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As a freelancer in the Netherlands, certain contributions and insurances are required, while others are optional but recommended. Here’s what you need to know.  

National Insurance Contributions (Volksverzekeringen) 
- Dutch tax residents: You automatically pay contributions for state pension (AOW), survivor benefits (ANW), and long-term care (WLZ) through your income tax.
- Tax resident in another country: You may not be required to pay these contributions, depending on tax treaties and social security agreements with your country of tax residence.
- Is it deductible? → No, these contributions are not deductible.

Health Insurance (Zorgverzekering)  

- What is it? Basic health insurance is mandatory for all tax residents in the Netherlands, including freelancers.  

- Is it deductible? No,the standard and premium health insurance premium is not tax-deductible.  

- If you are socially insured in another country (you may need an exemption from the SVB)
- Is it deductible? → No, these contributions are not deductible.

Disability Insurance (Arbeidsongeschiktheidsverzekering - AOV)  

⚠️ IMPORTANT: AOV will become mandatory for all self-employed individuals from January 1, 2027 (expected).  

- What is it? AOV provides income support if you cannot work due to long-term illness or disability.  

- Will it be mandatory? Yes, from 2027 (pending government approval). 
- Is it deductible? Yes, AOV are tax-deductible as business expenses. 

- If you are a non-tax resident living in the Netherlands: It is unclear whether this requirement will apply to you. The Dutch government has not confirmed whether non-residents must comply.

Other Voluntary Business Insurances  

- Professional Indemnity Insurance (Beroepsaansprakelijkheidsverzekering) → Covers mistakes or damages in professional services. 

- Liability Insurance (Aansprakelijkheidsverzekering) → Covers third-party damages during work.
- These are not mandatory but recommended for risk protection.  

Professional Association Memberships 

- Memberships in professional organizations can help build credibility and networking opportunities.  

- Is it deductible? Yes, if the association is relevant to your business.  
💡 Example: Membership fees for a freelance designers’ association can be deducted, but a gym membership cannot.  

📝 How to Justify These Deductions? 

✔ Keep invoices & contracts for all insurance policies and memberships.  

✔ Ensure payments are business-related (personal expenses cannot be deducted).  

✔ Check upcoming laws (such as the AOV mandate in 2027).