From an eenmanszaak to a maatschap

Please note: do not deregister your eenmanszaak (sole proprietorship) separately if you want to change it to a maatschap (professional partnership). If you do this, your existing contracts may be terminated. Think, for example, of your business bank account and insurance policies. Also, the history from the Business Register will not be included in the new maatschap. This could affect, for example, applying for loans from the bank or subsidies from the government.

What types of partners can a maatschap be made up of?

Each partner registers with the CV as an individual or as an organisation:

• An 'individual' is a person. 
• An organisation is, for example, a BV (private limited company), coöperatie (cooperative), stichting (foundation), or maatschap (professional partnership).

A maatschap has at least 2 partners. Partners may be:

• Only persons
• Only organisations
• A mix of persons and organisations.

Read more about the structure of a maatschap and what agreements you make.

All partners in the maatschap are people

Download and fill in the forms

Each form says who can sign it and what proof you need to provide.

• Form 14: 'change in company and location data' for the transfer of the eenmanszaak to the maatschap (section 9)
• Form 2: 'register maatschap'. Indicate at point 1.1 that this is a continuation of a business.
• Form 10: 'registration of partner'

Sometimes you need to arrange additional things for your situation. For example, for your staff or your permits. We have listed everything you need to think about below.

Registering UBOs

You need to register UBOs (Ultimate Beneficial Owners) because you are starting a new maatschap. UBOs are the ultimate owners of an organisation. Or the people who get to make the final decisions. An organisation may have several UBOs. Together with the partners, decide who these are. During your appointment, the KVK employee registers the details of the UBOs in the UBO register. Without this data, we will not register the maatschap.

Who goes with you to the appointment?

All partners go to the appointment. Everyone must take a valid proof of identity. You do not have to go to the appointment if you were the owner of the eenmanszaak and you visited KVK after 1 March 2002 to identify yourself in person. 

Make an appointment online

Log in with DigiD to make an appointment (in Dutch).

• You can make an appointment at any KVK office.
• Bring a valid proof of identity and the necessary forms and supporting documents. After making your appointment, you will receive an e-mail with an overview of what you need to bring.
• You pay a registration fee to register a new company or organisation.
• You can immediately request an authenticated extract from the KVK Business Register. You can use this as proof of registration.

All partners in the maatschap are organisations

You fill in a number of forms to pass on the change. You send these by post to KVK. You do not need to make an appointment at KVK to finalise the change.

Download and fill in the forms

Each form says who can sign it and what proof you need to provide.

• Form 14: 'change in company and location data' for the transfer of the eenmanszaak to the maatschap (section 9)
• Form 2: 'register maatschap'. Indicate at point 1.1 that this is a continuation of a business.
• Form 10: 'registration of partner'
• Form 32: ‘UBO registration. Check who the UBOs of your organisation are. 

Send the forms by post to a KVK office. Sometimes you need to arrange additional things for your situation. For example, for your staff or your permits. We have listed everything you need to think about below.

Follow-up steps

• Check how long it takes for the change to appear in the Business Register. You will not receive updates in between.
• You will receive confirmation of registration by post at the maatschap's visiting address. We will also send the invoice for the registration fee there.
• After registration, you can request a KVK Business Register Extract. You can use this as proof of registration.

The partners in the maatschap are both people and organisations

You fill in a number of forms to pass on the change. Then you make an appointment at a KVK office to finalise the change.

Download and fill in the forms

Each form says who can sign it and what proof you need to provide.

• Form 14: 'change in company and location data' for the transfer of the eenmanszaak to the maatschap (section 9)
• Form 2: 'register maatschap'. Indicate at point 1.1 that this is a continuation of a business.
• Form 10: 'registration of partner'

Sometimes you need to arrange additional things for your situation. For example, for your staff or your permits. We have listed everything you need to think about below.

Registering UBOs

You need to register UBOs (Ultimate Beneficial Owners) because you are starting a new maatschap. UBOs are the ultimate owners of an organisation. Or the people who get to make the final decisions. An organisation may have several UBOs. Together with the partners, decide who these are. During your appointment, the KVK employee registers the details of the UBOs in the UBO register. Without this data, we will not register the maatschap.

Who goes with you to the appointment?

All partners who are persons must go to the appointment. Everyone takes a valid proof of identity. You will not go to the appointment if you:

• were the owner of the eenmanszaak and you visited KVK after 1 March 2002 to identify yourself in person.
• are a partner joining the maatschap as an organisation.

Make an appointment online

Log in with DigiD to make an appointment (in Dutch).

• You can make an appointment at any KVK office.
• Bring a valid proof of identity and the necessary forms and supporting documents. After making your appointment, you will receive an e-mail with an overview of what you need to bring.
• You pay a registration fee to register a new company or organisation.
• You can immediately request an authenticated extract from the KVK Business Register. You can use this as proof of registration.

The partners in the maatschap are both people and organisations

You fill in a number of forms to pass on the change. Then you make an appointment at a KVK office to finalise the change.

Download and fill in the forms

Each form says who can sign it and what proof you need to provide.

• Form 14: 'change in company and location data' for the transfer of the eenmanszaak to the maatschap (section 9)
• Form 2: 'register maatschap'. Indicate at point 1.1 that this is a continuation of a business.
• Form 10: 'registration of partner'

Sometimes you need to arrange additional things for your situation. For example, for your staff or your permits. We have listed everything you need to think about below.

Registering UBOs

You need to register UBOs (Ultimate Beneficial Owners) because you are starting a new maatschap. UBOs are the ultimate owners of an organisation. Or the people who get to make the final decisions. An organisation may have several UBOs. Together with the partners, decide who these are. During your appointment, the KVK employee registers the details of the UBOs in the UBO register. Without this data, we will not register the maatschap.

Who goes with you to the appointment?

All partners who are persons must go to the appointment. Everyone takes a valid proof of identity. You will not go to the appointment if you:

• were the owner of the eenmanszaak and you visited KVK after 1 March 2002 to identify yourself in person.
• are a partner joining the maatschap as an organisation.

Make an appointment online

Log in with DigiD to make an appointment (in Dutch).

• You can make an appointment at any KVK office.
• Bring a valid proof of identity and the necessary forms and supporting documents. After making your appointment, you will receive an e-mail with an overview of what you need to bring.
• You pay a registration fee to register a new company or organisation.
• You can immediately request an authenticated extract from the KVK Business Register. You can use this as proof of registration.

What else do I need to consider?

Cooperation contract

There are few legal requirements for a maatschap, so we recommend that you make agreements with all partners and set them out in a cooperation contract. If there is a misunderstanding, a conflict, or something goes wrong, it will be clear who is responsible for the consequences. Do you have a cooperation contract? If so, bring a paper copy with you to the appointment. Or send it by post, together with the other forms. 

Liability

As a partner, you are fully liable for the debts of the maatschap, even if another partner incurred these debts.

Visiting address and business activity

If you are taking over a business, the visiting address and at least 1 business activity must remain the same. Please note: is the visiting address of your sole proprietorship shielded in the Business Register? If so, this address will become public from the date of registration of the maatschap. You can only shield this address in the event of a clear threat.

Start date

Is the registration date of the takeover in the future? If so, you can already notify us of this. You will only see the changes from the registration date in My KVK.

Secondary establishment(s)

Is there a secondary establishment, such as another office or shop? These must then be re-registered with the maatschap. Use Form 9: Registering a business establishment. Bring this form to the appointment. Or send it together with the other forms and documents to KVK by post.

Authorised representatives

Is there an authorised representative? They must be registered (again) with the maatschap.

• Is the authorised representative a person? Then they must come to the appointment with a valid proof of identity to the appointment.  
• Is the authorised person an organisation? Use Form 13: Registering an authorised person or authorised commercial agent. Send it, together with the completed forms and proof, by post to KVK. Or bring the completed form with you to your appointment. 

KVK number and VAT number

After changing your legal structure, you will always receive a new KVK number and VAT ID number. We will report this change to the Netherlands Tax Administration. You do not need to do anything for this.

Staff

If you have staff, the payroll tax number will also change. Read what you need to do for this on the website of the Tax Administration.

Changing contracts

Check whether you need to amend any existing contracts for your eenmanszaak after the takeover. These could include rental and maintenance contracts, a business bank account, and insurance policies.

Check permits

Permits are often no longer valid if the legal structure of your business changes. You may need to reapply for permits. This can sometimes take weeks and often costs money. Discuss any questions you may have about this with the municipality or the KVK Advice Team.

More information

You will find more information on transferring a company in the articles Final tax return when closing down, selling, or inheriting a business and A guide to changing your business structure on Business.gov.nl.