Over the past years, Nalog.nl consultants have received the same question over and over again: "How many clients do you need to work self-employed with in a year to meet the tax requirements for ZZP'er?" Many people think that you need at least three clients a year.
Number of clients at ZZP'er
We remind you: ZZP (zelfstandig zonder personeel) is an individual (private) entrepreneur who works without hired personnel. Freelancers often organize their activities in this way. At the same time, in the commercial register of KVK (Kamer van Koophandel), such an entrepreneur will be registered as EMZ (eenmanszaak), since ZZP'er is not a legal concept. You can read more about forms of ownership in the Netherlands in our review.
Example. We invite you to consider client situation, who contacted Nalog.nl with a question. The specialists of our company explained that the “multiple client rule” was enshrined in the old (now defunct) law on the prevention of fictitious business. Now, when assessing the independence of an entrepreneur, the tax authorities take into account other criteria.
Is one client possible?
To be considered a private entrepreneur (ZZP'er), one client per year is enough! But only on the condition that there is no service relationship between the entrepreneur and this client (gezagsverhouding).
In practice, it often happens that ZZP'er formally works on the basis of a service contract, but in fact it is an employment contract. Among the criteria for the existence of an employment contract - service relations of the parties. We are talking about a whole set of signs. For example, the client cannot tell you how to do your jobbecause he and his staff know nothing about it. Also, the client does not determine the time and place of work, does not pay wages during the holidays, and so on.
If there is still a service relationship, then an individual entrepreneur really should have multiple clientsto confirm your status. For example, if you do the same work as employees in the client's company, then the tax office may have questions.
Pitfalls of Intermediary Agencies
If you receive orders through an intermediary agency (tussenbureau), be careful! Do you have an agreement with an intermediary agency and separately with the end customer? Only in this case, the end customer is considered a client.
Do you have a contract only with an intermediary agency? Then the intermediary agency is your client/employer. If all your orders go through this intermediary agency, then you will not be considered a sole trader for tax purposes.
Alternatively, you can work through several intermediary agencies. However, here too there is a pitfall: if you work through several agencies for the same end client, then the tax office will regard this as fraud.
