Legal
G-Rekening for ZZP in Construction: When Is It Required?
The G-rekening (short for geblokkeerde rekening, a blocked account) is a special bank account in the Netherlands used to mitigate chain liability risks in sectors like construction. This guide explains what it is, when you need one, and how it works.
What is a G-Rekening?
How It Works
When a contractor hires a subcontractor, they can pay a portion of the invoice into the subcontractor's G-rekening. This portion should correspond to the wage taxes and social premiums related to that work. The rest goes to the regular business account.
| Payment Type | Destination | Purpose |
|---|---|---|
| Tax portion (20-50%) | G-rekening | Payroll taxes + VAT |
| Remaining amount | Regular account | Operating capital |
What is Chain Liability (Ketenaansprakelijkheid)?
Chain liability means that in certain projects (especially construction), if a subcontractor fails to pay payroll taxes or VAT, the higher-level contractor can be held liable for those unpaid taxes. The G-rekening was introduced to reduce this risk.
Why Is It Relevant in Construction?
Chain liability issues are especially common in construction because projects often involve multiple layers of contractors and subcontractors. Construction work qualifies as "werk van stoffelijke aard" (work resulting in a tangible product), so the chain liability rules (Wet Ketenaansprakelijkheid, WKA) apply. Alongside chain liability protection, proper insurance for construction freelancers is essential.
Is a G-Rekening Mandatory for ZZP'ers?
For Solo ZZP'ers (No Employees)
For a true ZZP (one-person business with no employees), a G-rekening is usually not applicable. The Dutch tax authority typically doesn't allow opening one because you have no payroll tax obligations for yourself.
As the KVK (Chamber of Commerce) explains: if you're self-employed working alone, you don't pay wages to others (and thus no wage tax), and any contractor hiring you isn't responsible for your payroll taxes either. "For a ZZP'er it is not necessary to have a G-rekening."
When a ZZP'er DOES Need a G-Rekening
You need (and can apply for) a G-rekening only if you create chain liability risk:
| Situation | G-Rekening Needed? | Reason |
|---|---|---|
| Solo ZZP, no employees | No (and usually cannot open) | No payroll tax obligations |
| ZZP hiring subcontractors | Yes, strongly recommended | Creates chain liability |
| ZZP hiring temp workers via agency | Yes, recommended | Creates chain liability |
To make this clearer, let's look at a practical situation that many construction freelancers encounter.
What If a Client Demands One?
Some construction clients may still ask even single-person subcontractors to use a G-rekening as extra precaution. However, if you truly have no employees and no sub-subcontractors, you typically cannot get one. Make sure your contracts are properly structured and you can reassure your client through other means:
- Verklaring betalingsgedrag: Certificate from the tax office showing you've paid your taxes
- VAT reverse-charge: Common mechanism in construction where VAT is shifted to the main contractor. Use our invoice generator to create compliant invoices.
How to Open a G-Rekening
Steps to Open a G-Rekening
| Item | Details |
|---|---|
| Monthly fee | Approximately ā¬5-6/month |
| Application form | "Aanvraag g-rekening" on Belastingdienst.nl |
| Account number format | Starts with 099 after bank code |
Keep in mind that your G-rekening is tied to your current business structure. If you're considering changing from ZZP to BV, read our ZZP vs BV comparison.
How Much Should Be Paid via G-Rekening?
There's no fixed legal percentage. The idea is to deposit an amount that covers the tax obligations on the work. The hiring party is free to decide the percentage, but it should align with actual payroll tax and VAT due.
| Situation | Recommended Percentage | Source |
|---|---|---|
| General estimate (incl. VAT) | ~25% | MKB Servicedesk |
| VAT reverse-charged | ~20% | MKB Servicedesk |
| Wage portion of contract | 40% | Bouwend Nederland |
| Wage portion (extra safe) | 50% | Bouwend Nederland |
Practical Calculation Example
Subcontract job: ā¬10,000 Labor portion: ā¬8,000 (rest is materials) G-rekening deposit @ 40%: ā¬8,000 Ć 40% = ā¬3,200 Payment breakdown: ā ā¬3,200 to G-rekening (for taxes) ā ā¬6,800 to regular account (working capital) If uncertain about compliance, use 50%: ā ā¬4,000 to G-rekening ā ā¬6,000 to regular account
Releasing Funds (Deblokkeren)
Money in a G-rekening is "blocked" and can't be used freely. But what if there's more money than the actual tax due? You can request to "deblock" the excess funds.
Deblocking Process
Other Ways Money Leaves a G-Rekening
- To Belastingdienst: Paying payroll tax or VAT
- To another G-rekening: If you subcontract work further down the chain (same project)
Summary: Do You Need a G-Rekening?
| Your Situation | G-Rekening? | Action |
|---|---|---|
| Solo ZZP in construction, no employees | No | Focus on paying your own taxes. Provide Verklaring betalingsgedrag if requested. |
| ZZP who hires subcontractors | Yes | Apply at Belastingdienst. Protects you from liability. |
| ZZP who hires temp workers | Yes | Apply at Belastingdienst. Deposit tax portion of agency invoices. |
| Large contractor insists on G-rekening | Depends | If solo, explain you can't open one. Offer Verklaring betalingsgedrag instead. |
To summarize everything in this guide, here are the key points to remember.
Sources
- KVK - Chain Liability and G-Rekening
- Belastingdienst - G-Rekening Application
- VAT Questions Answered
- VAT Return Guide
- False Self-Employment Enforcement 2026
Disclaimer: This article contains general information and is not legal or tax advice. Always verify current regulations with the Belastingdienst or consult a professional for your specific situation. Regulations may change over time.