ZZP Versus Freelancer

Index

Freelancer ≠ ZZP

A freelancer can be a zzp’er, but in many cases the term simply refers to someone working without a proper CAO‑based employment contract and without being registered with the KvK. A freelancer also do not work through an uitzendbureau, which means this kind of freelancer has fewer rights than employees, agency workers, or registered self‑employed professionals. I once worked as a freelancer to experience what it would be like to work on projects rather than for a boss (2009). It quickly became clear that my rights were limited and that, if I wanted to work project‑based, I would need to be an entrepreneur instead. As a freelancer alongside a regular job, the Belastingdienst also benefits significantly: there are no deductions like employees receive, nor the business deductions available to entrepreneurs. The project I worked on was the Excel assignment 'Building an Excel database administration'.  I received it through an ex‑boyfriend of a former friend, but I immediately asked whether he could be removed from the project or I would decline the project. That request was granted with a very BIG emphatic YES!

ZZP = Eenmanszaak

The term ZZP is not an official legal term. A ZZP’er is simply a one‑person business, and the formal Dutch term for this is eenmanszaak. ZZP stands for Zelfstandige Zonder Personeel. The term is widely used because eenmanszaak is sometimes viewed as gender‑biased, implying that the business belongs to a man. There is a neutral alternative: eenpersoonszaak. This is the correct gender‑neutral term, although it is not a legally recognized term. The gender‑biased term eenmanszaak remains the official juridical term.

The Difference Between A ZZP Entrepreneur & The Sole Owner Of A BV

A ZZP’er operates a one‑person business, formally registered as an eenmanszaak with the KvK. The essential difference between an eenmanszaak and a BV with a single shareholder‑director lies in liability and the separation of private and business finances. In an eenmanszaak, the owner is personally liable for all business obligations, and for the Dutch IRS (Belastingdienst) there is no separation between private and business assets. All income is treated as private income. A sole BV owner, by contrast, is not personally liable for the company’s debts. This person pays themselves a salary as the director of the BV, which counts as private income. The funds remaining in the BV belong to the company and are legally separated from the owner’s personal assets.