haagenson23

First, let me apologize for not being able to write this message in Dutch as I am still learning. My question is in regard to income and social pension taxes in the case of a zzp'er having contract work with only one client outside of NL. My partner is considering working as an independent contractor with a company in the United States. We have the following questions: 1. Would she need to register with KvK as eenmanszaak for this? Will they allow this if she has only one client? 2. How will she report this income on tax forms? We have read that she cannot report this as income as a self-employed person for tax purposes since she does not have at least three clients. We understand this would mean she cannot take the usual self-employment tax deductions (e.g. zelfstandigenaftrek), but can she still legally report this income for tax purposes? If so, how should she classify the income? Thank you all very much for your help! Bedankt!