Contractors & Consultants: Structure, Residency & Tax Optimization

High-earning professionals need more than a basic freelancer setup. We help you structure BV/Holding companies, manage visa applications, and optimize your tax position across the Netherlands and the Nordics.

Freelancer vs. Director: The Transition

Above €75,000 annual billing, operating as a sole trader often means overpaying on taxes and facing higher liability.

Staying as Freelancer/ZZP

Simple to start, but heavily taxed at higher income brackets.

  • Tax: Income taxed up to 49.5% (NL)
  • Risk: No liability protection
  • Equity: No path to building company value
  • Missed Opportunity: Cannot use 30% ruling

The BV/Holding Structure

The professional standard for contractors billing €75k+.

  • Tax: 19-25.8% Corporate Tax
  • Risk: Limited liability protection
  • Wealth: Retain profits in Holding
  • Perk: 30% Ruling available for expats
Dutch BV Guide →

Find Your Pathway

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    Choose Your Jurisdiction

    🇳🇱 Netherlands: BV + Holding

    The classic contractor structure. Operating BV bills clients; Holding BV accumulates profits. Add the 30% ruling if you qualify.

    • Corp Tax: 19% (first €200k)
    • DGA Salary: Min €58k (2026)

    Start Consulting in NL →

    🇳🇴 Norway: AS Structure

    For consultants billing Nordic clients. Higher social contributions but strong benefits and stability.

    • Corp Tax: 22%
    • Capital: NOK 30,000

    Norway Setup Guide →

    🇸🇪 Sweden: AB Structure

    Swedish Aktiebolag for Stockholm's tech scene. "Expert Tax" scheme available for qualifying high earners.

    • Corp Tax: 20.6%
    • Capital: SEK 25,000

    Sweden Setup Guide →

    Residency Pathways for Non-EU Contractors

    🇺🇸 DAFT Treaty

    US Citizens: The fastest entry to the Netherlands. Requires only €4,500 capital investment. You can set up your BV and sponsor your own residency.

    DAFT Guide →

    💼 Highly Skilled Migrant

    Sponsor yourself through your own BV as key personnel. Requires a recognized sponsor status and meeting specific salary thresholds.

    ✍️ Self-Employed Visa

    For consultants with existing client contracts. Available in NL (points system), Norway (skilled worker), and Sweden.

    🇪🇺 EEA Citizens

    No visa needed. Your main focus is strictly on structure optimization, tax residency rules, and salary splits.

    End-to-End Setup Services

    ✈️ Residence Permits

    Complete immigration support from strategy to approval. DAFT, HSM, and Self-Employed permits.

    🏢 Company Formation

    BV, AS, or AB formation with optimal holding structure. Includes notary and chamber of commerce registration.

    🏦 Business Banking

    We assist with KYC requirements to speed up account opening with major European banks.

    Bank Account Guide →

    📋 Tax & 30% Ruling

    VAT registration, tax IDs, and 30% ruling applications. Advice on salary vs dividend splits.

    📍 Registered Address

    Professional business addresses that meet legal requirements for registration and visa applications.

    Office Address →

    📊 Ongoing Compliance

    Bookkeeping, VAT returns, payroll (including DGA salary), and annual accounts.

    Accounting Services →

    The 30% Ruling Process

    1. Eligibility Check

    Recruited from abroad, specific expertise, salary threshold (€46,107 or €35,048 under 30), lived 150km+ from NL border.

    2. Employment Setup

    You employ yourself through your BV. The employment contract triggers the 30% ruling application.

    3. Application

    Joint application by employer (your BV) and employee (you). Submit within 4 months of starting work.

    4. Tax Savings

    30% of salary paid tax-free for up to 5 years. This can save €12k-15k annually.

    Minimum Salary Requirements (NL)

    As a Director-Major Shareholder (DGA) in the Netherlands, you are required to pay yourself a "customary salary."

    SituationMinimum Salary (2026)Implication
    Standard DGA€58,000Taxed at Box 1 rates (progressive)
    With 30% Ruling€46,107 (taxable basis)Gross salary must be ~€66k to fully utilize
    Startup PhaseMinimum WageAllowed for first 3 years (requires evidence)

    Transparent Pricing

    Structure Only

    For EEA citizens or those with existing residence.

    €2,500 /one-off
    • BV + Holding structure setup
    • Chamber of commerce registration
    • Tax number & VAT registration
    • Registered office address (1 year)
    Get Started
    POPULAR

    Full Setup

    Structure + residence permit + tax optimization.

    €5,500 /one-off
    • Everything in Structure Only
    • Residence permit application
    • 30% ruling application
    • Business bank account assistance
    • DGA salary structure advice
    Get Started

    Ongoing Compliance

    Monthly bookkeeping, payroll & filings.

    €450 /month
    • Monthly bookkeeping
    • Quarterly VAT returns
    • DGA payroll processing
    • Annual accounts & filing
    • Corporate tax return
    Get Started

    *Prices are estimates and exclude third-party fees (notary, government fees).

    Frequently Asked Questions

    When does a BV structure make financial sense?

    Generally above €75,000 annual billing. Below that, the administrative costs and DGA salary requirements often outweigh the tax benefits.

    Can I get the 30% ruling as a BV director?

    Yes. DGA positions qualify if you meet the criteria: recruited from abroad, salary threshold, and 150km distance requirement.

    Do I need a holding company?

    A holding structure offers liability protection, tax-efficient dividend extraction, and flexibility for future exits. For most contractors billing €100k+, it is highly recommended.

    How long does the process take?

    BV incorporation takes 1-2 weeks. Residence permits vary: DAFT (US) takes 2-3 months, HSM takes 4-6 months.

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