{"id":3290,"date":"2020-01-14T14:35:00","date_gmt":"2020-01-14T14:35:00","guid":{"rendered":"https:\/\/www.founders.nl\/beginnen-met-een-eenmanszaak-of-direct-starten-als-bv\/"},"modified":"2022-01-27T10:44:20","modified_gmt":"2022-01-27T10:44:20","slug":"beginnen-met-een-eenmanszaak-of-direct-starten-als-bv","status":"publish","type":"post","link":"https:\/\/www.founders.nl\/en\/beginnen-met-een-eenmanszaak-of-direct-starten-als-bv\/","title":{"rendered":"Starting a sole proprietorship or starting directly as a BV?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3290\" class=\"elementor elementor-3290 elementor-2012\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-066ff24 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"066ff24\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-478777b\" data-id=\"478777b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e811d55 elementor-widget elementor-widget-Text\" data-id=\"e811d55\" data-element_type=\"widget\" data-widget_type=\"Text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <section class=\"text-widget widget-type-text widget columns-1 text-widget--narrow\">\n            <div id=\"\" class=\"deeplink-anchor\"><\/div>\n            <div class=\"container\">\n                <div class=\"row\">\n                    <div class=\"offset-md-1 col-md-10 offset-lg-2 col-lg-8 offset-xl-2 col-xl-8\">\n                        <div class=\"text-widget__text-wrapper rich-text d-block\">\n                            <div class=\"Block-Text-Component\"><div class=\"Layout-Wrap-Inner-Content-Center\"><h3 class=\"p1\"><b>Liability<\/b><\/h3><p class=\"p1\">An important difference between a sole proprietorship and a BV is that a BV is a legal entity and a sole proprietorship is transparent. What does that mean? A BV enters into obligations as an entity of its own, while obligations entered into as a sole proprietor are done by the owner of the sole proprietorship, as an individual.<\/p><p class=\"p1\">This can have severe consequences! If your sole proprietorship goes bankrupt, you\u2019re personally liable, meaning that creditors can make a claim on your personal assets. This is different when you have a BV. Since the BV itself enters into obligations, creditors can only hold you personally liable for debts of the BV in very exceptional cases. This is called directors\u2019 liability.<\/p><h3 class=\"p1\"><b>Investors<\/b><\/h3><p class=\"p1\">This liability also works the other way around, meaning that private debts can be recovered from business assets. Due to this fact, a BV is also more preferable than a general or commercial partnership (VOF) when setting up business with one or more partners.<span class=\"Apple-converted-space\">\u00a0<\/span><\/p><\/div><\/div>                        <\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n        <\/section>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e0dfe4 elementor-widget elementor-widget-Image tekst\" data-id=\"8e0dfe4\" data-element_type=\"widget\" data-widget_type=\"Image tekst.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <section class=\"image-text-widget  widget-type-text widget\">\n            <div class=\"container\">\n                <div class=\"row\">\n                                            <div class=\"col-12 offset-md-1 col-md-5 offset-lg-2 col-lg-4\">\n                            <p class=\"p1\">If you have private debts, the creditors can make a claim on all business assets, including the part that belongs to your partners. Incidentally, the partners can make a claim on the partner with the debts. The question is what the value of this claim is though, since this partner was already unable to pay his private debts to the creditor.<\/p><p class=\"p1\">In addition, entering and leaving a BV is easier than in the case of a VOF. That\u2019s why entrepreneurs who are expecting possible changes in terms of ownership will often opt for a BV.<\/p>                        <\/div>\n                        <div class=\"col-12 col-md-5 col-lg-4\">\n                            <img decoding=\"async\" loading=\"lazy\"\n                                 class=\"image d-block w-100\"\n                                 alt=\"Starting a sole proprietorship or starting directly as a BV?\"\n                                 src=\"https:\/\/www.founders.nl\/wp-content\/uploads\/2020\/01\/ryoji-iwata-HDbavxACggA-unsplash-e1575989122857.jpg\"\n                                 srcset=\"https:\/\/www.founders.nl\/wp-content\/uploads\/2020\/01\/ryoji-iwata-HDbavxACggA-unsplash-e1575989122857.jpg 1667w, https:\/\/www.founders.nl\/wp-content\/uploads\/2020\/01\/ryoji-iwata-HDbavxACggA-unsplash-e1575989122857-200x300.jpg 200w, https:\/\/www.founders.nl\/wp-content\/uploads\/2020\/01\/ryoji-iwata-HDbavxACggA-unsplash-e1575989122857-683x1024.jpg 683w, https:\/\/www.founders.nl\/wp-content\/uploads\/2020\/01\/ryoji-iwata-HDbavxACggA-unsplash-e1575989122857-768x1152.jpg 768w, https:\/\/www.founders.nl\/wp-content\/uploads\/2020\/01\/ryoji-iwata-HDbavxACggA-unsplash-e1575989122857-1024x1536.jpg 1024w, https:\/\/www.founders.nl\/wp-content\/uploads\/2020\/01\/ryoji-iwata-HDbavxACggA-unsplash-e1575989122857-1366x2048.jpg 1366w\"\n                                 sizes=\"(max-width: 1667px) 100vw, 1667px\"\/>\n                        <\/div>\n                                <\/div>\n            <\/div>\n        <\/section>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b44906 elementor-widget elementor-widget-Text\" data-id=\"3b44906\" data-element_type=\"widget\" data-widget_type=\"Text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <section class=\"text-widget widget-type-text widget columns-1 text-widget--narrow\">\n            <div id=\"\" class=\"deeplink-anchor\"><\/div>\n            <div class=\"container\">\n                <div class=\"row\">\n                    <div class=\"offset-md-1 col-md-10 offset-lg-2 col-lg-8 offset-xl-2 col-xl-8\">\n                        <div class=\"text-widget__text-wrapper rich-text d-block\">\n                            <h3 class=\"p1\"><b>Taxes<\/b><\/h3><p class=\"p1\">A sole proprietorship and BV are taxed in different ways. As a sole proprietor, you pay income taxed directly on your profit. In case of a BV, things are a bit more complicated.<\/p><p class=\"p1\">As the shareholder in a BV, you will pay corporate tax (profit tax for BVs), income tax (on the salary in box 1 and received dividends in box 2) and dividend tax (on the pay-out of dividends).<\/p><p class=\"p1\">If you own a sole proprietorship, you\u2019re entitled to a number of nice tax advantages such as tax relief for new companies, private business ownership allowance, SME profit exemption and deduction for old-age provision. The result is that, up to a certain amount of profit, you pay less tax as a sole proprietor. When your profits start to increase, starting a BV will become more interesting.<\/p><p class=\"p1\">This is mainly because a BV has a fairly flat tax burden (on average this will be around 39.25%), while the tax burden in a sole proprietorship is progressive. It can even reach 49.50% in 2020!<\/p>                        <\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n        <\/section>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80050a3 elementor-widget elementor-widget-Image\" data-id=\"80050a3\" data-element_type=\"widget\" data-widget_type=\"Image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <section class=\"image-widget widget\">\n            <div class=\"container\">\n                <div class=\"row\">\n                    <div class=\"col-12 offset-md-1 col-md-10 col-lg-8 offset-lg-2\">\n                        <img decoding=\"async\" loading=\"lazy\"\n                             class=\"image d-block w-100\"\n                             alt=\"Starting a sole proprietorship or starting directly as a BV?\"\n                             src=\"https:\/\/www.founders.nl\/wp-content\/uploads\/2020\/01\/lysander-yuen-LKaN_tqplEw-unsplash-1000x1000-1.jpg\"\n                             srcset=\"https:\/\/www.founders.nl\/wp-content\/uploads\/2020\/01\/lysander-yuen-LKaN_tqplEw-unsplash-1000x1000-1.jpg 1000w, https:\/\/www.founders.nl\/wp-content\/uploads\/2020\/01\/lysander-yuen-LKaN_tqplEw-unsplash-1000x1000-1-300x300.jpg 300w, https:\/\/www.founders.nl\/wp-content\/uploads\/2020\/01\/lysander-yuen-LKaN_tqplEw-unsplash-1000x1000-1-150x150.jpg 150w, https:\/\/www.founders.nl\/wp-content\/uploads\/2020\/01\/lysander-yuen-LKaN_tqplEw-unsplash-1000x1000-1-768x768.jpg 768w\"\n                             sizes=\"(max-width: 1000px) 100vw, 1000px\"\/>\n                    <\/div>\n                <\/div>\n            <\/div>\n        <\/section>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bbf8d43 elementor-widget elementor-widget-Text\" data-id=\"bbf8d43\" data-element_type=\"widget\" data-widget_type=\"Text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <section class=\"text-widget widget-type-text widget columns-1 text-widget--narrow\">\n            <div id=\"\" class=\"deeplink-anchor\"><\/div>\n            <div class=\"container\">\n                <div class=\"row\">\n                    <div class=\"offset-md-1 col-md-10 offset-lg-2 col-lg-8 offset-xl-2 col-xl-8\">\n                        <div class=\"text-widget__text-wrapper rich-text d-block\">\n                            <h3 class=\"p1\"><b>Opting for a BV based on profit<span class=\"Apple-converted-space\">\u00a0<\/span><\/b><\/h3><p class=\"p1\">By now you\u2019re probably wondering: How high should my profit be to opt for a BV? Unfortunately, there\u2019s no simple answer to this. That\u2019s because it very much depends on the type of company, the salary you receive, how much money you need to meet your living expenses, what extra costs your BV has to deal with, etcetera.<\/p>                        <\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n        <\/section>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c9d66d elementor-widget elementor-widget-Image tekst\" data-id=\"2c9d66d\" data-element_type=\"widget\" data-widget_type=\"Image tekst.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <section class=\"image-text-widget  widget-type-text widget\">\n            <div class=\"container\">\n                <div class=\"row\">\n                                            <div class=\"col-12 offset-md-1 col-md-5 offset-lg-2 col-lg-4\">\n                            <p class=\"p1\">What we can do is give you some guidelines. A BV can become an interesting option from an expected profit of \u20ac130,000 per year. When you\u2019re just starting your company and you expect to make less profit in the beginning but to grow quickly, it\u2019s advisable to start directly from a solid BV structure. In case you\u2019ve started out as a sole proprietor but have now grown into a business with a profit of over \u20ac130,000, it\u2019s worth considering converting your sole proprietorship into a BV. This means that you start operating your business as a BV instead of a sole proprietorship.<\/p>                        <\/div>\n                        <div class=\"col-12 col-md-5 col-lg-4\">\n                            <img decoding=\"async\" loading=\"lazy\"\n                                 class=\"image d-block w-100\"\n                                 alt=\"Starting a sole proprietorship or starting directly as a BV?\"\n                                 src=\"https:\/\/www.founders.nl\/wp-content\/uploads\/2020\/01\/kevin-grieve-Qx_ILWZOg2U-unsplash-e1578395476705.jpg\"\n                                 srcset=\"https:\/\/www.founders.nl\/wp-content\/uploads\/2020\/01\/kevin-grieve-Qx_ILWZOg2U-unsplash-e1578395476705.jpg 1509w, https:\/\/www.founders.nl\/wp-content\/uploads\/2020\/01\/kevin-grieve-Qx_ILWZOg2U-unsplash-e1578395476705-181x300.jpg 181w, https:\/\/www.founders.nl\/wp-content\/uploads\/2020\/01\/kevin-grieve-Qx_ILWZOg2U-unsplash-e1578395476705-618x1024.jpg 618w, https:\/\/www.founders.nl\/wp-content\/uploads\/2020\/01\/kevin-grieve-Qx_ILWZOg2U-unsplash-e1578395476705-768x1272.jpg 768w, https:\/\/www.founders.nl\/wp-content\/uploads\/2020\/01\/kevin-grieve-Qx_ILWZOg2U-unsplash-e1578395476705-927x1536.jpg 927w, https:\/\/www.founders.nl\/wp-content\/uploads\/2020\/01\/kevin-grieve-Qx_ILWZOg2U-unsplash-e1578395476705-1236x2048.jpg 1236w\"\n                                 sizes=\"(max-width: 1509px) 100vw, 1509px\"\/>\n                        <\/div>\n                                <\/div>\n            <\/div>\n        <\/section>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>When you start your business, you have to choose which legal structure will suit that business best. Often the choice will be between a sole proprietorship or a BV (private limited company). Here, we will discuss the factors that you have to take into account when making your choice.<\/p>\n","protected":false},"author":5,"featured_media":2018,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[169,233],"class_list":["post-3290","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-insights","tag-bv-en","tag-eenmanszaak-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Starting a sole proprietorship or starting directly as a BV? - Founders<\/title>\n<meta name=\"description\" content=\"Wanneer je start met jouw onderneming moet je kiezen welke rechtsvorm bij jou past. Vaak zal de keuze gaan tussen een eenmanszaak of een bv Dit zijn de factoren waar je rekening mee moet houden bij jouw keuze.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.founders.nl\/en\/beginnen-met-een-eenmanszaak-of-direct-starten-als-bv\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Starting a sole proprietorship or starting directly as a BV? - Founders\" \/>\n<meta property=\"og:description\" content=\"Wanneer je start met jouw onderneming moet je kiezen welke rechtsvorm bij jou past. 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