, real estate, significant assets, multiple shareholders, or any “special” situation, get a Dutch accountant or tax adviser involved early.

Jump to: Step zero (KVK fork) · Step-by-step plan · Turbo liquidation · Common mistakes · Official sources

Step zero: decide which path you are on (KVK has two official routes)

KVK is very clear: going from a BV to an eenmanszaak is not one action. It is a combination of registrations and updates, and it depends on whether the BV ends or the BV continues.

Route 1: The BV stops existing. You dissolve the BV and register that the enterprise is transferred to an eenmanszaak.

Route 2: The BV stays alive. You keep the BV as a legal entity, but you register the transfer of the enterprise to an eenmanszaak. The BV may become dormant, but it still exists and still has obligations.

KVK’s official BV → eenmanszaak instructions (including which forms to use, and which fields to fill in) are here: https://www.kvk.nl/afspraak-maken/van-bv-naar-eenmanszaak/

Fees: If this transfer results in a new registration with a new KVK number, KVK charges a one-time registration fee. KVK notes that fees are adjusted annually, so always check the current fee here: https://www.kvk.nl/inschrijven/inschrijfvergoeding/

Practical note: If you do not decide Route 1 vs Route 2 up front, you will spin your wheels. Your bank, your insurer, Belastingdienst, your clients, and your accountant all need to know what you are doing.

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If you already have an eenmanszaak, read this before you do anything

KVK states you cannot register a second eenmanszaak. If you already have one, you either (a) register a branch (nevenvestiging) or (b) update your existing registration, depending on addresses and your situation. KVK spells out the options on the BV → eenmanszaak page. https://www.kvk.nl/afspraak-maken/van-bv-naar-eenmanszaak/

This is not a small detail. If you get this wrong, you can end up with the “new” business registered incorrectly, and then everything downstream gets harder.

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What changes the moment you switch legal form

If you are doing this for simplicity, great. Just do not treat it like a cosmetic admin update. A BV and an eenmanszaak are different legal structures, and the outside world treats them differently.

• Your identifiers change. KVK notes that a change of legal form changes your KVK number and your VAT ID, and that KVK forwards the change to Belastingdienst. https://www.kvk.nl/afspraak-maken/van-bv-naar-eenmanszaak/
• Your invoices must change. After the cutover date, invoices must use the new legal form’s details (name/trade name, address, new KVK number, new VAT ID if applicable). If you invoice abroad, clients and platforms may need the new VAT ID for reverse-charge or supplier onboarding.
• Your contracts do not magically “follow you.” KVK explicitly tells you to check which contracts are in the BV’s name and make new ones in the eenmanszaak’s name. https://www.kvk.nl/afspraak-maken/van-bv-naar-eenmanszaak/
• Liability changes. A BV is a separate legal entity. An eenmanszaak is you. Ondernemersplein flags that changing legal form can affect liability (including in some cases your partner’s liability, depending on your situation). https://ondernemersplein.overheid.nl/bedrijfsvoering/rechtsvormen-en-organisatie/rechtsvorm-wijzigen/
• If the BV ends, the UBO registration ends too. KVK notes that when the BV stops existing, the UBOs are automatically written off, and an eenmanszaak does not need UBO registration. https://www.kvk.nl/afspraak-maken/van-bv-naar-eenmanszaak/
• KVK expects continuity for a “takeover/continuation”. KVK notes that when you take over a company, the visiting address and at least 1 activity must remain the same. That matters for how you register the continuation. https://www.kvk.nl/afspraak-maken/van-bv-naar-eenmanszaak/

If you keep that in mind, the rest of this guide becomes straightforward: you choose a route, you register correctly, and you run a clean cutover so nobody has to guess what entity they are dealing with.

Before you touch paperwork: decide if you can DIY this (or if you need a pro)

Here is my blunt rule: you can DIY the KVK mechanics. You should not DIY the tax consequences if there is any meaningful complexity.

The step-by-step plan (do it in this order)

This is written for a typical DAFT-style “small founder” situation, but the mechanics are the same for most one-person BVs. The goal is a clean cutover: one last day of BV activity, one first day of eenmanszaak activity, and documentation that makes sense later.

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Phase 1: prepare the cutover (one focused evening)

1. Pick a cutover date you can defend. End of a month or end of a VAT quarter is usually the least annoying. Write it down. Your bookkeeping, VAT, and bank exports will follow this date.
2. Inventory what must “move” out of the BV. List every moving piece: clients, open invoices, subscriptions, domain names, lease agreements, payment processors, bank accounts, and any physical assets. If you can’t list it, you can’t transfer it cleanly.
3. Decide Route 1 vs Route 2 (BV ends or BV continues). Do not guess. KVK has the two routes and the exact forms. https://www.kvk.nl/afspraak-maken/van-bv-naar-eenmanszaak/
4. Flag VAT and “transfer of a going concern” questions early. Belastingdienst explains that when an entire enterprise (or an independent part) is transferred and continued, it can be treated as an “overgang van een algemeenheid van goederen” for VAT, meaning no VAT is charged on that transfer if conditions are met. It also explains what happens if goods are not transferred and move to private use. Official VAT source: https://delta.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/ondernemen/onderneming_wijzigen_of_beeindigen/gevolgen_voor_de_btw/
5. Create your “evidence folder” now. Make a folder called “BV to eenmanszaak transfer” and save: BV KVK extract, BV VAT ID, shareholder resolution template, accountant contact, and a simple timeline document. You will use this when banks, clients, or IND ask what changed.
6. If you have employees, plan payroll and wage tax as a separate workstream. Belastingdienst explains that when your legal form changes you close the payroll administration and you register again as an employer. Your wage tax number changes. Official overview: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/ondernemen/onderneming_wijzigen_of_beeindigen/uw_onderneming_wijzigt_van_rechtsvorm/uw_onderneming_wijzigt_van_rechtsvorm
7. Reality check: price in liability and permits. Moving from a BV to an eenmanszaak changes how risk sits on you personally. It can also affect permits, insurance, and in some cases partner liability depending on your situation. Ondernemersplein’s legal-form-change checklist is the right starting point: https://ondernemersplein.overheid.nl/bedrijfsvoering/rechtsvormen-en-organisatie/rechtsvorm-wijzigen/

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Phase 2: do the KVK filings the right way (this is where most mistakes happen)

KVK gives you the exact form and the exact field where you state “this is a continuation/transfer.” Use their instructions, not random advice from forums.

1. Register the eenmanszaak as a continuation of the enterprise. KVK states that on Formulier 1 (eenmanszaak registration) you indicate at point 1.1 that it is a continuation of an enterprise. The Form 1 page also explains when you need to appear in person versus when you can send the paperwork. KVK Form 1 page: https://www.kvk.nl/over-het-handelsregister/formulier-1-inschrijving-eenmanszaak/
2. Make sure your continuation actually qualifies as a continuation. KVK notes that when you take over a company, the visiting address and at least 1 activity must remain the same. If you are changing everything at once (address and activities), you may not be doing a “continuation” in the way you think you are. KVK source: https://www.kvk.nl/afspraak-maken/van-bv-naar-eenmanszaak/
3. If the BV ends: dissolve first, then submit Form 17a plus Form 1. KVK states you use Formulier 17a (dissolution) and you mention the transfer to the eenmanszaak at 5.3, and you bring the dissolution decision (ontbindingsbesluit). KVK Form 17a page: https://www.kvk.nl/over-het-handelsregister/formulier-17a-ontbinding-rechtspersoon/
4. If the BV continues: submit Form 14 plus Form 1. KVK states you use Formulier 14 (change enterprise details) and you mention the transfer at 9.1. KVK Form 14 page: https://www.kvk.nl/over-het-handelsregister/formulier-14-wijziging-ondernemings-en-vestigingsgegevens/
5. If the BV had branches or a gevolmachtigde, re-register them for the eenmanszaak. KVK states these must be registered again. Use Formulier 9 for a branch/establishment and Formulier 13 for an authorised representative. Form 9: https://www.kvk.nl/over-het-handelsregister/formulier-9-inschrijving-vestiging-van-een-onderneming/ • Form 13: https://www.kvk.nl/over-het-handelsregister/formulier-13-inschrijving-gevolmachtigde/
6. If you already have an eenmanszaak: follow KVK’s branch or update path. KVK states you cannot register a second eenmanszaak. If the BV is at a different address, you typically register a nevenvestiging instead of a second eenmanszaak. If the address is the same, you update the existing registration (for example, activities or trade names). Start here and follow the “Heb je al een eenmanszaak?” section: https://www.kvk.nl/afspraak-maken/van-bv-naar-eenmanszaak/
7. Finish the registration the official way. KVK’s process includes making an appointment to complete the registration. If you need to visit in person, bring your ID and the paperwork KVK lists for your situation. If the BV ends, bring the dissolution decision (ontbindingsbesluit). Start here: https://www.kvk.nl/afspraak-maken/van-bv-naar-eenmanszaak/
8. Expect new identifiers. KVK states that when you change legal form your KVK number and VAT ID change, and KVK forwards the change to Belastingdienst. If you have staff, your wage tax number changes too. KVK source: https://www.kvk.nl/afspraak-maken/van-bv-naar-eenmanszaak/
9. Get a fresh KVK extract immediately and archive it. Banks, payment processors, insurers, and sometimes clients will ask for it. Do this before you start changing invoice headers and bank accounts, so you can prove the new legal form exists.

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Phase 3: operational cutover (bank, invoices, contracts, and communication)

This is where “I did the KVK part” turns into real life. You want a clean moment where the BV stops issuing invoices and the eenmanszaak starts. That avoids VAT mistakes and client confusion.

1. Open or designate a business bank account for the eenmanszaak. Do not run a sole proprietorship through an old BV account long-term. It confuses your bookkeeping and it creates unnecessary questions later.
2. Update payment rails. Change bank details in Stripe, Mollie, PayPal, Wise, marketplaces, and any direct debit mandates. Many providers will request the new KVK extract and may pause payouts until verification is complete.
3. Update your invoice header everywhere. Your invoice template must match the new entity: trade name, address, KVK number, and VAT ID (if you have one). If you invoice abroad, make sure reverse-charge wording and VAT numbers still match your new registration.
4. Move or rewrite contracts. KVK explicitly tells you to check which contracts are in the BV’s name (lease, maintenance, insurance) and create new ones in the eenmanszaak’s name. Do this proactively so you do not discover later that the BV was still the contracting party. KVK source: https://www.kvk.nl/afspraak-maken/van-bv-naar-eenmanszaak/
5. Close out BV invoicing cleanly. Issue final invoices from the BV (if needed), collect outstanding payments, and document any credit notes. Stop creating “new business” invoices in the BV once the cutover date passes.
6. Export and archive your BV administration. Even if the BV continues, keep an audit-ready archive: invoices, bank statements, VAT filings, annual accounts, shareholder resolutions, and your transfer documentation.

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Phase 4: decide what happens to the BV (and do it correctly)

At this point your business is operating as an eenmanszaak. Now you decide whether the BV (a) stays alive or (b) ends. This is where people create the “empty BV trap” and accidentally keep a BV on life support for years.

If the BV stays alive

Keeping the BV can be valid. But be honest about what you are committing to. KVK explains that BVs have to file annual accounts, while eenmanszaken do not. Source: https://www.kvk.nl/deponeren/jaarrekening-wel-of-niet-deponeren/

Business.gov also warns that an “empty BV” can still generate ongoing costs and obligations, including annual filings. Source: https://business.gov.nl/ending-or-transferring-your-business/selling-or-transferring-your-business/selling-or-closing-an-empty-bv/

If the BV ends

Ending a BV is a legal and tax process. Business.gov provides a step-by-step plan for ending a BV. Start here for the official high-level checklist: https://business.gov.nl/ending-or-transferring-your-business/ending-your-business/ending-your-private-limited-company-bv-a-step-by-step-plan/

If you are choosing the fast path, understand what “fast” actually means.

Turbo liquidation: only if there are no assets (and you must file a transparency pack)

Turbo liquidation is only allowed if the legal entity has no assets at the moment of dissolution. Belastingdienst and KVK both state this. Belastingdienst: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/vennootschapsbelasting/turboliquidatie • KVK overview: https://www.kvk.nl/stoppen-en-uitschrijven/een-rechtspersoon-beeindigen-via-de-turboliquidatie/

Do not “assume” you have no assets. Cash is an asset. A laptop can be an asset. A receivable can be an asset. A domain name can be an asset. If you have anything of value left inside the BV, you are not in turbo territory yet.

Important: Turbo liquidation is about assets, not about whether you have debts. KVK explains separate scenarios for “no assets and no debts” and “no assets but debts” and points both back to the same 14-day document requirement. Official overview: https://www.kvk.nl/stoppen-en-uitschrijven/uitschrijven-van-een-rechtspersoon

1. Confirm you are eligible: no assets at the moment of dissolution. KVK is explicit that turbo liquidation is only possible if there are no assets (baten/bezittingen) at the moment of dissolution, and it also explains that receivables can count as assets. Do not guess. Official explanation: https://www.kvk.nl/stoppen-en-uitschrijven/een-rechtspersoon-beeindigen-via-de-turboliquidatie
2. File missing annual accounts first (if required). KVK states that if you have not filed annual accounts for previous years but you were required to, you should file them before you submit Form 17a or deregister via Mijn KVK. Source: https://www.kvk.nl/stoppen-en-uitschrijven/turboliquidatie-afwikkelen-bij-kvk/
3. Dissolve and deregister properly. KVK explains you can report a BV turbo liquidation online via Mijn KVK (DigiD), or via Form 17a. KVK also notes that online reporting is only possible for a natural person who is both director and the custodian of records. Source: https://www.kvk.nl/stoppen-en-uitschrijven/turboliquidatie-afwikkelen-bij-kvk/
4. Within 14 days, deposit the required documents. KVK states you must deposit a balance sheet and a statement of income and expenditure. This covers the current year and also the previous year if the annual accounts for that previous year were not deposited. You also deposit an explanation that includes why there were no assets at dissolution and, if relevant, how any assets were distributed and why any creditors were not paid. Source: https://www.kvk.nl/stoppen-en-uitschrijven/turboliquidatie-afwikkelen-bij-kvk/
5. Inform creditors in writing. KVK states the board must inform creditors in writing that the documents have been deposited at KVK. Source: https://www.kvk.nl/stoppen-en-uitschrijven/turboliquidatie-afwikkelen-bij-kvk/
6. Take the transparency rules seriously. KVK notes that not depositing (or not depositing on time) can be treated as an economic offence, and that a court can be asked to impose a director ban in certain cases. If you choose turbo, do it properly. Source: https://www.kvk.nl/stoppen-en-uitschrijven/turboliquidatie-afwikkelen-bij-kvk/

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Regular liquidation: if there are assets, you must dissolve in steps

If there are assets (cash, receivables, equipment, investments, a car on the balance sheet, anything), you cannot use turbo liquidation. KVK explains that with assets you dissolve first, then liquidate (vereffenen), and only then deregister the BV. Start here: https://www.kvk.nl/stoppen-en-uitschrijven/bv-uitschrijven

In practice, that usually means:

1. Shareholders decide to dissolve the BV (ontbindingsbesluit) and, if needed, appoint a liquidator (vereffenaar).
2. Report the dissolution to KVK. If you are dissolving the BV, the starting point is still Form 17a: https://www.kvk.nl/over-het-handelsregister/formulier-17a-ontbinding-rechtspersoon/
3. Liquidate the BV. The liquidator settles the BV: collects receivables, sells assets, pays creditors, and prepares the closing administration.
4. Report the end of the legal entity after liquidation. KVK uses Form 17b to report that the legal entity has ended after dissolution (and it includes the custodian of records details). Form 17b: https://www.kvk.nl/over-het-handelsregister/formulier-17b-einde-rechtspersoon-na-ontbinding
5. Keep records and be ready for questions. Even when the BV is gone, your record retention obligations remain. Belastingdienst’s retention overview: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/administratie_bijhouden/administratie_bewaren/administratie_bewaren

If your BV has meaningful assets, retained earnings, complex shareholder positions, or anything “structural” like a pension/annuity obligation, do not try to wing the liquidation. You want a Dutch accountant or tax adviser involved before you move money or sign anything.

KVK also provides a help form for gathering the turbo liquidation documents: https://www.kvk.nl/over-het-handelsregister/hulpformulier-extra-informatie-doorgeven-voor-turboliquidatie

Tax reality check: Even after you stop, Belastingdienst notes that you may still be asked to file corporate tax returns until they have processed the deregistration. If you are told to file, you still file, even if there was no activity. Source: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/vennootschapsbelasting/turboliquidatie

Common mistakes (and how to avoid them)

Mistake 1: keeping the BV “empty” but not actually finishing obligations

An “empty BV” can still create work: annual accounts, corporate tax administration, and bookkeeping. If you keep it, do it intentionally. If you do not want those obligations, end it correctly. KVK on annual accounts: https://www.kvk.nl/deponeren/jaarrekening-wel-of-niet-deponeren/ • Business.gov on empty BVs: https://business.gov.nl/ending-or-transferring-your-business/selling-or-transferring-your-business/selling-or-closing-an-empty-bv/

Mistake 2: mixing bank accounts and invoicing between entities

Once the eenmanszaak is active, run the operational money there. Mixing the BV and eenmanszaak creates VAT and bookkeeping confusion and makes later reviews painful. Make a clean break on the cutover date.

Mistake 3: assuming VAT is “automatic” when you transfer the business

Belastingdienst explains that transferring an enterprise can be treated as a transfer of a “going concern” for VAT (overgang algemeenheid van goederen) if conditions are met, and it also explains VAT consequences if goods move to private use. Read the official VAT guidance and discuss it with your accountant if you are not sure. Official source: https://delta.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/ondernemen/onderneming_wijzigen_of_beeindigen/gevolgen_voor_de_btw/

Mistake 4: dissolving a BV that has a pension or annuity obligation

Belastingdienst explicitly warns that a BV with a pension or annuity obligation on its balance sheet cannot be abolished. If you suspect anything like this exists, get professional help and ask for pre-consultation (vooroverleg). Source: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/ondernemen/onderneming_wijzigen_of_beeindigen/u_staakt_uw_onderneming/stoppen-met-uw-bv

Mistake 5: forgetting record retention and the custodian of records

Belastingdienst states you must keep business records for 7 years, and records related to immovable property for 10 years. Source: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/administratie_bijhouden/administratie_bewaren/administratie_bewaren

KVK also has a specific process for registering the custodian of records (“bewaarder van boeken en bescheiden”) for a dissolved legal entity. If you end the BV, make sure this is handled correctly. Source: https://www.kvk.nl/wijzigen/inschrijven-bewaarder-van-boeken-en-bescheiden

Mistake 6: forgetting payroll and employer registration (if you have staff)

If you have employees, treat this as its own mini-project. Belastingdienst explains that when the legal form changes you close the payroll administration and you register again as an employer. That means new identifiers, new wage tax administration, and a clean handover in your payroll software. Official overview: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/ondernemen/onderneming_wijzigen_of_beeindigen/uw_onderneming_wijzigt_van_rechtsvorm/uw_onderneming_wijzigt_van_rechtsvorm

Mistake 7: not updating your VAT ID everywhere it matters

A new legal form usually means a new VAT ID. That is not just a line on your invoice. You may need to update payment processors, marketplaces, bookkeeping integrations, EU suppliers, and any client onboarding systems that validate VAT IDs. Keep your “change pack” ready: old VAT ID, new VAT ID, cutover date, and the KVK extract that proves the continuation.

Mistake 8: using turbo liquidation when you still have assets (including receivables)

People hear “turbo” and think “quick and easy.” The condition is strict: no assets at the moment of dissolution. KVK explicitly calls out that receivables can be assets, even if you would have to chase the debtor. Read KVK’s definition before you decide: https://www.kvk.nl/stoppen-en-uitschrijven/een-rechtspersoon-beeindigen-via-de-turboliquidatie

Mistake 9: forgetting that a sole proprietorship can change personal and partner risk

Sometimes the BV exists for a reason. If you move to an eenmanszaak, you may change how liability sits on you personally. In some situations, your partner can also be exposed depending on your marital property regime and how you run the business. This is not scare language. It is a reason to read the official checklist and, if needed, ask a professional one focused question. Ondernemersplein starting point: https://ondernemersplein.overheid.nl/bedrijfsvoering/rechtsvormen-en-organisatie/rechtsvorm-wijzigen/

Mistake 10: ending the BV but never filing the “end after dissolution” update

If you dissolve a BV with assets, liquidation takes time. When liquidation is complete, KVK uses a separate step to report that the legal entity has ended. KVK’s Form 17b is the anchor for that final “it is really over” update: https://www.kvk.nl/over-het-handelsregister/formulier-17b-einde-rechtspersoon-na-ontbinding

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DAFT note: keep the story coherent

If you are in the Netherlands under DAFT (as a self-employed residence route), your job is to keep continuity evidence coherent if you change legal form: KVK extracts, business activity proof, invoices, bank statements, and your capital trail. Anchor your “what changed” explanation to IND’s self-employed permit page: https://ind.nl/en/residence-permits/work/residence-permit-self-employed-person

The simple rule: If someone reads your file later, it should look like one business that continued, not two businesses that randomly swapped names.

Official sources and forms (start here)

These are the primary official sources used in this article. If you only trust one thing, trust these.

• KVK: From BV to eenmanszaak (official route + forms + key fields): https://www.kvk.nl/afspraak-maken/van-bv-naar-eenmanszaak/
• KVK: Inschrijfvergoeding (registration fee, updated periodically): https://www.kvk.nl/inschrijven/inschrijfvergoeding/
• KVK Form 1: Register an eenmanszaak: https://www.kvk.nl/over-het-handelsregister/formulier-1-inschrijving-eenmanszaak/
• KVK Form 14: Change enterprise or establishment details: https://www.kvk.nl/over-het-handelsregister/formulier-14-wijziging-ondernemings-en-vestigingsgegevens/
• KVK Form 17a: Report dissolution of a legal entity: https://www.kvk.nl/over-het-handelsregister/formulier-17a-ontbinding-rechtspersoon/
• KVK Form 17b: Report the end of a legal entity after dissolution: https://www.kvk.nl/over-het-handelsregister/formulier-17b-einde-rechtspersoon-na-ontbinding
• KVK Form 9: Register a branch/establishment (nevenvestiging): https://www.kvk.nl/over-het-handelsregister/formulier-9-inschrijving-vestiging-van-een-onderneming/
• KVK Form 13: Register an authorised representative (gevolmachtigde): https://www.kvk.nl/over-het-handelsregister/formulier-13-inschrijving-gevolmachtigde/
• KVK: BV stoppen en uitschrijven (assets vs no assets, route differences): https://www.kvk.nl/stoppen-en-uitschrijven/bv-uitschrijven
• KVK: Turbo liquidation overview (what counts as “assets”, including receivables): https://www.kvk.nl/stoppen-en-uitschrijven/een-rechtspersoon-beeindigen-via-de-turboliquidatie
• KVK: Turbo liquidation wrap-up + 14-day documents + creditor notice: https://www.kvk.nl/stoppen-en-uitschrijven/turboliquidatie-afwikkelen-bij-kvk/
• KVK: Uitschrijven van een rechtspersoon (scenarios including “no assets but debts”): https://www.kvk.nl/stoppen-en-uitschrijven/uitschrijven-van-een-rechtspersoon
• KVK: Custodian of records (“bewaarder van boeken en bescheiden”): https://www.kvk.nl/wijzigen/inschrijven-bewaarder-van-boeken-en-bescheiden
• KVK: Annual accounts deposit requirement (BV yes, eenmanszaak no): https://www.kvk.nl/deponeren/jaarrekening-wel-of-niet-deponeren/
• Ondernemersplein: Step plan for changing legal form (notify bank/insurer/permits, partner liability): https://ondernemersplein.overheid.nl/bedrijfsvoering/rechtsvormen-en-organisatie/rechtsvorm-wijzigen/
• Business.gov: Step-by-step plan to end a BV: https://business.gov.nl/ending-or-transferring-your-business/ending-your-business/ending-your-private-limited-company-bv-a-step-by-step-plan/
• Business.gov: Selling or closing an empty BV: https://business.gov.nl/ending-or-transferring-your-business/selling-or-transferring-your-business/selling-or-closing-an-empty-bv/
• Belastingdienst: Changing legal form is generally treated as cessation + new enterprise (tax reality): https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/ondernemen/onderneming_wijzigen_of_beeindigen/uw_onderneming_wijzigt_van_rechtsvorm/uw_onderneming_wijzigt_van_rechtsvorm
• Belastingdienst: VAT consequences and transfer of a going concern: https://delta.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/ondernemen/onderneming_wijzigen_of_beeindigen/gevolgen_voor_de_btw/
• Belastingdienst: Turbo liquidation (corporate tax consequences, still file if asked): https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/vennootschapsbelasting/turboliquidatie
• Belastingdienst: Stoppen met uw bv (pension/annuity warning): https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/ondernemen/onderneming_wijzigen_of_beeindigen/u_staakt_uw_onderneming/stoppen-met-uw-bv
• Belastingdienst: Record retention (bewaarplicht): https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/administratie_bijhouden/administratie_bewaren/administratie_bewaren
• IND: Self-employed residence permit (DAFT anchor page): https://ind.nl/en/residence-permits/work/residence-permit-self-employed-person

Next steps

If you want to DIY this, do it with a plan. If you want a second set of eyes, the portal workflow is designed for exactly this kind of “keep me out of trouble” project.

Related reading: BV vs eenmanszaak for DAFT (decision framework) · All articles · DAFT hub (DIY guide, tools, companion)