{"id":3096,"date":"2024-06-19T14:34:34","date_gmt":"2024-06-19T13:34:34","guid":{"rendered":"https:\/\/www.belastingadviseur-eindhoven.nl\/?p=3096"},"modified":"2026-06-02T15:44:19","modified_gmt":"2026-06-02T14:44:19","slug":"difference-vof-bv","status":"publish","type":"post","link":"https:\/\/www.belastingadviseur-eindhoven.nl\/en\/kennisbank\/verschil-vof-bv\/","title":{"rendered":"Difference between a vof and bv"},"content":{"rendered":"<p>Een <strong>vof<\/strong> (vennootschap onder firma) en een <strong>bv<\/strong> (besloten vennootschap) verschillen vooral op drie punten: aansprakelijkheid, belasting en oprichting. Bij een vof zijn de vennoten priv&eacute; aansprakelijk en betalen ze inkomstenbelasting; bij een bv is de aansprakelijkheid beperkt en betaalt de onderneming vennootschapsbelasting. Hieronder lees je welke vorm bij jouw situatie past.<\/p>\n<h2>Liability<\/h2>\n<ul>\n<li>Vof: elke vennoot is hoofdelijk en priv&eacute; aansprakelijk voor de schulden van de onderneming.<\/li>\n<li>Bv: in principe alleen de bv is aansprakelijk; je priv&eacute;verm&ouml;gen blijft beschermd (behalve bij wanbeleid).<\/li>\n<\/ul>\n<h2>Tax<\/h2>\n<ul>\n<li>Vof: iedere vennoot betaalt inkomstenbelasting over zijn winstaandeel, met recht op ondernemersaftrek (zelfstandigenaftrek 2026 &euro; 1.200, mkb-winstvrijstelling 12,7%).<\/li>\n<li>Bv: vennootschapsbelasting (19% tot &euro; 200.000, daarboven 25,8%) en box 2 over dividend (24,5% \/ 31%).<\/li>\n<\/ul>\n<h2>Oprichting en kosten<\/h2>\n<ul>\n<li>Vof: vormvrij op te richten, een vennootschapscontract is wel aan te raden.<\/li>\n<li>Bv: oprichting via de notaris, met jaarlijkse verplichtingen zoals een jaarrekening.<\/li>\n<\/ul>\n<h2>Welke vorm past bij jou?<\/h2>\n<p>Een vof past goed bij samenwerkende ondernemers met een beperkt risico en een lagere winst. Een bv is interessant bij hogere winst, groter risico of groeiplannen.<\/p>\n<h2>Waarom Belastingadviseur Eindhoven<\/h2>\n<p>Wij helpen ondernemers in de regio Eindhoven met de keuze en, als het zover is, met het <a href=\"https:\/\/www.belastingadviseur-eindhoven.nl\/en\/change-sole-proprietorship-to-bv\/\">omzetten naar een bv<\/a>.<\/p>\n<h2>Veelgestelde vragen<\/h2>\n<details class=\"pcai-faq-item\" style=\"border: 1px solid #e2e8f0; border-radius: 10px; margin: 0 0 .6em; padding: .15em .35em; background: #fff;\">\n<summary style=\"cursor: pointer; padding: .85em 1em; font-weight: 600;\">Is een bv veiliger dan een vof?<\/summary>\n<div class=\"pcai-faq-answer\" style=\"padding: 0 1em 1em;\">\n<p>Qua aansprakelijkheid wel: bij een bv is je priv&eacute;verm&ouml;gen in principe beschermd, bij een vof niet.<\/p>\n<\/div>\n<\/details>\n<details class=\"pcai-faq-item\" style=\"border: 1px solid #e2e8f0; border-radius: 10px; margin: 0 0 .6em; padding: .15em .35em; background: #fff;\">\n<summary style=\"cursor: pointer; padding: .85em 1em; font-weight: 600;\">Kan ik een vof omzetten naar een bv?<\/summary>\n<div class=\"pcai-faq-answer\" style=\"padding: 0 1em 1em;\">\n<p>Ja, dat kan, vaak geruisloos zodat je geen directe belasting over de meerwaarde betaalt.<\/p>\n<\/div>\n<\/details>\n<details class=\"pcai-faq-item\" style=\"border: 1px solid #e2e8f0; border-radius: 10px; margin: 0 0 .6em; padding: .15em .35em; background: #fff;\">\n<summary style=\"cursor: pointer; padding: .85em 1em; font-weight: 600;\">Welke vorm is fiscaal voordeliger?<\/summary>\n<div class=\"pcai-faq-answer\" style=\"padding: 0 1em 1em;\">\n<p>Bij lagere winst meestal de vof; bij hogere winst de bv. Laat het doorrekenen op jouw cijfers.<\/p>\n<\/div>\n<\/details>","protected":false},"excerpt":{"rendered":"<p>What are the differences between a vof (general partnership) and a bv (limited liability company)? Read more about them here.<\/p>","protected":false},"author":2,"featured_media":5406,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[26],"tags":[],"class_list":["post-3096","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-zakelijke-belastingen"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.6 (Yoast SEO v27.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Verschil tussen een VOF en BV | Belastingadviseur Eindhoven<\/title>\n<meta name=\"description\" content=\"Verschil tussen vof en bv: aansprakelijkheid, belasting en oprichting vergeleken voor 2026. 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