Taxation
As a sole trader or VOF you pay income tax on your profit. A BV pays corporate tax on profit. The (managing) director and majority shareholder of a BV also pays income tax on his salary. If your profit is low, a sole trader is the preferred option. A BV is a more attractive proposition if profits are higher because the tariff benefit is greater than the extra deduction possibilities of a sole trader. Your accountant can tell you more.
Business taxes from the Dutch Tax and Customs Administration on business taxes
