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Sole Proprietorship or BV for the DJFT Permit?

UNVERIFIED: one or more figures on this page are not yet confirmed by an official source. We flag exactly which ones below, instead of presenting them as settled fact.
On this page
  1. The same minimum for most forms
  2. Sole proprietorship (eenmanszaak)
  3. Private limited company (BV)
  4. How to decide
  5. Next steps

The same minimum for most forms

For the treaty route the IND sets the same minimum investment of €4,500 for a sole proprietorship (eenmanszaak), a general partnership (VOF), a limited partnership (CV) and a private limited company (BV). Only a public limited company (NV) is different, at €11,250. So the permit itself doesn’t push you toward one structure.

Sole proprietorship (eenmanszaak)

You and the business are legally the same person. It’s quick to register at the KVK, the bookkeeping is lighter, and most first-time treaty applicants start here. The trade-off is liability: business debts are your personal debts.

Private limited company (BV)

A BV is a separate legal entity, roughly like a Japanese 株式会社 (kabushiki kaisha). Your personal liability is limited to what you invested. In exchange you need a notary to set it up, a separate corporate tax return, and usually a payroll for yourself as director. Expect higher accounting costs.

UNVERIFIED: two law firms describe extra conditions for a BV: investing 25% of the paid-in capital (at least €4,500), or owning at least 25% of the shares. The IND's pages don't mention either. If you plan a BV with co-founders, check how the IND will assess your stake before you incorporate.

How to decide

Ask yourself three questions:

  • How much risk does the business carry? Contracts with large liabilities point to a BV.
  • How much will you earn in the first years? At low profits, the extra cost of a BV rarely pays off.
  • Will you bring in partners or investors? Shares in a BV make that simpler.

You can start as a sole proprietor and convert to a BV later. Ask a Dutch accountant to run your own numbers before you choose.

Next steps

Whichever form you pick, you’ll need the same proof of capital. See Opening balance sheet.

US citizen? The same topic for the Dutch-American treaty: Read it on DAFT Guide →

This page provides general information only. It is not legal or tax advice. Rules change and individual circumstances vary. Always verify details with the IND or a qualified adviser before acting.

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