Frequently asked questions about Dutch tax for creatives

A zzp'er is a zelfstandige zonder personeel: a self-employed person without staff, the common Dutch word for a freelancer. Most creative freelancers in the Netherlands are zzp'ers. The term has no special legal status of its own; for tax purposes what matters is whether you count as an entrepreneur.

Yes, as a freelance creative running a business you generally have to register at the KvK, the Kamer van Koophandel or Chamber of Commerce. Registration gives you a KvK number, and the Belastingdienst then sends you a VAT identification number to use on your invoices.

An eenmanszaak is a sole proprietorship: a business owned by one person, without a separate legal entity. It is the most common form for creative freelancers in the Netherlands. You are personally liable for the business, and its profit is taxed through your own income tax return.

Btw is value added tax that you charge on your invoices and pass on to the Belastingdienst, usually per quarter. Income tax (inkomstenbelasting) is the tax on your profit and other income, settled once a year. They are separate returns with separate rules and deadlines.

Mijn Belastingdienst Zakelijk is the business section of the Dutch Tax Administration's online portal. Entrepreneurs use it to file VAT returns, view messages and apply for schemes such as the KOR. An accountant can also file returns on your behalf, so you do not have to use it yourself.

DigiD is the Dutch digital identity login used to access government services online, including your personal income tax pages. As a freelancer in the Netherlands you will usually need it at some point, for example to view your provisional assessment or to authorise an accountant.

A btw-id is your VAT identification number, which you put on every invoice you send as a VAT-registered entrepreneur. The Belastingdienst sends it after you register your business at the KvK. It is different from your KvK number, although both often appear on the same invoice.

An administratiekantoor is a Dutch bookkeeping and tax practice that keeps the books of businesses and prepares their VAT and income tax returns. Finance People is an administratiekantoor that works only for the creative sector, run by Michiel Terwindt in Amsterdam since 2011.

The MKB-winstvrijstelling is the SME profit exemption: a percentage of your profit that is not taxed. In 2026 it is 12.7% of the profit remaining after entrepreneur deductions. Unlike the self-employed deduction, it applies to entrepreneurs for income tax even if they do not meet the 1,225 hour criterion.

The aftrekbeperking means that entrepreneur deductions, such as the self-employed deduction, give a tax benefit of at most 37.56% in 2026, even if your income falls in a higher tax bracket. The deduction still lowers your taxable profit, but the saving is capped at that rate.

Yes, the zelfstandigenaftrek goes down in 2027, from €1,200 in 2026 to €900. The self-employed deduction has been reduced step by step over recent years. You still need to meet the hours criterion of 1,225 hours per calendar year to claim it.

Whether creative work counts as a business or a hobby for tax purposes depends on factors such as whether you can expect to make a profit, how many clients you have, how you present yourself and how much time you put in. The Belastingdienst looks at the whole picture rather than one criterion.

If you earn very little from your creative work, you may not need a full accountant, but you still need correct records and returns. The KOR small business scheme can simplify VAT below €20,000 turnover, and an early check helps decide whether your work counts as a business.

If you stop freelancing, you deregister your business at the KvK and settle VAT and income tax for the final period. Any equipment you keep for private use may have to be accounted for at its value. Planning the end of a business in advance avoids surprises in the last return.

There is a waitlist at Finance People because Michiel Terwindt works alone and keeps the number of clients limited, so each client gets proper attention. The client list for 2026 is full. New clients can sign up without obligation for 2027 and are contacted in order of sign-up.