Types of commercial companies in the Netherlands – entrepreneur bears responsibility for the height of invested capital:

• Limited Liability Company – (Besloten vennootschap- B.V.)
• Naamloze vennooschap – NV
• Vereniging
• Stichting
• Filiaal en Afdeling

Types of partnerships in the Netherlands – business owner is responsible for obligations with all the personal wealth:

• Eenmanszaak
• Vennootschap onder firma – VOF
• Commanditaire vennootschap – CV
• Maatschap

Vennootschap onder firma – occurs when the entrepreneur does business with other people. Each of the joint owners of the company brings financial resources, the means of production or work. As in the case Eenmanszaak landlords receive tax deductions. As in Eenmanszaak owners have the right to tax credit.

Persons carrying out one-person businesses and partnerships przysluhuja advantage (a deduction from income tax):

• Zelfstandigenafrek – deduction for self-employment
• Startersafrekt – relief for Beginners (granted for a period of max. 3 years)
• Algemene Heffingskorting – general tax relief

Conditions to fulfill in order to function as a company:

• Must have worked a minimum of 1225 hours per year for the company
• Must have more than one employer
• Invest in a company should be a minimum of € 1000 per annum
• Advertising and promotion of the company (Internet, business cards, leaflets)

Verklaring Arbeidsrelatie (VAR) – document issued by Belastingdiends, confirming that the economic activity that satisfies all the conditions to function as a company. The permit must be renewed annually. Often employers require submission of this document.

Zorgtoeslag – allowance for health insurance. If you have a Dutch health insurance you are entitled to allowance from the Dutch Tax Office. Allowance depends on the gross earnings for the year.

Here you can download form for Zorgtoeslag.