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Criteria for independent entrepreneurs

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Who is an entrepreneur for the Belastingdienst? For ZZP, eenmanszaak and V.O.F., the tax authority assesses whether you really run a business. Tax benefits depend on this. Choose a topic - the answer will expand.

What would you like to know?

Any questions? Write to us - we will check whether you meet the entrepreneur criteria.
Source: KVK - tax rates 2026, ZZP Nederland - urencriterium Data as of October 2026.