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Category: Legal structure

Company vs sole trader

Two ways to work: through a company (BV) or as a one-person business.

A sole trader is taxed personally on all profit at progressive rates. A company (BV) is taxed at the corporate rate first, then again when you take money out — but it unlocks levers (salary/dividend split, pension, reserves) a sole trader cannot use. Which keeps more depends mostly on how much you earn.

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Corporate taxSocial contributionsDirector salary

This article is general information for a one-person company (BV/SRL), not tax advice. Rules and figures change — confirm your situation with your accountant before acting.

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