close

Maatschap - Professional partnership

Maatschap - Professional partnership

The maatschap, also known as a "group practice" or "commercial partnership", is a business structure where self-employed individuals work alongside other professionals in the same field under a shared name. This structure is useful for certain professions such as hairdressers, dentists, lawyers, architects or farmers.

Defining aspects of a maatschap are that partners are considered more or less equal, that every partner contributes something to the partnership (such as goods or labour) and that the financial gain is shared between partners. It is not possible for one partner to receive all the profits.

From a liability perspective, in a maatschap, partners may not make commitments on behalf of others. They must first either reach a joint agreement or issue a power of attorney.

The maatschap contract

It’s not legally compulsory to sign a partnership contract when setting up a maatschap. However a contract is strongly advised to avoid misunderstandings between partners and as evidence of business relations for the Belastingdienst.

The partnership contract can either be created independently or via a notary and usually sets out: 

  • Who the partners are and what they each contribute (labour, capital etc.).
  • Profit distribution based on contributions.
  • Allocation of responsibilities and authorised powers (on day-to-day or managerial levels).

The maatschap in a nutshell

  • Establishment: free (small KvK fee) / partnership contract
  • Capital required: none
  • Governance: partners
  • Liability: private if partnership fails its obligations
  • Social security: no sickness or unemployment benefits
  • Taxation: BTW / income tax / payroll tax (for employees)
  • Tax breaks: yes if requirements are met

Read also

  • Becoming an entrepreneur in the Netherlands

    Becoming an entrepreneur in the Netherlands

    Becoming an expat entrepreneur in the Netherlands is easy due to the local startup climate. See how to start your own business!
    read more
  • Business structures

    Business structures

    Want to start your business? Info about Dutch business structures including Eenmanszaak, Maatschap, VOF, CV, BV, NV, Stichting, Vereniging and Coöperatie.
    read more
  • Dutch tax services & advisors

    Dutch tax services & advisors

    Looking for taxation advice and services in the Netherlands? Check out our list of Dutch tax advisors, consultants, accountants and tax services for expats.
    read more
  • Coworking, Office Spaces & Workspaces in the Netherlands

    Coworking, Office Spaces & Workspaces in the Netherlands

    Coworking, office spaces and workspaces with flexible memberships for freelancers and startups.
    read more
  • Dutch Chamber of Commerce (KvK)

    Dutch Chamber of Commerce (KvK)

    Information and contact details of KvK (Dutch Chamber of Commerce, or Kamer van Koophandel).
    read more
  • Working in the Netherlands

    Working in the Netherlands

    Starting your own business? Here's what you need to know about the working environment in the Netherlands.
    read more
  • Official issues

    Official issues

    There are some issues expats in the Netherlands need to deal with e.g. permits, visas, citizenship, passport, registration, BSN, DigiD, banking and more.
    read more