Registering a maatschap with non-natural persons

The maatschap (professional partnership) has partners that consist of organisations (for example, a cv, stichting, cooperative, vof, or maatschap).

1. More about the maatschap (professional partnership)

Do you want to carry out your profession together with others as an independent entrepreneur? For example as a dentist, architect, physiotherapist, farmer, or lawyer? Then you can choose to set up a professional partnership as a legal structure. Read more about the maatschap.

2. The difference between natural and non-natural persons

A natural person is a human being (a person of flesh and blood). Non-natural persons are organisations, for example a bv, cv, maatschap, vof, cooperative, stichting, or maatschap. This page focuses on registering a maatschap with non-natural persons. You can also:

Fill in forms

Complete the forms below and send them by post. Each form states who can sign it and what supporting documents you need to include.

Form 2a: 'Registration of maatschap’

Form 10a: 'Registration partner (maat)'

Form 32: 'registration UBO for a cv, vof, maatschap, EESV, or shipping company'

Is your start date more than 2 months in the past?

Then you must prove that you have carried out business activities from the specified start date. For example, bring documents to your appointment showing that you have made investments or carried out assignments.

Follow-up steps

  • We will process your registration within 10 working days. You will not receive status updates in the meantime
  • Is your start date in the future? Then the registration (with KVK number) takes place 1 week before the start of your business.
  • You will receive a confirmation of registration (AWB letter) and an invoice for the registration by post.

No need to make an appointment

Normally, you need to make an appointment at a KVK office to identify the partners. In this case, however, the managing partners are all legal entities and the identification check has already been done during the registration of those legal entities. So, you do not need to make an appointment.

Registration fee

Frequently asked questions

Only one of the partners can do the registration. You can help someone else do the registration, but a partner must log in themselves using their own DigiD.

We recommend recording mutual agreements in a partnership contract. This also sets out the authorities. Take the partnership contract with you to your appointment at the KVK or, if you do not have to make an appointment, send it by post.  

We use 3 criteria to determine whether you have a business:

  1. You supply goods and/or services. Or you are preparing to do so. For example, you have already started buying products.
  2. You demand more than symbolic payment for this. Or a (commercial) price or hourly rate that makes you money. Think of making a profit or cutting costs. So it is not a hobby that only costs money and does not make a profit.
  3. You regularly provide goods and services to people other than just your family or friends.

Do you meet these 3 entrepreneurial criteria? Then you can register your business at KVK.

There are also 4 additional questions that say something about entrepreneurship and help you decide if registration is necessary.

Additional questions

  1. Do you invest money and/or time to start or grow your company?
  2. Do you work in your own business on a regular basis, as opposed to a one-off assignment? You should also register large one-off activities, such as Christmas tree sales.
  3. Will you be working for more than 1 client? If you have a single client over a longer period of time, it is more likely that you are in salaried employment.
  4. Do you decide when and how you do your work? Even if you get hired by a client. Does that apply to you too?

Are you in doubt? Check out the examples on how to deal with these 3 criteria and 4 questions.

You will receive a KVK number when you register in the Business Register. You can register from 1 week before the start date of your company, but you can also visit the KVK earlier to prepare your registration. You can do this up to 3 months before the start date. In this case, the actual registration (with KVK number) will take effect 1 week before the start date of your company. You do not need to return to the KVK offices for this.

Registration in the preparation phase is possible in some cases. Preparations include ordering goods, applying for permits, or renting business premises. To complete the registration, make an appointment online by logging in with DigiD. Registration is possible at any KVK office in the Netherlands.

All the FAQs about UBOs can be found under Help & Contact. 

You do not need to register separately with the Netherlands Tax Administration. You submit information when preparing your registration, which the KVK forwards in digital form to the Tax Administration. You will receive a letter of confirmation for your registration with the Tax Administration. After around 10 working days, you will receive a notification from the Tax Administration.

Is your question not included? More frequently asked questions can be found on our Help and contact page. It also states how you can contact us.