When Should You Make a BV?
When Should You Start a BV? | BV vs Eenmanszaak Explained (2025 Update)
Wondering if it’s time to switch from an eenmanszaak or VOF to a BV? Learn how a BV can save you money, protect your assets, and support long-term growth — plus when it’s not worth it.
If your eenmanszaak or VOF is doing well, you might be paying more tax than you need to. Once your profits reach a certain point, it’s time to ask:
“Would a BV save me money — or just give me more admin?”
Let’s break it down.
What Is a BV?
A BV (Besloten Vennootschap) is a private limited company — a separate legal entity from you.
Think of it as a legally recognized imaginary person who takes on the business risks so you don’t have to.
When you form a BV, your status changes. You become both:
The DGA (Director-Grootaandeelhouder, or director and major shareholder), and
An employee of your own company.
That means new tax rules, new responsibilities, and new opportunities.
The Salary vs. Dividend Trick
Or how the rich get richer
Here’s where the BV shines.
Salary – taxed at higher income tax rates, but required for pension and social security.
Dividends – taxed at a much lower rate (24.5%), and this is where the flexibility lies.
You can choose how to balance salary and dividends to optimize your tax position.
There are rules on the minimum salary you must pay yourself, but exceptions can be requested.
Real Numbers: €100K Profit Example
Let’s look at what this means in practice.
Eenmanszaak / VOF route
€100,000 profit → around €41,000 in tax
Everything is taxed as personal income at progressive rates up to 49.5%.
BV route
€56,000 salary + €44,000 dividend → around €28,000 total tax
That’s roughly €13,000 saved each year.
(Based on 2025 rules. Actual figures may vary.)
Money Isn’t the Only Reason to Switch
A BV isn’t just about saving money.
It’s about building structure, protecting yourself, and creating room to grow.
The Liability Side
What “limited liability” really means
A BV separates your personal and business assets.
If something goes wrong, it’s the BV that’s responsible — not you personally.
Your house, car, and savings stay safe.
This peace of mind is one of the biggest reasons entrepreneurs make the switch.
Growth Perks
1. Bring in partners or investors
You can’t sell 20% of yourself, but you can sell 20% of your BV.
Perfect for bringing on co-founders or investors — shares make funding possible.
2. Scale strategically
A BV structure supports hiring, expansion, and long-term business building.
3. Build a holding structure
A BV can own other BV(s), letting you split risk and manage multiple ventures more effectively.
When Not to Start a BV
Sometimes, keeping things simple really is the smartest move.
Low profit
If profits are under €60,000, the savings rarely justify the effort.
Higher costs
Notary fees (€750+), accounting, and payroll admin can add up quickly.
More admin
A BV means annual reports, corporate income tax returns, payroll, and more compliance.
But the good news? I can handle all of that for you.
Be honest about your numbers — simplicity is still strategy.