Starting a childcare centre

These are the main considerations for childcare businesses:  

• Staff requirements
• Location requirements
• Rules and laws
• Taxes and administration
• Sector organisations
• General information for starters

Use the KVK Company Counter to find out how many chilcare centres there are in your area.

Staff requirements

To be allowed to take care of children, you must have the right training. There are several diplomas valid in childcare. For staff working in the group, at least 1 person must have a diploma pedagogical assistant (pedagogisch medewerker) level 3.

With the diploma check (in Dutch) of Kinderopvang Werkt! you can check whether your employees have the right diplomas. Or which certificates they still need to obtain to meet the requirements under the Childcare Act (wet kinderopvang, in Dutch).

Childcare staff who work with babies must have completed a specialised training to do so.

In addition, at a day-care centre or out-of-school care service (buitenschoolse opvang, BSO) at least 1 adult must have a valid first aid certificate. This does not have to be a pedagogical staff member.

Trainees

From 1 July 2026, half of the staff at nurseries and BSOs may consist of trainees. This provides greater flexibility in staff deployment and helps to address staff shortages. However, a supervision plan for trainees is mandatory. This plan sets out how these staff members are supervised and what tasks they are and are not permitted to carry out independently.

Professional childcarer – child ratio (BKR) 

A minimum number of employees is required to be present per group of babies or toddlers in a childcare centre. This is called the professional childcarer – child ratio (beroepskracht-kindratio, BKR). The children’s ages determine how many professional childcarers have to be present.

You can calculate the BKR with the BKR calculation tool (in Dutch). For example, a group of 2 babies and 4 toddlers between 1 and 4 years of age requires at least 2 pedagogical employees. From 1 July 2026, trainees may be included in this calculation, provided they account for no more than half of the total. In this example, this would mean 1 childcare worker and 1 trainee.

Attendance register

You need to keep a register (in Dutch) of which professional childcarers were present when, and the hours they worked. You must be able to present these lists for inspection to the GGD (Municipal Health Service) for 6 weeks after any given date. 

Four-eyes principle

Childcare centres have to work according to the four-eyes principle. This means an adult has to be present to observe a pedagogical employee. You may determine how to arrange this yourself.

Familiar-face criterion

The familiar-face criterion also applies. This means that each child has 1 familiar face in the group: a childcare worker whom the child sees regularly. This fosters trust and a sense of security.

Location requirement

Do you have a loaction in mind for your childcare centre? Check whether your plans comply with the municipal environment plan. It specifies which type of business you can start in a location. You can use the KVK Market scan (in Dutch) to find out if the location of your choice is a good spot for your childcare centre.

Building Decree

The Building Decree contains the requirements for new and existing buildings in which childcare centres are located. For example, how large the space must be and that every space (except bedrooms) must have windows.

Fire safety

Strict requirements apply when it comes to fire safety in childcare businesses (in Dutch). Young children cannot protect themselves if there is a fire. Curtains, floor coverings, play equipment, and furniture must be fireproof. And every room must have fireproof doors.

Read more about the accommodation requirements for your childcare centre. 

Rules and laws

There are many laws and regulations governing childcare. On Business.gov.nl, you can see which changes in the laws are coming into force.

Pedagogical policy plan

According to the Childcare Act, every childcare centre must have a pedagogical policy plan. Every child should feel safe and be able to develop. Your pedagogical policy plan describes how you ensure this.

Parents often look at this plan when choosing a childcare centre. So make sure it is easy to find on your website.

Educational policy officer

You must work with an pedagogical policy officer (pedagogisch beleidsmedewerker). This person coaches your educational staff in their work and monitors the implementation of your educational policy plan. The policy officer is not always present, but supports and guides the team at various times.

Parent committee 

You must set up a parent committee within 6 months of opening your childcare centre. You must also draw up regulations for this. These regulations must include at least the following information:

• How many members there are on the parent committee
• How the members are elected
• How long the members serve on the committee

Health and safety policy

A health and safety policy is also mandatory. The intention is to protect children, but also to teach them how to deal with minor risks. You can decide which risks you include in your policy. You do this in consultation with your pedagogical staff and the parent committee. The municipal health service (GGD) monitors the health and safety policy.

Child abuse 

You are responsible for the children in your care. Do you suspect that a child is being neglected or abused at home? Then you are must take action. Review the steps of the reporting protocol for domestic violence and child abuse. And make sure your employees also know what to do if they suspect child abuse.

Obligation to report serious incidents

The government wants childcare organisations and childminders to be required to report serious incidents immediately to the GGD. This applies to accidents or serious incidents at your childcare centre or in your home as a childminder, where a child has to be hospitalised or dies as a result of an incident. The rules and the effective date of this change have not yet been finalised.

GDPR (General Data Protection Regulation) 

The GDPR (General Data Protection Regulation, called AVG in Dutch), tells you how to handle your clients' personal details. For example, if you want to place photos of the children on your website, you need to ask their parents' permission. There is a special GDPR manual for the transfer of information (in Dutch) about children when they go to primary school.  

Hygiene 

Do you prepare meals or fruit snacks for the children in your day care centre? Then you have to draw up a hygiene plan or HACCP. In it, you state how you prepare and store food. 

There are also rules on how to clean the premises. These are listed in the Hygiene regulation for childcare centres, out-of-school care, and preschools (in Dutch). 

Dispute committee 

The Wet kwaliteit, klachten en geschillen zorg (Act on quality, complaints, and disputes in the care sector, Wkkgz) requires that you join an independent dispute committee. You also need to appoint a complaints officer (in Dutch) to deal with serious complaints from parents that you cannot settle yourself. 

Register with the LRK 

Every childcare location must register in the National Childcare Register (LRK). Before you can register, you must meet these requirements:

• Everyone who lives or works at your childcare location must be registered in the personnel register for childcare (Personenregister kinderopvang, PRK, in Dutch). To do so, you will need a certificate of conduct for childcare (VOG kinderopvang). You apply the VOG at your municipality.

• You have eHerkenning, security level 3. You need this digital ID to log on to the PRK.

• Your location complies with the environment plan.

• You have an environment and planning permit for fire safety.

• You are registered with KVK.

• You have a pedagogical policy plan.

• You have a health and safety policy. 

Registration and licence plate for BSO bus

Do you use a BSO bus to transport children for out-of-school care? If so, a registration and licence plate are mandatory. And since 1 January 2026, you may not transport more than 8 children in 1 BSO bus. Do you want to transport more children? Then you need to make more journeys or have more BSO buses.

Taxes and administration

In the Netherlands, childcare services are exempt from VAT (value-added tax, btw in Dutch). This means you do not charge VAT to parents or file VAT returns. Due to this exemption, you cannnot reclaim VAT on childcare costs or purchases. You do have to pay income tax on your net profit. 

Childcare benefit

You will send parents monthly invoices. Parents receive a refund for part of their childcare costs from Netherlands Tax Administration via the kinderopvangtoeslag (childcare benefit). Parents must apply for this themselves.  

Rates

The Tax Administration pays childcare allowance based on a maximum hourly rate for each type of childcare. If your hourly rate is higher, parents will not receive any childcare allowance for the amount above the maximum hourly rate.

The rates per hour for 2026 are:

Childcare: €11.23

Out-of-school care: €9.98

Childminding: €8.49

Set your rates

You set your own rates. You can compare the amount you have in mind to that set by other childcare centres. Or use the rate the Belastingdienst uses to set the childcare benefit as guidance. You are free to calculate a higher rate, for example if you offer extra services, like a hot meal or special activities.  

Records

Every entrepreneur must keep proper records. In the childcare sector, you must keep additional documents in your records, such as your staff’s VOG certificates and diplomas. Read this complete list of the extra records you must keep. 

Sector organisations

There are a number of sector organisations (in Dutch) in the childcare sector. The BVOK (Branche Vereniging Ondernemers Kinderopvang, in Dutch) is the sector organisation for childcare entrepreneurs who employ a maximum of 250 employees. Sector organisations can give you information about regulations and protocols, as well as personal advice. 

General information for starters

New business owners also have to deal with:

• Choosing a legal structure 

• Coming up with a business name 

• Choosing a location 

• Registering with KVK 

• Setting up your administration 

• Sorting out your taxes 

• Taking out insurances

Do you have questions about starting a childcare centre? Call the KVK Advice Team. Our advisers are happy to help.