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Sara
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More and more self-employed professionals are wondering whether to switch from a sole trader (eenmanszaak) to a private limited company (BV) in 2026. That makes sense. New legislation, lower tax deductions and stricter enforcement are changing the position of independent contractors.
In this article we explain clearly and without marketing talk when switching pays off and when it does not.
2026 is a turning point for self-employed professionals. Multiple changes are hitting at the same time:
- further reduction of tax advantages for sole traders
- introduction of the new ZZP law
- stricter assessment of self-employed status
- shift in tax burden between Box 1, Box 2 and corporate tax
As a result, the choice of legal structure is less straightforward than before.
The self-employment deduction is reduced to €1,200 in 2026. This means a larger portion of your profit is taxed in Box 1.
- less tax advantage
- higher effective tax burden
- the gap with a BV is narrowing
The starter’s deduction remains in place and the SME profit exemption remains unchanged.
From 2026, there is a stricter assessment of whether someone is genuinely self-employed. Not the title, but the actual working situation is decisive.
✔️ the self-employed professional determines their own working hours
✔️ no relationship of authority
✔️ freedom to refuse assignments
✔️ entrepreneurial risk lies with the self-employed professional
Do you work long-term for a single client? That is allowed, as long as the above also holds true in practice and is documented.
Anyone working through a BV must pay themselves a customary salary.
✔️ the minimum for 2026 has not yet been definitively set
✔️ expectation: remains the same or slight increase
✔️ a lower salary is only possible with proper documentation
The DGA salary remains the most important threshold for many self-employed professionals considering a switch.
Corporate income tax rates remain (provisionally) unchanged in 2026:
19% on profit up to €200,000
25.8% on profit above €200,000
The rate does not change, but the total tax burden depends on salary, profit and dividend.
For dividend distributions in 2026:
- the lower rate of 24.5% remains in place
- the threshold for the lower rate is expected to increase slightly
- the higher rate remains 31%
Dividend planning therefore remains an important part of tax decisions within a BV.
A BV often becomes attractive when several of these points apply:
✔️ structural profit (roughly from €80,000 to €100,000)
✔ need for risk distribution
✔️ not all profit needed privately
✔️ tax planning becomes more important
✔️ ZZP position is legally more vulnerable
There is no fixed threshold. It always comes down to a combination of numbers and personal situation.
A sole trader can continue to work well when:
- profit is (still) lower
- multiple clients are present
- flexibility matters more than optimisation
- administration needs to stay simple
- there is no need for dividend structures
Switching without a clear reason often leads to higher costs.
1. switching to a BV is mandatory → no
2. a BV is always cheaper → no
3. having a single client is forbidden → no
The right legal structure remains a matter of personal circumstances.
✔️ 2026 brings major changes for self-employed professionals
✔️ sole traders are losing tax advantages
✔️ a BV offers structure, but also obligations
✔️ switching sometimes pays off, but certainly not always
The right choice depends on profit, risk and way of working.
Sarabel helps self-employed professionals with:
- insight into tax burden
- assessment of ZZP status
- switching to a BV
- complete administration and tax returns