eenpersoonsconstructies

Eenpersoonsconstructies refers to a legal and economic concept primarily found in Dutch law and business practice. It describes situations where a single individual effectively controls and operates a business, often through a private limited company (besloten vennootschap, BV). This structure is frequently used by freelancers, self-employed professionals, and small business owners who want to separate their personal assets from their business liabilities.

The core idea behind a eenpersoonsconstructie is that the individual is both the director and the sole shareholder of the company. This provides a degree of legal protection, as the company is a separate legal entity from the individual. This means that in case of business debts or lawsuits, the personal assets of the director are generally shielded. However, there are specific circumstances and legal requirements that must be met to maintain this separation.

In practice, a eenpersoonsconstructie involves formal company setup, including registration with the Chamber of Commerce (Kamer van Koophandel) and adherence to corporate governance rules. The individual typically draws a statutory salary (directeurs-grootaandeelhouderssalaris, DGA-salaris) from the company, which is subject to income tax and social security contributions. Tax regulations, particularly concerning the DGA salary, are a significant aspect of managing a eenpersoonsconstructie. The Dutch tax authorities impose rules to prevent tax avoidance through overly low salaries.