The professional partnership (maatschap): how it works and how it differs from a vof
Written by Ilias Aarrass5 min read · Published on · Last reviewed on 
In short
A maatschap is a partnership of at least two professionals, such as physiotherapists or advisers, in which each partner is liable for an equal share of the debts. Each partner pays income tax on their own profit share and the maatschap itself files the VAT return.
- In a vof each partner is jointly and severally liable; in a maatschap for an equal share.
- All partners register with the KvK; the registration fee in 2026 is € 85.15.
- Each partner meeting the hours criterion can get the self-employed deduction.
- A bill would merge the maatschap and vof into the openbare vennootschap; the date is unknown.
The maatschap is the traditional form of cooperation for the liberal professions. Think of a group practice of physiotherapists, a dental practice, GPs running a practice together or an advisory firm. Each participant, a partner, is co-owner and shares in the profit. On paper the maatschap closely resembles the general partnership (vof), but there are differences, especially in liability. This article covers who a maatschap suits, how liability works, how you pay tax as a partner, what to arrange in the partnership agreement and what happens to the maatschap when the planned new law takes effect.
Who is the maatschap intended for?
A maatschap consists of at least two people practising a profession together. Each partner contributes something: money, goods, labour or clients. All partners register with the KvK; the registration fee in 2026 is € 85.15. A notary and minimum capital are not needed. A maatschap must also enter its ultimate beneficial owners in the UBO register.
There is also a lighter variant: the cost-sharing partnership (kostenmaatschap). The partners only share costs, such as the practice premises, reception desk and software, and each works for their own account with their own patients or clients. Have the VAT consequences of such cost sharing assessed in advance, especially if you provide healthcare.
Maatschap or vof: the differences
The main difference lies in liability. In a general partnership every partner is jointly and severally liable for all debts. In a maatschap the partners are liable for an equal share, regardless of how profit is divided. In addition, a client can hold you directly liable for an error in your own work.
| Maatschap | Vof | |
|---|---|---|
| Typical for | Liberal professions: healthcare, advice, legal | Businesses: trade, construction, hospitality, services |
| Liability for debts | Each for an equal share, including private assets | Each jointly and severally for the whole |
| Registration and costs | All partners with the KvK, € 85.15 | All partners with the KvK, € 85.15 |
Worked example: debt of € 40,000
- Maatschap with four partners
- € 10,000 per partner
- Vof with four partners
- Up to € 40,000 from one partner
Result: In the maatschap a creditor can claim a quarter from each partner. In the vof they can claim everything from one partner, who must then recover it internally.
Tax for the partners
The maatschap itself pays no income tax. Each partner reports their own profit share and may be entitled to the self-employed deduction of € 1,200 and the 12.7 per cent SME profit exemption, provided they meet the 1,225-hour criterion themselves. For VAT the maatschap is the entrepreneur and files the return. Many healthcare providers are exempt from VAT; read more in VAT exemption in healthcare.
What belongs in the partnership agreement
A contract is not required, but without one the law applies and that rarely suits a practice. At least record:
- Who contributes what and how profit is shared
- Who may sign on behalf of the maatschap and up to what amount
- What happens if a partner is unable to work for a long period
- Admission of new partners and the goodwill they pay
- Leaving, continuation and valuation of the share; see buying out a partner or leaving
Frequently asked questions
Am I liable for my fellow partner's mistakes in a maatschap?
For debts of the maatschap you are liable for an equal share. For a professional error a client can mainly hold the partner who made the error liable.
Does every partner get the self-employed deduction?
Yes, if they meet the 1,225-hour criterion themselves. The deduction in 2026 is € 1,200.
Who files the VAT return?
The maatschap, as one entrepreneur with one VAT number. With exempt healthcare, a VAT return is often not needed.
Sources
- The professional partnershipOndernemersplein · ondernemersplein.overheid.nl
- Rules for vof, cv and maatschap are changingKVK · 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.
