Running a trade business in the Netherlands: the Wkb, ZZP enforcement and chain liability

The Netherlands lets almost anyone start a trade business, then holds them accountable harder after handover than nearly anywhere else, and in 2025 it started policing self-employment for real. The 2026 picture:

Open entry, with sharp exceptions

Most trades need only KVK registration; there is no general licence for builders, carpenters or electricians, though installation work is expected to meet NEN standards and insurers and clients increasingly demand recognised certifications. The sharp exception is gas: since the CO regulation, work on gas combustion installations is restricted to certified businesses with registered fitters, and doing it uncertified is illegal. VCA safety certification is a de facto site entry requirement on commercial work.

The Wkb: quality assurance and longer liability

The Wet kwaliteitsborging voor het bouwen changed the game from January 2024: consequence class 1 new builds are checked by private quality assurers rather than municipal inspectors, with renovation work phasing in, and every project ends with a consumer file (opleverdossier) proving what was built. The liability change matters most: contractors now remain liable for defects discovered after handover unless the defect is not attributable to them. Your documentation habit is now your legal defence.

ZZP enforcement and chain liability

The tax authority ended its enforcement moratorium on false self-employment in January 2025, so a zzp'er who works like an employee (one client, client's direction and tools) is a reclassification risk with real assessments attached, and a statutory presumption of employment for low hourly rates is in the pipeline. Meanwhile ketenaansprakelijkheid makes the whole chain liable for a subcontractor's unpaid payroll taxes, managed in practice through G-account deposits. Structure and document subcontracting properly.

VAT and payment

Standard VAT is 21%, with 9% applying to labour on certain work to dwellings over two years old (painting, plastering, insulation), and a reverse charge regime in subcontracting chains. There is no lien system; retention of title, staged invoicing and the statutory interest and collection costs regime are the practical tools, and Dutch courts are relatively fast for undisputed debts.

FAQs for the Netherlands trade businesses

What does the Wkb mean for my liability?

Since the Wkb, contractors remain liable for defects discovered after handover unless the defect is not attributable to them, a sharp change from the old regime where handover largely ended liability. Keep a thorough handover file (opleverdossier) per project; it is both required and your best defence.

Do I need certification to work on gas systems?

Yes. Since the CO regulation, work on gas combustion installations may only be done by certified businesses with registered fitters. Working without certification is illegal even for experienced installers.

What is the ZZP enforcement change?

The tax authority resumed enforcing false self-employment rules in January 2025. If a freelancer works like an employee (one client, fixed hours, client’s tools and direction), reclassification risk now carries real assessments. Review your subcontractor arrangements and contracts.

This guide is general information, not legal advice. Licensing thresholds, payment statutes, insurance and tax rules change; always confirm current requirements with the regulator, a lawyer or your accountant before relying on them.