Starting a childcare centre

  • Henk Herkink
  • How to
  • Edited 5 November 2024
  • 7 min
  • Starting

You want to open your own childcare centre or out-of-school care service. But how do you make it happen? The childcare sector has a lot of rules and regulations. And you need a suitable location. Read how to prepare for setting up your own childcare business.

These are the main considerations for childcare businesses:  

Competition

On 1 January 2025, there were 23,458 childcare services (nurseries, out-of-school-care, and childminders) in the Netherlands.

Use the KVK Company Counter to find out how many chilcare centres there are in your area.

Types of childcare

Childcare centre (kinderdagverblijf)

Childcare centre for children up to 4 years old. In the Netherlands, this is called a kinderdagverblijf, kinderdagcentrum, or crèche. Some childcare centres offer extended care, for children up to the age of four and a half.

Out-of-school care (buitenschoolse opvang, BSO)

Out-of-school care is provided to children in primary school outside school hours: services provided before and after school, during school holidays, and on days when schools are closed, such as seminar days.

Childminding agency (gastouderopvang)

Some entrepreneurs offer childcare in their homes or with a family. In Dutch, this is called gastouderopvang. Read more about childminding agencies.

Staff

To be allowed to take care of children, you must have the right training. There are several diplomas valid in childcare, but you need at least a diploma pedagogical assistant (pedagogisch medewerker) mbo level 3.

With the diploma check (in Dutch) of Kinderopvang Werkt! you can check whether your employees have the right diplomas. Or which certificates they still need to obtain to meet the requirements under the Childcare Act (wet kinderopvang, in Dutch).

Childcare staff who work with babies must have completed a specialised training to do so.

In addition, at a day-care centre or BSO at least one adult must have a valid first aid certificate. This does not have to be a pedagogical staff member.

Professional childcarer – child ratio (BKR) 

A minimum number of employees is required to be present per group of babies or toddlers in a childcare centre. This is called the professional childcarer – child ratio (BKR). The children’s ages determine how many professional childcarers have to be present.

You can calculate the BKR with the BKR calculation tool (in Dutch). For example, a group of 2 babies and 4 toddlers requires at least 2 pedagogical employees.

You need to keep a record (in Dutch) of which professional childcarers were present when, and the hours they worked. You must be able to present these lists for inspection to the GGD (Municipal Health Service) for 6 weeks after any given date. 

Four-eyes principle

Childcare centres have to work according to the four-eyes principle. This means an adult has to be present to observe a pedagogical employee. You may determine how to arrange this yourself.

Location requirement

Do you have a loaction in mind for your childcare centre? Check whether your plans comply with the municipal environment plan. It specifies which type of business you can start in a location. You can use the KVK Location Scan (in Dutch) to find out if the location of your choice is a good spot for your childcare centre.

Building Decree

The Building Decree contains the requirements for new and existing buildings in which childcare centres are located. For example, how large the space must be and that every space (excluding bedrooms) must have windows.

Fire safety

Strict requirements apply when it comes to fire safety in childcare businesses (in Dutch). Young children cannot protect themselves if there is a fire. Curtains, floor coverings, play equipment, and furniture jave to be fireproof. And every room must have fireproof doors.

Get to know the accommodation requirements for your childcare centre. 

Rules and laws

Pedagogical policy plan

According to the Childcare Act, every childcare centre must have a pedagogical policy plan. Every child should feel safe and be able to develop. Your pedagogical policy plan describes how you ensure this.

Parents often look at this plan when choosing a childcare centre. So make sure it is easy to find on your website.

Educational policy officer

You must work with an pedagogical policy officer (pedagogisch beleidsmedewerker). This person coaches your educational staff in their work and monitors the implementation of your educational policy plan.

Parent committee 

You must set up a parent committee within 6 months of opening your childcare centre. You must also draw up regulations for this. These regulations must include at least the following information:

  • How many members are there on the parent committee?
  • How are the members elected?
  • How long do the members serve on the committee?

Health and safety policy

A health and safety policy is also mandatory. The intention is to protect children, but also to teach them how to deal with minor risks. You can decide which risks you include in your policy. You do this in consultation with your pedagogical staff and the parent committee. The GGD monitors the health and safety policy.

Child abuse 

As a childcarer, you are responsible for the children. Do you suspect that a child is being neglected or abused at home? Then you are obliged to take action. Review the steps of the reporting protocol for domestic violence and child abuse. And make sure your employees also know what to do if they suspect child abuse.

GDPR (General Data Protection Regulation) 

The GDPR (General Data Protection Regulation, called AVG in Dutch), tells you how to handle your clients' personal details. For example, if you want to place photos of the children on your website, you need to ask their parents' permission. There is a special GDPR manual for the transfer of information (in Dutch) about children when they go to primary school.  

Hygiene 

Do you prepare meals or fruit snacks for the children in your day care centre? Then you have to draw up a hygiene plan or HACCP. In it, you state how you prepare and store food. 

There are also rules on how to clean the premises. These are listed in the Hygiene regulation for childcare centres, out-of-school care, and preschools (in Dutch). 

Dispute committee 

The Wet kwaliteit, klachten en geschillen zorg (Act on quality, complaints, and disputes in the care sector, Wkkgz) requires that you join an independent dispute committee. You also need to appoint a complaints officer (in Dutch) to deal with serious complaints from parents that you cannot settle yourself. 

Register with the LRK 

Every childcare location must register in the National Childcare Register (LRK). Before you can register, you must meet these requirements:

  • Everyone who lives or works at your childcare location must be registered in the personnel register for childcare (Personenregister kinderopvang, PRK, in Dutch). To do so, you will need a certificate of conduct for childcare (VOG kinderopvang). You can request the VOG from your municipality.

  • Apply for eHerkenning, security level 3. You need this digital ID to log on to the PRK.

  • Your location must comply with the environment plan.

  • You must have an environment and planning permit for fire safety.

  • You must be registered with KVK.

  • Draw up a pedagogical policy plan.

  • Draw up a health and safety policy to deal with risks to the health and safety of the children. 

Taxes and administration

In the Netherlands, childcare services are exempt from VAT (value-added tax, btw in Dutch). This means you do not charge VAT to parents or file VAT returns. Due to this exemption, you cannnot reclaim VAT on childcare costs or purchases. You do have to pay income tax on your net profit. 

Childcare benefit

You will send parents monthly invoices. Parents can apply for Kinderopvangtoeslag (childcare benefit) to be reimbursed for part of the childcare costs by the Netherlands Tax Administration, Belastingdienst. 

Tariffs

The Tax Administration pays childcare allowance based on a maximum hourly rate for each type of childcare. If your hourly rate is higher, parents will not receive any childcare allowance for the amount above the maximum hourly rate.

These are the rates per hour for 2025:

Childcare: €10.71

Out-of-school care: €9.52

Set your rates

You determine your own rates. You can compare the amount you have in mind to that set by other childcare centres. Or use the rate the Belastingdienst uses to set the childcare benefit as guidance. You are free to calculate a higher rate, for example if you offer extra services, like a hot meal or special activities.  

Records

As the owner of a childcare centre, you have quite a few administrative obligations. You have to keep records of salaries, invoices, and costs. But you also have to keep records of all your employees’ VOG certificates and qualifications. Read this complete list of the extra records you must keep. 

Sector organisations

There are a number of sector organisations (in Dutch) in the childcare sector. The BVOK (Branche Vereniging Ondernemers Kinderopvang, in Dutch) is the sector organisation for childcare entrepreneurs who employ a maximum of 250 employees. Sector organisations can give you information about regulations and protocols, as well as personal advice. You do not have to join, but given the many rules and regulations in the childcare sector, it may be a good idea.

General information for starters

New business owners also have to deal with:

 

Do you have questions about starting a childcare centre? Call the KVK Advice Team. Our advisers are glad to help.

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