Converting from a sole tradership to a BV becomes worth considering when your annual profit exceeds around €80,000–€100,000. A BV pays corporate income tax at 19% on the first €200,000 of profit rather than the higher personal income tax rates that apply to a sole trader. However, additional costs arise: notary, accountant for annual accounts and more administrative obligations. The exact break-even depends on your situation; ask a tax adviser to calculate it.