Finding your first clients as a freelancer: what works and what it costs
Written by Ilias Aarrass7 min read · Published on · Last reviewed on 
In short
For most starters the first assignment comes from their own network within a few weeks, while a website or adverts only start yielding after three to six months.
- Pick two channels and keep them up for months rather than trying five at once.
- Acquisition costs such as website, print and adverts are business costs and you reclaim the VAT.
- Hours spent on acquisition count towards the 1,225-hour criterion.
- Keep looking even with a full calendar; a single client raises the risk of false self-employment.
Registering with the Chamber of Commerce takes fifteen minutes. Finding your first client takes longer, and for many starters that is the real hurdle. The temptation is to arrange a website, business cards and adverts right away, while in practice the first assignment almost always comes out of a conversation: with a former colleague, a peer or a client you already knew. This article sets out which channels work, what they cost in time and money, and how to handle acquisition costs for tax.
Five channels, compared honestly
Pick two, not five. A channel only works if you keep it up for months, and as a starter you have time for one or two. The order below is not random: at the top is what leads to an assignment fastest.
| Channel | Lead time | Cost | What to watch |
|---|---|---|---|
| Approaching your own network | days to weeks | time only | non-compete or non-solicitation clause with your old employer |
| Subcontracting for peers | weeks | a lower rate | who is the client, who bears the risk |
| Intermediaries and platforms | weeks | 5 to 20% margin | false self-employment and exclusivity |
| Being visible locally | 1 to 3 months | low, mostly time | consistent company details everywhere |
| Website and advertising | 3 months or more | hundreds of euros | know what you sell before you advertise |
What you say matters more than where you say it
Most starters describe themselves too broadly: carpenter, copywriter, bookkeeper. That sounds safe, but it makes you unfindable and incomparable. Instead, name the problem you solve and for whom. Not 'I do administration', but 'I keep the books for freelancers in construction and make sure their VAT returns are on time'. Someone who can repeat that sentence will pass it on.
Attach a price you can explain right away. An hourly rate you have calculated through brings calm to the conversation, and a proper quote with a fixed price per job moves the discussion away from the hour and towards the result. If you do a first job at a friendly price, put the normal price on the invoice with the discount shown separately below: that way everyone knows what it costs next time.
Coming from employment? Check your contract
Your first client is often your old employer or a client of that employer. That is by no means always allowed: a non-compete, non-solicitation or side-activities clause can block it, even after you have left. Read what your contract says before you make an offer, and see side activities and employer permission and part-time freelancing alongside employment.
What acquisition is worth for tax
Costs you incur to win assignments are business costs. Your website, printed matter, adverts, your listing in a trade directory, travel to an introductory meeting and entry to a trade fair are deducted from your profit, and you reclaim the VAT on them. Hours you spend on acquisition also count towards the 1,225-hour criterion; starters often forget that.
Two items come with a limit. A business gift and a meal with a client fall under the partly deductible costs: you do not deduct them in full. And sponsorship is only a business expense if there is a demonstrable return, such as a mention or a sign along the pitch.
Worked example: what may a client cost?
- Average assignment
- € 2,400 turnover per year per client
- Advertising budget in the first year
- € 1,200
- Clients resulting from it
- 3
- Cost per client
- € 400, or a sixth of the first assignment
Result: If those clients stay several years, that is a fine ratio. If only one client comes out of it, you stop that channel and move the budget
Not everything on one client
The biggest pitfall of a successful start is that the first client immediately becomes your only client. That feels safe, but it is risky for tax and for employment law: the longer you work exclusively for one client, at their location, with their equipment and their instructions, the more the relationship looks like employment. Read false self-employment and the DBA Act and how many clients you need before you fill your whole calendar.
In practice that means: keep spending half a day a week on acquisition even in busy months, even when you are full. Anyone who only starts looking when the assignment ends has a month without turnover as standard. Set a buffer against that and keep your debtors on a short leash, because the first client is often also the first to pay late.
Frequently asked questions
Are the costs of finding clients deductible?
Yes. Website, printed matter, adverts, trade fair participation and travel to meetings are business costs and you reclaim the VAT. Business gifts and meals with clients are only partly deductible.
Can I still deduct costs from before my registration?
Often yes, if they were demonstrably incurred for the business. You can usually still reclaim the VAT on those preparatory costs too. See reclaiming VAT on pre-start costs.
How long before I have my first client?
Through your network often within a few weeks; through visibility via a website or adverts more like three to six months. Plan your buffer on the slowest scenario, not the fastest.
Is working through a platform or intermediary wise?
As a start it is fine for winning assignments, but watch the margin, exclusivity agreements and the question of who your client actually is. Read working through a platform.
Do I need a website right away?
No. A findable profile with your field, service area and contact details is enough to begin. Build the website once you know which clients you want and which questions they ask; then the costs are better spent too.
Sources
- Deducting pre-start costs from your taxKVK · kvk.nl
- How to calculate your hourly rateKVK · 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.
