Who counts as an entrepreneur in the Netherlands?
If you sell goods or provide services in exchange for money, and expect to make a profit, the Dutch Tax and Customs Administration considers you an entrepreneur for income tax purposes. Once you fulfil the above two requirements, then your activities are considered business activities.
Alternatively, if you fulfil the two requirements, but the Dutch Tax and Customs Administration does not regard you as an entrepreneur, you are ‘enjoying results’ and your income counts as ‘earnings from other activities’. If this is your case, then you cannot claim any of the special tax arrangements for entrepreneurs for income tax (see below). You are allowed to deduct the costs you incur for your activities from your profit. You may still be an entrepreneur for VAT purposes.
Checklist for starting a business
The Dutch government provides an excellent checklist to help out with the procedure of starting a business.
The Netherlands offers a lot of incentives and help for (young) entrepreneurs wishing to launch their own business. Some of them can be found here.
