Starting a business under 18: consent, legal emancipation and tax
Written by Ilias Aarrass6 min read · Published on · Last reviewed on 
In short
There is no minimum age to start a business, but a minor needs consent from their parents or guardian for the Chamber of Commerce registration and contracts. From age 16 the subdistrict court can grant legal emancipation. Age makes no difference for tax: the profit falls in box 1.
- There is no minimum age for your own business.
- Under 18 you need consent from your parents or guardian.
- From 16 you can apply to the subdistrict court for legal emancipation.
- Your profit is simply taxed in box 1, with the same tax credits.
Reselling sneakers, building websites, cleaning cars, tutoring or creating content: more and more young people earn money with something they came up with themselves. When it gets serious, the question arises whether you must register with the Chamber of Commerce, and whether you are even allowed to. The answer: yes, there is no minimum age. But because you are a minor, you cannot arrange everything independently. This article covers what your parents need to do, what legal emancipation is, how a business account works and which taxes you pay.
Your parents' consent
A minor may only perform legal acts, such as signing a contract or registering a business, with the consent of their parents or guardian. For the Chamber of Commerce registration this can be done in a few ways: a parent comes to the appointment and signs, you bring a signed consent form, an adult acts as your authorised representative, or you have legal emancipation.
A sole proprietorship is the logical legal form for most young starters. How the registration itself works is explained in registering with the Chamber of Commerce. If you are under 16, you always need your parents' consent.
Legal emancipation from 16
If you are 16 or 17, you can apply to the subdistrict court for legal emancipation. The court then declares you of age for certain acts. You can then sign contracts, open an account and run your business without asking your parents each time.
Legal emancipation takes time and court fees, and your parents are heard. It mainly makes sense if your business is really up and running, with regular clients and contracts, and arranging everything through your parents becomes impractical. For a small side income your parents' consent is usually enough.
A business account
Not every bank opens a business account for a minor, and those that do usually require consent or a signature from your parents, or a court order of legal emancipation. So compare in advance what the banks require. Either way, keep your business money separate from your pocket money; see opening a business account.
Tax for young entrepreneurs
Your age makes no difference for tax. Your profit falls in box 1 and you file an income tax return as soon as you receive an invitation or owe tax. With a low profit you often pay little or nothing thanks to the tax credits, but filing is mandatory if you receive an invitation.
For VAT you simply become an entrepreneur on registration. If you sell little, you can apply for the small business scheme and invoice without VAT. The entrepreneur's allowance, such as the self-employed deduction, is only available if you meet the hours criterion of 1,225 hours, which rarely happens alongside school.
If it is really still a hobby, or you mainly sell your own belongings, you may not be an entrepreneur at all yet. That distinction is explained in from side income to business.
Frequently asked questions
From what age can I start a business?
There is no minimum age. Under 18 you do need consent from your parents or guardian, or from 16 legal emancipation.
What is legal emancipation?
A ruling by the subdistrict court under which you, aged 16 or 17, count as an adult for certain acts, so you can sign contracts yourself.
Do I have to pay tax on my profit as a pupil?
Your profit is taxed in box 1, just as for adults. With a low profit the tax often disappears because of the tax credits, but you must file if you receive an invitation.
Sources
- Registering a business as a minorKVK · kvk.nl
- Legal emancipation: under 18, still in businessKVK · kvk.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
