From eenmanszaak to VOF

Please note: do not deregister your sole proprietorship separately if you want to change it to a VOF. If you do, your existing contracts may be terminated. These include your business bank account and insurance policies. The history of your sole proprietorship in the Business Register will also not be transferred to the new VOF. This may affect, for example, applications for loans from the bank or subsidies from the government.

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

Every partner in a VOF registers as an individual or an organisation

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

A VOF must have a minimum of 2 partners. Partners can be:

• Only persons
• Only organisations
• A combination of people and organisations 

Read more about the VOF and what agreements to make.

All partners in the VOF are people

You fill in a number of forms to report the change. You then make an appointment to visit KVK to finalise the change.

Download and fill in the forms

Each form states who is authorised to sign it and what proof you need to bring with you.

• Form 14: Change of business/establishment details (point 9.1)

• Form 2: Registration VOF or CV. Enter at point 1.1 that this is a continuation of a business.

• Form 10: Registration partner of a VOF or C

Sometimes you need to make additional arrangements for your situation. For example, for your staff or your permits. See below for a list of everything you need to consider.

Registering UBOs

You must register UBOs (Ultimate Beneficial Owners) because you are starting a new VOF. UBOs are the ultimate owners of an organisation. Or the people who are ultimately authorised to make decisions. An organisation can have multiple UBOs. Decide together with your partners who these are. During your appointment, the KVK employee will register the details of the UBOs in the UBO register. We cannot register the VOF without this information.

Who goes to the appointment?

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

Make an appointment online

You can do this by logging in with DigiD at the bottom of this page.

• You can make an appointment at any KVK office.
• Everyone must bring a valid proof of identity, 
• Bring the completed forms and supporting documents. After making your appointment, you will receive an email with an overview of what you need to bring with you.
• You pay a registration fee to register a new company or organisation.
• You can immediately order a KVK Business Register Extract. You can use this as proof of registration.

All partners in the VOF are organisations

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

Download and fill in the forms

• Form 14: Change of business/establishment details (point 9.1)

• Form 2: Registration VOF or CV. Enter at point 1.1 that this is a continuation of a business.

• Form 10: Registration partner of a VOF or CV

• Form 32: Registration UBO for vof, cv, maatschap, EEIG, or shipping company. Check who the UBO's are in your organisation.

Send the forms to KVK by post. Sometimes you need to make additional arrangements for your situation. For example, for your staff or your permits. See below for a list of everything you need to consider.

Next steps

• Check how long it takes for the registration to be processed. You will not receive any updates in the meantime.
• You will receive confirmation of the registration and an invoice for the registration fee by post at the visiting address of the VOF.
• After registration, you can request a certified KVK Business Register Extract. You can use this as proof of registration.

The partners are both people and organisations

You fill in a number of forms to report the change. You then make an appointment to visit KVK to finalise the change.

Download and fill in the forms

Each form states who is authorised to sign it and what proof you need to bring with you.

• Form 14: Change of business/establishment details (point 9.1)

• Form 2: Registration VOF or CV. Enter at point 1.1 that this is a continuation of a business.

• Form 10: Registration partner of a VOF or CV

Sometimes you need to make additional arrangements for your situation. For example, for your staff or your permits. See below for a list of everything you need to consider.

Registering UBOs

You must register UBOs (Ultimate Beneficial Owners) because you are starting a new VOF. UBOs are the ultimate owners of an organisation. Or the people who are ultimately authorised to make decisions. An organisation can have multiple UBOs. Decide together with your partners who these are. During your appointment, the KVK employee will register the details of the UBOs in the UBO register. We cannot register the VOF without this information.

Who goes to the appointment?

All partners who are people go to the appointment. Everyone must bring a valid proof of identity. You do not go to the appointment if:

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

Make an appointment online

You can do this by logging in with DigiD at the bottom of this page.

• You can make an appointment at any KVK office.
• Everyone must bring a valid proof of identity, 
• Bring the completed forms and supporting documents. After making your appointment, you will receive an email with an overview of what you need to bring with you.
• You pay a registration fee to register a new company or organisation.
• You can immediately order a KVK Business Register Extract. You can use this as proof of registration.

What else do I need to consider?

Partnership agreement

There are few legal requirements for a VOF so we recommend that you make agreements with all partners and set them out in a partnership 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 partnership agreement? 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 VOF, 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 one business activity must remain the same. Please note: is the visiting address of your sole proprietorship protected in the Business Register? If so, this address will become public from the date of registration of the VOF. 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 VOF. 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 VOF.

• Is the authorised representative a person? Then they must come to the appointment with a valid proof of identity.  
• 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. Or send it together with the other forms and documents to KVK by post.

KVK number and VAT number

After changing your legal structure, you will always receive a new KVK number and VAT number (VAT ID). 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.