Key Takeaways
Meaning of “zzp’er.” The Dutch term stands for “self-employed without employees,” equivalent to a freelancer or independent contractor.
What a side-hustle is. It refers to a secondary occupation—an independent source of income alongside regular employment. In the Dutch context, it often means taking on freelance projects while keeping a steady job.
Dual roles can coexist. It’s entirely legal to stay on payroll with a Dutch staffing agency while running a separate one-person business for other clients.
Clear limits. You cannot be both an employee and a freelancer for the same company under the same conditions; doing so risks being classified as disguised employment.
Getting started. Register the business with the Netherlands Chamber of Commerce (KVK), obtain a VAT identification number from the Dutch Tax Administration (Belastingdienst), maintain records, and consider insurance.
Upside and downside. Freelancing brings higher potential rates and flexibility, but also more administration, no paid leave, and full responsibility for risk.
Story & Details
A modern definition of independence
In the Netherlands, a zzp’er operates alone: one person, no employees, full control. This category includes independent electricians, designers, translators, and other professionals who handle their own rates, clients, and taxes. It’s a cornerstone of the country’s flexible labor market.
The rise of the side-hustle
The phrase side-hustle has entered everyday language worldwide. It describes a second, independent source of income that complements a regular job. For Dutch workers, the side-hustle often takes the legal form of a zzp registration—essentially becoming a small business owner while keeping a main position. The appeal is freedom: earning extra, developing skills, or testing a business idea without giving up financial stability.
When two worlds meet
An employee of a Dutch staffing agency considering zzp registration is not alone. Many professionals pursue freelance projects during off-hours, provided those projects do not compete with or duplicate their employer’s business. The key principle is separation: employee work belongs to the company; freelance work is your own enterprise.
Keeping it legitimate
Dutch authorities draw a strict line between genuine self-employment and disguised employment—cases where someone is labeled “freelancer” but works under the same supervision and schedule as a regular employee. To stay compliant, freelancers must show independence: multiple clients, their own tools, the freedom to organize work, and a contract defining a service outcome rather than personal labor.
Setting up the side business
Registration happens at the KVK. The usual structure is the eenmanszaak (sole proprietorship). Once registered, the KVK shares the data with the Belastingdienst, which issues a VAT identification number when applicable. After that, freelancers issue invoices, keep financial records for seven years, file quarterly VAT returns, and include all income in the annual tax report. Liability and disability insurance are common optional protections.
Balancing benefits and burdens
A steady job offers predictable income, paid leave, and social security. A zzp side business adds autonomy, creative freedom, and sometimes higher earnings—but also administrative duties and the reality that unpaid sick days and holidays are part of self-employment. The smartest path for many is to keep both, carefully separated, building a client base over time until deciding whether full independence fits.
Conclusions
The pragmatic way forward
The side-hustle—done right—is a bridge between security and independence. It allows employees to explore entrepreneurship while maintaining stability. Register properly, keep the boundaries clear, and cultivate multiple clients. In the Dutch system, discipline and transparency are the keys to making both paths complement each other instead of colliding.
Sources
- Netherlands Chamber of Commerce (KVK) — Business registration: https://www.kvk.nl/inschrijven/
- KVK — Sole proprietorship (eenmanszaak) registration: https://www.kvk.nl/inschrijven/nieuw-bedrijf-eenmanszaak/
- KVK — Becoming a zzp’er: https://www.kvk.nl/starten/zzper-worden-7-belangrijke-stappen/
- Belastingdienst — VAT identification number (btw-id): https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/btw-identificatienummer-en-omzetbelastingnummer
- Belastingdienst — Entrepreneur for VAT (who qualifies): https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/hoe_werkt_de_btw/voor_wie_geldt_de_btw/ondernemer
- Belastingdienst — Work relationships: contractor or employee: https://www.belastingdienst.nl/wps/wcm/connect/nl/arbeidsrelaties/arbeidsrelaties
- Rijksoverheid — Avoiding disguised employment: https://www.rijksoverheid.nl/onderwerpen/zelfstandigen-zonder-personeel-zzp/voorkomen-van-schijnzelfstandigheid
- Ondernemersplein (RVO/Belastingdienst/KVK) — Prevent disguised employment with model agreements: https://ondernemersplein.overheid.nl/bedrijf-starten/starten-als-zzper/schijnzelfstandigheid-voorkomen-met-dba-voor-zzpers/
- YouTube — KVK (Netherlands Chamber of Commerce) explainer on when to register: https://www.youtube.com/watch?v=agtq-6wg2wg
Appendix
zzp’er. A Dutch abbreviation meaning “self-employed without employees,” equivalent to a freelancer or independent contractor.
Side-hustle. A secondary, independent activity or source of income maintained alongside a primary job; typically part-time entrepreneurship.
Eenmanszaak. The Dutch sole-proprietorship form, widely used by one-person businesses.
KVK (Netherlands Chamber of Commerce). The national trade register and support body for entrepreneurs.
Belastingdienst (Dutch Tax Administration). The authority responsible for VAT and income tax, which issues VAT identification numbers.
Disguised employment. A situation where a supposed freelance relationship effectively functions as employment—same hours, control, and hierarchy—risking reclassification by tax authorities.
My Diary - Leonardo Cardillo 