Freelancing in the Netherlands: 5 Biggest Mistakes People Make

The Netherlands is an excellent country to work as a freelancer. You can serve clients all over the world, operate from a stable EU country, and — if you structure things correctly — sometimes combine freelancing with attractive tax and immigration options.

But freelancing in the Netherlands is not just “sending invoices from Amsterdam.”

It is a combination of company formation, immigration status, Dutch tax rules, accounting obligations, and sometimes the 30% ruling. The mistakes people make are usually not complicated mistakes. They are basic sequencing mistakes: doing things in the wrong order, choosing the wrong company form too quickly, or assuming that what worked in the US, UK, or elsewhere will automatically work in the Netherlands.

Below are the five biggest mistakes we see people make when they start freelancing in the Netherlands.

1. Thinking “freelancer” or “ZZP” is a company form

The first mistake is conceptual.

People often say: “I want to register as a freelancer” or “I want to become ZZP.” But in the Netherlands, “freelancer” and “ZZP’er” are not legal company forms. They describe how you work. The actual legal form is usually either an eenmanszaak — sole proprietorship — or a BV — Dutch private limited company. If you’re unsure which structure fits your situation, read our guide on ZZP or BV in the Netherlands. A BV is attractive for higher-earning freelancers, people who want limited liability, or incoming expats who want to combine freelancing with the 30% ruling.

The mistake is not choosing an eenmanszaak automatically because it sounds like the “normal” freelance option. Before you register anything, you should ask:

• Do I expect enough revenue to justify a BV?

• Could I qualify for the 30% ruling?

• Am I moving to the Netherlands from abroad?

• Do I need a Dutch residence permit to work self-employed?

• Will my clients accept invoices from a Dutch BV or sole proprietorship?

• Am I trying to preserve future tax or immigration options?

If you only ask “what is easiest today?”, you may destroy options that would have been valuable tomorrow.

2. Choosing ZZP before checking the BV + 30% ruling option

Many freelancers start with the assumption that the eenmanszaak/ZZP setup is always the logical first step. For incoming freelancers, especially higher-earning freelancers, the BV + 30% ruling setup can be much more interesting. We explain how this works in our article on the BV + 30% ruling setup. The basic idea is that you set up a Dutch BV, invoice your clients from that BV, and employ yourself as director of your own company. Because there is an employment relationship between you and the BV, the 30% ruling may become available if the conditions are met. You may still be able to switch from an eenmanszaak to a BV later, but the 30% ruling is not available anymore at that point.

For 2026, the general taxable wage threshold for the 30% facility is more than €48,013. In practical terms, if you want the full 30% exemption to work, your gross salary generally needs to be around €69,000 or higher, because 70% of that salary must still exceed the taxable wage threshold.

This does not mean every freelancer should use a BV. If your expected income is lower, the BV may tax inefficient. If you’re still comparing options, you can also read about freelancing with a 30% ruling. The accounting is more involved, payroll must be handled correctly, and you need to respect the formal relationship between yourself and your company.

But if you qualify, the BV + 30% ruling setup must usually be considered before you move, register, start work, or create the wrong paper trail. The 30% ruling has conditions around being recruited from abroad, employment, salary level, and timing. Business.gov.nl confirms that the expat scheme requires salaried employment, a salary threshold, recruitment from abroad or transfer, and a Tax Administration decision. If you are already working in the Netherlands with an existing 30% ruling, you can transfer it over to your self-owned BV and use the 30% ruling in self employment that way. The 30% ruling does not follow you automatically. You must apply for a transfer.

3. Forgetting that non-EU freelancers need the right immigration status

Dutch citizens and EU/EEA citizens can generally start freelancing without needing a work permit. Non-EU nationals cannot simply decide to freelance in the Netherlands because they opened a business bank account or registered at KVK. They need the correct immigration status.

For Americans, the most important route is usually the Dutch-American Friendship Treaty, commonly called the DAFT visa. If you’re new to this, start with our DAFT visa Netherlands guide. DAFT is attractive because it is much more accessible than the regular Dutch self-employed visa. But it is still a residence permit with rules.

A DAFT permit gives the main applicant the right to work self-employed. It does not give the main applicant the right to take regular salaried employment. This distinction is often misunderstood. This also matters for people already in the Netherlands under another permit. A Highly Skilled Migrant permit, for example, is tied to employment with a recognised sponsor. If that employment ends, the immigration basis may also end. Moving from HSM employment into freelancing can be possible, but it must be handled deliberately. You do not want a gap in lawful residence or a break that resets your long-term residence planning. We explain this transition in our guide on how to switch from HSM to DAFT.

The practical point is simple: do not treat freelancing, company registration, and immigration as separate projects. They are connected.

4. Thinking the application is finished once the company is registered

A Dutch company comes with ongoing obligations: accounting, VAT, tax filings, invoices, bank records, annual accounts in the case of a BV, and sometimes payroll administration. You can read a full breakdown in our guide on the first year of your BV: administration, tax and accounting after setup. Freelancers and self-employed professionals in the Netherlands have VAT and income tax obligations, depending on the legal structure. You will need a Dutch accountant who takes care of the entire package for you. Luckily the Dutch market for accounting is competitive so you will be able to find one at a reasonable monthly rate, for which they take care of your entire tax and accounting obligation.

For DAFT applicants, there is an additional immigration angle. The IND currently states that first-time treaty applicants who do not yet have a Dutch residence permit must register with the Chamber of Commerce and make the required investment within six months after receiving the residence permit. For extensions, the IND 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.

5. Running your freelance business like disguised employment

The fifth mistake is behaving like an employee while calling yourself a freelancer. This is especially relevant for ZZP/eenmanszaak freelancers. If you work full-time for one client, use their laptop, report to their managers, follow their fixed working hours, sit inside their organisation, take no real entrepreneurial risk, and do work that is indistinguishable from their employees, the Dutch tax authorities may ask whether this is really self-employment.

Business.gov.nl warns that the Tax Administration can check whether the relationship with the client was actually employment, even if the parties did not intend that. If the relationship is considered employment, both the freelancer and client may face additional tax consequences, such as payroll taxes.

This does not mean you can never have one large client. Real life is more nuanced than that. But it does mean that your freelance setup should look and function like a business. Ideally, you have multiple clients, your own website, your own terms, your own commercial risk, your own equipment where possible, freedom in how you perform the work, and contracts that reflect the actual working relationship.

The contract alone will not save you if reality says something different. This is also relevant for immigration. If your residence permit is based on self-employment, then your work should actually be self-employed. You do not want your “freelance” structure to look like regular employment dressed up as invoicing. We cover related pitfalls in our article on common DAFT mistakes.

Conclusion: freelancing in the Netherlands is easy to start, but easy to structure badly

Freelancing in the Netherlands can be a very good setup. For many people, it is the most flexible way to build a life and business here. For Americans, the DAFT visa makes the Netherlands one of the most accessible European options for self-employed relocation.

But the setup must be thought through. The biggest mistakes are made early:

• Choosing ZZP before checking whether BV + 30% ruling is possible.

• Moving to the Netherlands before checking the 30% ruling sequence.

• Assuming DAFT allows regular employment.

• Registering a company but not running it properly.

• Calling yourself freelance while behaving like an employee.

The cure is not complicated. Decide the immigration route, company form, tax setup, and work model in the right order. In Dutch freelancing, the order of events can matter just as much as the rules themselves.

If you’re unsure where to begin, start with our DAFT visa Netherlands guide or explore whether a BV + 30% ruling setup makes sense for your situation.