{
  "version": 3,
  "sources": ["ssg:https://framerusercontent.com/modules/6mtY66GSkwduDESoFTht/TUGgB5kfPZg7XcpFpUh4/nWZy3UnCE-2.js"],
  "sourcesContent": ["import{jsx as e,jsxs as t}from\"react/jsx-runtime\";import{Link as a}from\"framer\";import{motion as n}from\"framer-motion\";import*as r from\"react\";export const richText=/*#__PURE__*/t(r.Fragment,{children:[/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/t(\"em\",{children:[/*#__PURE__*/e(\"br\",{}),\"The Dutch American Friendship Treaty (DAFT) visa lets U.S. entrepreneurs live and work in the Netherlands by starting a company here. The process involves a visa application, a company registration and the opening of a Dutch bank account. Cardon & Company offers expert guidance to simplify the application.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{})]})}),/*#__PURE__*/e(\"h2\",{children:/*#__PURE__*/e(\"strong\",{children:\"How to Obtain a Dutch DAFT Visa in 5 Steps\"})}),/*#__PURE__*/e(\"p\",{children:\"On 27 March 1956, the USA and the Netherlands signed the Dutch American Friendship Treaty (DAFT). This treaty was signed as part of the so-called Marshall plan, and was intended to foster trade and economic relations between the Netherlands and the United States. Until this day the Dutch American Friendship Treaty offers American business owners a very accessible entry into the Netherlands. \"}),/*#__PURE__*/t(\"p\",{children:[\"The Dutch American Friendship Treaty visa is a work and residence permit for American immigrants to the Netherlands, which is tied to a self-owned business in the Netherlands. It is a more accessible version of the regular Dutch Self Employed visa. The latter visa works with a more elaborate \u201Cpoint system\u201D to evaluate whether the entrepreneur (and their new business) are of enough \u201Cadded value\u201D to the Dutch economy. The DAFT visa does not have this requirement, because of the special friendship relationship between the United States and the Netherlands. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"For American immigrants to the Netherlands with an entrepreneurial spirit, the Dutch American Friendship Treaty visa is a very attractive option to quickly and easily acquire a work and residence permit for the Netherlands. Entrepreneurs of all sizes are accepted under this visa: self-employed freelancers are just as eligible as big business owners setting up a Dutch branch of their thriving American business. There are no requirements as to the type of business, the type of customers of your business, or their origin. In this article we will explain the process in a few steps, and add some useful tips in the process.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Step 1 : How do you prepare your Dutch American Friendship Treaty visa application?\"})}),/*#__PURE__*/t(\"p\",{children:[\"Your first step is outlining everything you need to obtain the Dutch American Friendship Treaty visa. A good place to start would be the\",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/faqs-dutch-american-friendship-treaty-daft-visa\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\" \"})}),/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/apply-for-daft-visa#faq\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"FAQ on the Dutch American Friendship Treaty visa\"})}),\". These are the main boxes you need to tick: \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"- You have a US passport.\",/*#__PURE__*/e(\"br\",{}),\"- You don\u2019t have a record of \u201Cmisbehavior\u201D in the EU area: stayed here illegally, have a criminal record, and such. An FBI background check is \",/*#__PURE__*/e(\"strong\",{children:\"not\"}),\" required for this process.\",/*#__PURE__*/e(\"br\",{}),\"- You will migrate to the Netherlands, to live and start a business here (see also step 2).\",/*#__PURE__*/e(\"br\",{}),\"- You are able to bring in a starting capital of EUR 4,500 into the business. Make sure you calculate your business run-up costs \",/*#__PURE__*/e(\"em\",{children:\"on top of this\"}),\", because you are required to keep this amount there for the duration of your visa.\",/*#__PURE__*/e(\"br\",{}),\"- Bring an original \",/*#__PURE__*/e(\"strong\",{children:\"apostilled\"}),\" birth certificate for you, and for any dependent family members. If you were born outside the USA and are a US naturalized citizen, a naturalization certificate will \",/*#__PURE__*/e(\"em\",{children:\"usually\"}),\" also work if you register in one of the major Dutch cities. Another article goes into more detail about \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/family-and-the-dutch-american-friendship-treaty-visa\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"bringing your family under the Dutch American Friendship Treaty visa\"})}),\". \",/*#__PURE__*/e(\"br\",{}),\"- For family members, additional requirements apply, depending on circumstance:\",/*#__PURE__*/e(\"br\",{}),\"(a) If you are married you need an apostilled marriage certificate. \",/*#__PURE__*/e(\"br\",{}),\"(b) If you are divorced you need to bring an apostilled divorce certificate. \",/*#__PURE__*/e(\"br\",{}),\"(c ) If you bring a child from a deceased ex-spouse, you need to bring an apostilled death certificate.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"NB\"}),\": Make sure your apostilles on your marriage certificates are not older than 6 months. Apostilles on birth certificates are valid indefinitely. Please make sure you have copies of the marriage certificate and children's birth certificates for the IND and save the hard copies for your municipality meeting.  If you have original or certified documents that only need to be (re-)apostilled, you can quite easily do this at an online notary service in the USA.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"For your initial DAFT application you don't need to have a residential lease yet, but at some point you are going to have to register somewhere in the Netherlands. In order to register at your municipality, you should be able to provide either a residential lease or ownership title, or a declaration of consent of a home owner confirming your registration there. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"Make an appointment with us to get everything started before you move. This way we can fill you in on the exact requirements in terms of documents. We will then file your application ahead of your arrival, so you can plan your IND and municipality meetings immediately after you arrive. You will then get your residence endorsement sticker in your passport and your BSN number, after which you will have all Dutch American Friendship Treaty rights straight from the beginning.\"]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/t(\"strong\",{children:[/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"Step 2 : Choose a business type for your Dutch American Friendship Treaty visa application\"]})}),/*#__PURE__*/t(\"p\",{children:[\"The Dutch American Friendship Treaty visa is meant for business owners migrating to the Netherlands. But that doesn\u2019t mean you need to be the next Zuckerberg. Setting up a small business will also get you there - that includes working as a freelancer in the Netherlands. The DAFT process starts with deciding what \",/*#__PURE__*/e(\"em\",{children:\"kind \"}),\"of business you are going to set up in the Netherlands. We have a dedicated article that explains the \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/blog/tax-breaks-and-benefits-of-daft-visa\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"available tax benefits under the Dutch American Friendship Treaty visa\"})}),\", and these will likely dictate your choice between company types.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"We advise to start with answering two questions :\",/*#__PURE__*/e(\"br\",{}),\"(1) Do you expect to earn more than EUR 67,000 from your business each year?\",/*#__PURE__*/e(\"br\",{}),\"(2) Have you never lived or worked in the Netherlands before?\"]}),/*#__PURE__*/t(\"p\",{children:[\"If both answers are YES, we advise you to \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/register-company-in-the-netherlands\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"set up a BV \"})}),\"because you are probably eligible for the Dutch \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/faqs-the-30-ruling-for-expats-in-the-netherlands\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"30% ruling\"})}),\". The 30% ruling is the holy grail for expats coming to the Netherlands, and for good reason. This ruling in effect gives you 30% of your income tax free and only taxes the remaining 70%. This is a huge benefit to your personal income. For this you need to set up a BV, because it requires an employment relationship with your own company. An eenmanszaak (ZZP) doesn\u2019t provide this. You need to setup this BV \",/*#__PURE__*/e(\"em\",{children:\"and \"}),\"enter into the employment contract with it \",/*#__PURE__*/e(\"em\",{children:\"before you migrate. \"}),\"Otherwise you cannot get the 30% ruling. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"Additional benefits of having a BV + 30% ruling include:\",/*#__PURE__*/e(\"br\",{}),\"- Expensing of relocation costs up to\\xa0\u20AC 7,750 (2025), as business costs in your BV;\",/*#__PURE__*/e(\"br\",{}),\"- Expensing of schooling costs for your children on an expat school in the Netherlands, as business costs in your BV;\",/*#__PURE__*/e(\"br\",{}),\"- Swapping your foreign driver\u2019s licence for a Dutch driver\u2019s licence without additional requirements.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"If you earn less than EUR 67,000 per year, you might want to look into setting up an Eenmanszaak/ZZP, instead of a BV + 30% ruling. But then you will be missing out on all the above benefits, too. This means no cost expensing as business costs, and obtaining a new driver\u2019s license the regular way. Swapping to a BV + 30% ruling later is not possible. You can only make this call straight at the beginning, after which you will lose this option forever. We have a specific article that explains the \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/blog/freelance-company-formation-netherlands-bv-30-ruling-or-zzp-eenmanszaak\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"difference between the ZZP/eenmanszaak and the BV+30% ruling setup\"})}),\".\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Step 3 : Go to your appointment at the IND for your Dutch American Friendship Treaty visa application\"})}),/*#__PURE__*/t(\"p\",{children:[\"Please make an appointment at the IND for your residence endorsement sticker. Go to the IND appointment\",/*#__PURE__*/e(\"strong\",{children:\" \"}),\"and make sure that payment of the IND invoice is done and bring your US passport. The IND will issue you your \u201Cverblijfssticker\u201D (residence sticker) which entitles you to stay and work in the Netherlands in expectance of the final verdict for your DAFT. You will need to make a separate appointment at the IND for your biometrics. This appointment can be done later, but if you're lucky you can plan them on the same day, so you don't have to travel back and forth.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"If you have a family member with a non-American, non-EU passport, they cannot migrate to the Netherlands just yet. First they must apply for a\\xa0\",/*#__PURE__*/e(\"strong\",{children:\"combined visa and\\xa0temporary residence permit (MVV).\"}),\"\\xa0Once the approval is received, they are required to\\xa0make an appointment at the Dutch embassy in their home country to pick up their permit. This is a sticker in their passport. At this point their biometrics will also be taken.\\xa0This process can take about 4-8 weeks, but due to capacity problems at the IND please don't be surprised if it takes 12 weeks. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Step 4 : Get your BSN Number\"})}),/*#__PURE__*/t(\"p\",{children:[\"With your IND sticker in your passport, please make an appointment at the Dutch municipality of your residence (\u201CGemeente\u201D). Please take the following documents with you: your passport(s), apostilled birth certificate(s), and (if you bring a partner or spouse) your apostilled marriage certificate or certificate of unmarried status. Don't forget to bring the IND confirmation letter (see step 3) and a rental agreement or a statement of consent at your Dutch residential address. Within a few days after this appointment the Gemeente will issue you your BSN number via mail at your chosen address. Please make sure your appointment at the municipality (step 4) takes place after the appointment at the IND (step 3), because you need to show your residence endorsement sticker at the Gemeente. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"Good to know: \"}),\"The City of Amsterdam nowadays (2025) works without appointments but with walk-ins. You can just show up for the BSN meeting without scheduling ahead.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Step 5 : Complete the file your Dutch American Friendship Treaty application\"})}),/*#__PURE__*/e(\"p\",{children:\"We will finalize your Dutch American Friendship Treaty application for you. For this we need the following from you.\"}),/*#__PURE__*/t(\"p\",{children:[\"- A copy of your passport. If we setup your Dutch BV, this will already be in our file. \",/*#__PURE__*/e(\"br\",{}),\"- A Chamber of Commerce extract of your new Dutch business. If we setup your Dutch BV, this will already be in our file. \",/*#__PURE__*/e(\"br\",{}),\"- A bank statement reflecting the fact that you hold EUR 4,500 in your business bank account. This doesn\u2019t have to be a Dutch bank. You can also use Revolut, Wise.com or any of the international banks. \",/*#__PURE__*/e(\"br\",{}),\"- An opening balance of your Dutch business, drawn up by an accountant or bookkeeper with a BECON number. \"]}),/*#__PURE__*/t(\"p\",{children:[\"Our \",/*#__PURE__*/e(a,{href:\"https://calendly.com/100digitaalnl/free-consultation-cardon\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"partners at 100digital\"})}),\" offer English speaking accounting services for less than \u20AC 200 exc. VAT per month. \"]}),/*#__PURE__*/t(\"p\",{children:[\"With a complete file you can expect the Dutch American Friendship Treaty visa verdict to land in about 1-2 months. This is due to the expedited process that applies nowadays (2025). In the mean time you are free to live and work in the Netherlands as though you already have the DAFT visa. As a DAFT visa holder you can bring your partner and minor children to the Netherlands. They are able to obtain a family member residence permit at the IND. If the partner is not married to the DAFT holder, you need to prove there is a durable relationship. The partner can (of course) be of the same gender as the DAFT applicant. Both the partner and the children of the DAFT applicant are free to work in whichever capacity within the Netherlands. This is actually a broader work permit than the one granted to the DAFT holder, because the family members can enter into regular employment or start their own business. The DAFT holder is required to stay self-employed in the business with which the application was made.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h2\",{children:/*#__PURE__*/e(\"strong\",{children:\"Further reading for the Dutch American Friendship Treaty visa\"})}),/*#__PURE__*/t(\"p\",{children:[\"If you are looking to \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/blog/how-to-succesfully-extend-your-dutch-american-friendship-treaty-visa-(daft)-after-2-years\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"extend your DAFT visa after 2 years\"})}),\", a different process applies. We can help with that process as well, so please reach out if you have any questions. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"Make sure you use all the \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/blog/tax-breaks-and-benefits-of-daft-visa\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"tax breaks available to you under Dutch American Friendship Treaty\"})}),\" visa. If you bring along family members, we have a dedicated \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/blog/family-and-the-dutch-american-friendship-treaty-visa\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"article explaining the position of your family members under the Dutch American Friendship Treaty.\"})}),\"\\xa0Finally, we have a dedicated article explaining the \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/blog/daft-and-taxes-the-dutch-american-friendship-treaty\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"tax situation of your Dutch business under DAFT\"})}),\".\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h2\",{children:/*#__PURE__*/e(\"strong\",{children:\"Changes in 2025\"})}),/*#__PURE__*/t(\"p\",{children:[\"The Dutch immigration authorities (IND) are currently adopting an expedited DAFT application process. This means the DAFT visa usually is issued within 4-6 weeks after it has been submitted. Due to the fact that almost all DAFT applications are correctly submitted by US citizens, the IND currently chooses to forego upfront financial appraisals of DAFT applicaitons. They instead apply random checks after the application instead of during the process. This means you must at all times obtain the required information and keep it in your file - you will just not be asked to upload it to the IND during the process anymore. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"As widely reported, the \",/*#__PURE__*/e(\"strong\",{children:\"Dutch 30% ruling\"}),\" is subject to continuous scrutiny and change, including the amendment of previously effectuated changes. From 2027 onwards, 30% holders from 1-1-2024 and onwards will see their 30% tax break scaled back slightly to 27%. In this article we explain the \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/blog/30-ruling-new-rules-in-2025\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"changes to the 30% ruling effective per 2025\"})}),\".\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"The IND fees for the DAFT application will be as follows in 2025: \u20AC 405 for the main applicant, \u20AC 243 for the spouse and \u20AC 81 for children (2025).\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"IMPORTANT NOTE\"}),\": \",/*#__PURE__*/e(a,{href:{webPageId:\"B5OPfb0Me\"},motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"Cardon & Company provides comprehensive support for your DAFT visa application\"})}),\", BV incorporation, and 30% ruling through our all-inclusive Dutch American Friendship Treaty + BV + 30% package. From start to finish, we handle every step, including timelines and paperwork. Reach out to us for more information.\"]}),/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/t(\"strong\",{children:[\"Need help moving your business to the Netherlands? Reach out today!\",/*#__PURE__*/e(\"br\",{})]})})]});export const richText1=/*#__PURE__*/t(r.Fragment,{children:[/*#__PURE__*/e(\"p\",{children:\"Are you looking to migrate to Europe from the United States? There is no European country where an American can get a permanent visa easier than in the Netherlands. The Netherlands has a centuries long strong bond with the United States. Dutch settlers originally founded New York, which they called \u201CNew Amsterdam\u201D after their own capital city. The Dutch traditions of freedom and entrepreneurship have always resonated strongly with Americans. Below you will see the Netherlands on a map of Europe, just to refresh your memory.\"}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"img\",{alt:\"\",className:\"framer-image\",height:\"348\",src:\"https://framerusercontent.com/images/s4jZCAhVlMenDubEz0cI3f4IfEs.jpg\",srcSet:\"https://framerusercontent.com/images/s4jZCAhVlMenDubEz0cI3f4IfEs.jpg?scale-down-to=512 512w,https://framerusercontent.com/images/s4jZCAhVlMenDubEz0cI3f4IfEs.jpg 801w\",style:{aspectRatio:\"801 / 696\"},width:\"400\"}),/*#__PURE__*/t(\"h3\",{children:[/*#__PURE__*/e(\"br\",{}),\"The Dutch-American Friendship Treaty Visa\"]}),/*#__PURE__*/e(\"p\",{children:\"During World War Two the Netherlands was liberated by the Americans. The Americans continued their support afterwards during the restauration period, as part of the so-called Marshall Plan. As part of this plan, the Netherlands and the United States entered into a special treaty called the \u201CDutch-American Friendship Treaty\u201D, or \u201CDAFT\u201D in short. This treaty was meant to stimulate the economic ties between the two countries. Why is this relevant for you in the 2020's ? Well, the DAFT treaty to this day still allows for Americans to move to the Netherlands and live and work there, under very favorable conditions:\"}),/*#__PURE__*/t(\"ol\",{children:[/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"You must have a US passport. You don\u2019t have to be actually born in the US. \"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"You must set up a Dutch company (for example as a digital nomad, freelancer, or continuation of your US work or business). You must own a stake of at least 25%.\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"Put \u20AC 4,500 (approx $ 5,000) into the Dutch company\u2019s bank account. This remains your money, you just need to keep it in there for the duration of the visa.\\xa0\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"The visa is valid for 2 years, after which it must be renewed. Renewal happens against the same conditions.\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"Do not have a criminal record within Europe.\"})})]}),/*#__PURE__*/e(\"p\",{children:\"And that\u2019s it ! You just need to make sure you can work self-employed. That can include anything from continuing your current work on a remote, self-employed contracting basis, to setting up a Dutch entity of your pre-existing US company. Heck, we\u2019ve even seen an American freelance tattoo artist settle in Amsterdam under DAFT.\"}),/*#__PURE__*/t(\"p\",{children:[\"If you are interested in the Dutch-American Friendship Treaty visa, another article explains \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/blog/the-dutch-daft-visa-for-american-immigrants-in-5-steps\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"how to obtain the DAFT visa in 5 easy steps\"})}),\". If you want to test the waters first, we recommend you reach out to the DAFT visa community in \",/*#__PURE__*/e(a,{href:\"https://www.facebook.com/groups/1399449486904859\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"this Facebook group\"})}),\" to shoot away any questions you may have. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:\"The position of family members under DAFT\"}),/*#__PURE__*/t(\"p\",{children:[\"The Dutch-American Friendship Treaty (DAFT) visa allows you as a main applicant to live and work self-employed in the Netherlands for 2 years. If you bring a spouse or a minor child with you under DAFT, they can work self-employed \",/*#__PURE__*/e(\"em\",{children:\"and\"}),\" in regular employment too. Children can come along under DAFT as long as they are under 18. If they are over 18, they must obtain a separate visa (such as a family unification visa under article 8 of the ECHR). If your children become 18 during the course of the DAFT visa, they can remain dependent under DAFT regardless of their having become an adult.\\xa0The entire education system of the Netherlands is open to DAFT visa applicants and their dependent family members.\"]}),/*#__PURE__*/e(\"h3\",{children:\"What does the Netherlands have to offer\"}),/*#__PURE__*/e(\"p\",{children:\"The Netherlands, country of windmills, cheese and clogs? Forget about all that. The Netherlands is an independently minded and internationally orientated country.\\xa0Here's 11 things you need to know about the Netherlands:\"}),/*#__PURE__*/t(\"ol\",{children:[/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/t(\"p\",{children:[\" 99% of Dutch people are \",/*#__PURE__*/e(\"strong\",{children:\"fluent in English\"}),\". That includes the grandma\u2019s and the school dropouts. You will never encounter a language barrier in the Netherlands. Don\u2019t be surprised if a Dutch person corrects your English.\\xa0\"]})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/t(\"p\",{children:[\"The Netherlands has a highly functioning \",/*#__PURE__*/e(\"strong\",{children:\"healthcare system\"}),\". Once you obtain your Dutch BSN number (weeks after your arrival) you can take out a Dutch healthcare insurance. Premiums start at \u20AC 100 per month and cover all major medical expenses. Medicins are either covered by health insurance or priced normally.\\xa0\"]})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/t(\"p\",{children:[\"The Netherlands has a \",/*#__PURE__*/e(\"strong\",{children:\"very good infrastructure\"}),\". Toll-free highways and well connected trains between the major cities, and the cities themselves are compact enough to be navigable with bicycles and a very good public transport system. Amsterdam\u2019s Schiphol airport is a major European airline hub with round the clock connections to destinations around the world, and cheap connections to other European cities.\"]})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/t(\"p\",{children:[\"The Netherlands does \",/*#__PURE__*/e(\"strong\",{children:\"not have an opioid or drug problem\"}),\". True to the Dutch liberal spirit, the Netherlands has not treated drug addicts as criminals but as patients. Controlled legalization of opioids makes for very few rough sleepers in the major cities. And if you\u2019re that kind of person that wants to light up a \u201CJ\u201D every now and then, you will not find yourself behind bars because of it.\\xa0\"]})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/t(\"p\",{children:[\"The Netherlands has been a trading nation for hundreds of years, and you will notice that in their open, accepting and \",/*#__PURE__*/e(\"strong\",{children:\"tolerant culture\"}),\". If you are part of the LGBTQ community, or you sympathize with them, you will find a warm welcome here.\\xa0\"]})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/t(\"p\",{children:[\"The Netherlands working culture has a healthy \",/*#__PURE__*/e(\"strong\",{children:\"work life balance\"}),\". Employees of big companies will work for 40 hours per week tops, and that\u2019s it. Employees have 20 statutory holidays per year, and remain paid during periods of incapacitation.\\xa0\"]})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/t(\"p\",{children:[\"The Netherlands harbors a lot of religious people, but \",/*#__PURE__*/e(\"strong\",{children:\"being religious\"}),\" is not \",/*#__PURE__*/e(\"em\",{children:\"expected\"}),\" of you. When you stick to the big cities and do not actively seek it, you will barely notice the existence of religion at all. If you seek it, you will find your place of worship for your religion in the Netherlands.\"]})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/t(\"p\",{children:[\"The Netherlands is a \",/*#__PURE__*/e(\"strong\",{children:\"safe country\"}),\" with a \",/*#__PURE__*/e(a,{href:\"https://www.nationmaster.com/country-info/compare/Netherlands/United-States/Crime\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"low crime level\"})}),\". Mass shootings do not exist. Weapon possession is non-existent and very heavily regulated. Where crime exists, it is mostly confined to petty theft or of the invisible, internecine sort.\\xa0\"]})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/t(\"p\",{children:[\"The Netherlands has an egalitarian \",/*#__PURE__*/e(\"strong\",{children:\"education system\"}),\", with high quality schools accessible for all kids. When they\u2019re grown up, they can choose from a couple of world class universities with tuition fees at about \u20AC 2,000-\u20AC2,500 per year (a 50% reduction applies during the first year). Universities don\u2019t have extensive application processes (bar a few specific studies like medicine), and will allow your kids onboard as long as they have finished the appropriate curriculum.\\xa0\"]})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/t(\"p\",{children:[\"The Netherlands is steeped with \",/*#__PURE__*/e(\"strong\",{children:\"culture and history\"}),\" at every corner, with museums flaunting their Dutch masters and Golden Age reverie. Then there\u2019s cities like Rotterdam that offer modern art and architecture.\"]})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/t(\"p\",{children:[\"The Dutch, being a nation of traders and entrepreneurs, have a tradition of \",/*#__PURE__*/e(\"strong\",{children:\"directness\"}),\". They will not beat about the bush when they mean to say \u201Cno\u201D. You may need to adjust to this at the beginning, but you will quickly appreciate you at least know where you stand with them.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]})})]}),/*#__PURE__*/e(\"h3\",{children:\"Tax system Netherlands\"}),/*#__PURE__*/t(\"p\",{children:[\"In the Netherlands, regular income is taxed at 36,97% up to \u20AC 75.518 and 49,50% above that. As a self-employed person under DAFT, different taxation rules apply, and you can obtain a very favorable \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/faqs-the-30-ruling-for-expats-in-the-netherlands\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"30% tax break \"})}),\"on your Dutch salary. If you set up a Dutch BV company with a 30% ruling, you would be looking at roughly 29-30% in taxes over a \u20AC 100,000 income (USD 108,000). \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:\"Taxation on your US assets and income\"}),/*#__PURE__*/t(\"p\",{children:[\"The Netherlands has international tax treaties with almost every country in the world. That includes a double-taxation treaty with the United States. This treaty does what it says on the packaging: prevent people from paying double taxes. Such treaties are especially designed for persons looking to invest in, or make the jump to, the other country while not having to be afraid of the tax man\u2019s ire. So whatever happens, you will \",/*#__PURE__*/e(\"em\",{children:\"never\"}),\" pay a tax rate higher than the highest tax rate applicable in either of the two countries. If you work and pay taxes in the Netherlands, you will \",/*#__PURE__*/e(\"em\",{children:\"never\"}),\" be taxed again on that salary from the United States because of this, despite the IRS\u2019s international tentacles.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:\"Housing in the Netherlands\"}),/*#__PURE__*/t(\"p\",{children:[\"One notable exception to the aforementioned may be the surging house prices in Amsterdam, which have been attributed to high-earning expats buying property. But this omits the fact that the Netherlands has just been too slow in building new homes for people, driving the prices for living space in Amsterdam especially to new highs. When you are looking to lease a place for 1-2 people in Amsterdam, expect to pay about \u20AC 2,000 to \u20AC 2,500 per month. It is therefore advisable to look beyond Amsterdam, where you will find much better prices.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:\"Schengen travel in Europe\"}),/*#__PURE__*/e(\"p\",{children:\"Having a valid visa in one European country does not automatically give you any additional visa or travel rights to other countries. If you want to travel within Europe, you will still need to stick to the 90-day Schengen rule (90 days of free travel within 180 days, after which it resets). This applies before you have a DAFT visa and afterwards likewise. If you are going for the digital nomad lifestyle, it is very well possible to register yourself in the Netherlands under DAFT, and spend your winters working from Spain or Italy, and then returning back to the Netherlands once the sun kicks in there.\\xa0\"}),/*#__PURE__*/t(\"h3\",{children:[/*#__PURE__*/e(\"br\",{}),\"So what's next?\"]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]})]});export const richText2=/*#__PURE__*/t(r.Fragment,{children:[/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/apply-for-daft-visa\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"Applying for the DAFT visa\"})}),\" is one thing. Extending the DAFT visa after 2 years is a totally different process. The initial DAFT application can be divided into \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/blog/the-dutch-daft-visa-for-american-immigrants-in-5-steps\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"5 straightforward steps\"})}),\". At this early stage you won't have much business information to show to the IND, yet your application was granted by the IND nonetheless. We therefore like to think of the initial DAFT application as more of a \",/*#__PURE__*/e(\"strong\",{children:\"promise\"}),\". As part of the visa application, you \",/*#__PURE__*/e(\"strong\",{children:\"promise\"}),\" to set up and run a viable business in the Netherlands. In most cases this will be a \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/blog/freelance-company-formation-netherlands-bv-30-ruling-or-zzp-eenmanszaak\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"ZZP or a BV\"})}),\" (which allows for a 30% ruling). In another article we dive into your \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/blog/daft-and-taxes-the-dutch-american-friendship-treaty\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"Dutch tax and accounting situation under DAFT\"})}),\". If you start out with a ZZP, it is also possible to switch to a BV under DAFT. Just make sure the BV is a continuation of the ZZP (your bookkeeper can explain).\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"Two years down the line, your Netherlands business situation will have materialized, and you are going to have some numbers to show. And that\u2019s exactly what the IND will ask for to check whether you \",/*#__PURE__*/e(\"strong\",{children:\"kept your promise\"}),\", as part of the DAFT extension application. Here are the 3 most important things to watch out for.\"]}),/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"strong\",{children:\"1. Your \u20AC 4,500 deposit\"})}),/*#__PURE__*/t(\"p\",{children:[\"Everyone knows this: you must deposit \u20AC 4,500 into the company. This was a requirement of the initial application already. But at the extension, the IND is going to check whether you \",/*#__PURE__*/e(\"strong\",{children:\"kept\"}),\" the \u20AC 4,500 in your company, and they are going to ask for a balance sheet drawn up by a certified accountant as proof. If you run a ZZP company, this will be a matter of checking whether there is still \u20AC 4,500 in liquidity on your balance sheet. But if you run a BV company, you must also make sure that the \u20AC 4,500 is part of the \u201CAssets\u201D of the company (\u201CEigen Vermogen\u201D) on the credit side of the balance sheet. This can be as either the \u201CNominal Share Capital\u201D (\u201CNominaal Aandelenkapitaal\u201D) part of the Assets or additional Share premium payment (\u201CAgioreserve\u201D). Sometimes bookkeepers book loans or current accounts against the company\u2019s Assets (\u201CEigen Vermogen\u201D) in the balance sheet, instead of against the company\u2019s liabilities (\u201CVreemd Vermogen\u201D). If this happens, that would in effect lead to your Assets dropping below \u20AC 4,500, even though you deposited the initial amount into the company correctly. Having your Asset value on your balance sheet drop below \u20AC 4,500 during your extension is problematic, so please avoid this at all times.\\xa0\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"strong\",{children:\"2. Positive cash flow\"}),/*#__PURE__*/e(\"br\",{}),\"Remember that promise you made about setting up a \",/*#__PURE__*/e(\"strong\",{children:\"viable\"}),\" business? The IND currently (2025) checks that promise by way of your yearly cash flow statements (\u201CWinst en Verliesrekening\u201D), again to be made out by a certified bookkeeper. The IND wants to see that your annual cash flow for each year is positive, both during year one and year two. If you run a BV company and choose to pay out as much of this positive cashflow as salary (for example because you have a 30% ruling), bear in mind that these salary payments are credited against your cash flow balance. So always make sure you are not paying out everything as salary, and leave some profits in there for your positive cash flow. If you have a 30% ruling in your BV, we advise to keep a lower baseline salary (we recommend \u20AC 67,000 for 2025) and make a bonus payment at the end of the year, when your financial situation is clear.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"strong\",{children:\"3. Be able to sustain yourself with your Dutch company\"}),/*#__PURE__*/e(\"br\",{}),\"As a DAFT applicant, you must also be able to sustain yourself with your new Dutch business. The IND currently appraises this as follows: you must be able to make at least \u20AC 1,657 per month (2025) out of the Dutch business from month 7 onwards. If you run a ZZP, this amount is equivalent to your cash flow balance mentioned above under 2. If you run a BV, this amount is equal to the salary your draw, also mentioned under 2.\\xa0\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/t(\"p\",{children:[\"So as you can see, the DAFT extension requires some more number crunching than the initial DAFT application. As with the initial DAFT application, you are going to need a BECON certified bookkeeper on board, who can attest to the veracity of your numbers. Our \",/*#__PURE__*/e(a,{href:\"https://calendly.com/100digitaalnl/free-consultation-cardon\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"partners at 100digital\"})}),\" offer English speaking accounting services for less than \u20AC 200 exc. VAT per month. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"If you are not sure how to correctly file for your extension, please contact a lawyer or attorney who can help. You can submit your DAFT visa extension application starting 3 months prior to expiration of your initial DAFT visa. You can check this date on your residence card. Once you successfully obtain a DAFT extension, you will be good for another 5 years in the Netherlands!\\xa0\"]})]});export const richText3=/*#__PURE__*/t(r.Fragment,{children:[/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"em\",{children:'US business owners and investors setting up a business in the Netherlands are usually not first-timers. They tend to have one or more pre-existing businesses in the United States or elsewhere. While this makes their tax situation a bit more \"interesting\" than usual, this should never serve as a deterrent to go down that path. Clear national and international tax rules serve to clarify the situation beforehand. In this article we will briefly explain what\\'s going on. While specifically written for DAFT visa applicants, it can also\\xa0be used by US entrepreneurs otherwise involved in the Netherlands.'})}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"em\",{children:/*#__PURE__*/e(\"br\",{})}),\"Entrepreneurs moving to the Netherlands (for example under the \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/apply-for-daft-visa\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"Dutch American Friendship Treaty\"})}),\") have a choice between 2 main company forms: \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/freelance-company-formation-netherlands-bv-30-ruling-or-zzp/eenmanszaak\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"the BV (which allows for 30% ruling) and the ZZP/sole proprietorship\"})}),\". For the purposes of this article, with \u201CDutch business\u201D we shall mean a B.V. company, which is broadly similar to the US C Corporation. In order to understand the full picture, we first need to look at some basics. We start off by explaining the situation in terms of personal income taxes and then later on zoom into the specifics of business taxes. For both taxes, we first need to look at the concept of tax residence, and then at the actual application of the taxes to each type of income.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Distinguish between residence and tax residence\"})}),/*#__PURE__*/t(\"p\",{children:[\"If you come to the Netherlands, for example on a \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/the-dutch-daft-visa-for-american-immigrants-in-5-steps\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"Dutch American Friendship Treaty visa,\"})}),\" you will become a resident of the Netherlands, with a valid work and residence permit. This will be issued by the IND (the Dutch immigration authorities) based on the applicable immigration laws. This status does not automatically make you a tax resident of the Netherlands. This status is determined by the Dutch Tax Authorities in accordance with the applicable tax rules. For Dutch tax purposes, residency is determined based on facts and circumstances. Unlike many other countries, the Netherlands do not consider spending 183 days in-country as decisive in this regard. It is merely seen as one of the relevant circumstances that is taken into account when determining residency. \"]}),/*#__PURE__*/e(\"p\",{children:\"The other circumstances are:\"}),/*#__PURE__*/t(\"ul\",{children:[/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"you spend most of your time at a Dutch address;\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"your partner and/or family lives in the Netherlands;\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"you work in the Netherlands;\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"you have insurance in the Netherlands;\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"your (family) physician is resident in the Netherlands;\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"you are a member of one or more clubs / societies in the Netherlands;\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"your kids receive an education in the Netherlands.\"})})]}),/*#__PURE__*/t(\"p\",{children:[\"From a Dutch point of view it is possible to be a tax resident of more than one country. If a person is considered a Dutch tax resident under Dutch domestic law, and a US tax resident under US domestic law, his/her tax residency for treaty purposes needs to be determined. Article 4 of the \",/*#__PURE__*/e(a,{href:\"https://www.irs.gov/pub/irs-trty/nether.pdf\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"United States - Netherlands Tax Treaty\"})}),\" provides the following tie-breaker, which is applied top-down (first apply the first, if that one doesn\u2019t decide, move to the second, etc.):\\xa0\"]}),/*#__PURE__*/t(\"ol\",{children:[/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"a person is a resident in the country where he has a permanent home available to him;\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"if a person has a permanent home in both countries, a person is a resident in the country where his personal and economic relations are closer (centre of vital interests);\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"if his centre of vital interests cannot be determined, or there is no permanent home, he is a resident in the country in which he has an habitual abode;\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"if a person has an habitual abode in both countries or neither country, a person is a resident of the country of which he is a citizen;\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"if a person is a citizen of both countries or neither country, the Dutch and the US authorities will determine a person\u2019s residency for treaty purposes by mutual agreement.\"})})]}),/*#__PURE__*/t(\"p\",{children:[\"If you move to the Netherlands and work and live here full-time, you will be considered a tax resident in the Netherlands.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Taxation on salary\"})}),/*#__PURE__*/e(\"p\",{children:\"As a Dutch business owner, there are two main ways in which to earn income: salary and dividends. Let\u2019s start with salary first.\\xa0 If you, as a US citizen, become a tax resident of the Netherlands, the Netherlands will tax you on your salary earned in employment at your Dutch company. The US will not tax your Dutch income on account of the US-NL Tax Treaty (except for the per diem situation explained below). You still need to declare your Dutch income in the US though, but that is not the same as paying taxes over it.\"}),/*#__PURE__*/t(\"p\",{children:[\"If you come to the Netherlands, and keep a salary going from your US company, the Netherlands will not tax that salary as long as that salary was received for work performed while \",/*#__PURE__*/e(\"em\",{children:\"physically outside\"}),\" of the Netherlands. You need to be able to prove this, if necessary. In such case the Dutch tax authorities will assume the salary is being taxed in the home jurisdiction of the US company. When the work is actually performed while physically present in the Netherlands, the Netherlands will want to tax the income earned. Now you may wind up paying taxes on both sides of the Atlantic, but this is what tax treaties are for. The rules of the US - NL Tax Treaty state that any income tax hit you take in one country can be deducted from your taxable income in the other country. This so-called \u201Ccredit system\u201D ensures you will never pay more than the full amount of income taxes you would normally pay in the highest taxing country. You will therefore not pay double taxes. Your income tax returns have just become more complicated.\"]}),/*#__PURE__*/t(\"p\",{children:[\"(\",/*#__PURE__*/e(\"strong\",{children:\"NB\"}),\": Tax treaties with other countries may contain an \u201Cexemption system\u201D as opposed to the \u201Ccredit system\u201D. Such system makes you totally exempt in one country and totally liable in the other). Last but not least, don\u2019t forget that a cross-border employment may also lead to the US company being considered a \u201Cpermanent establishment\u201D in the Netherlands. This may lead to corporate income tax consequences for that company in the Netherlands. This is decided on a case-by-case basis.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Taxation on dividends and capital gains\"})}),/*#__PURE__*/t(\"p\",{children:[\"Now let\u2019s discuss dividends and capital gains on shares, starting with the Dutch ones. If you as a US entrepreneur set up a Dutch company, this makes you its shareholder. In the case of profits in the new Dutch company, the shareholder status may confer dividend rights on you as a shareholder. This includes any sale price you receive on those shares. How is this taxed by the US and the Netherlands?First ascertain whether you are a Dutch tax resident. This can be established using the same \u201Cfacts and circumstances\u201D as outlined above. If you are a Dutch tax resident, the Dutch rules for dividend taxation apply as long as you hold 5% or more in the Dutch company. In the Netherlands the current (2023) rate for dividend tax stands at 26.9%. If you own under 5% of the shares in a company, those shares are taxed at a 1-2% tax rate (2025). Whether or not the US will take a share of your Dutch shareholdings is dictated by the US-NL Tax Treaty. A number of rules apply here (see article 10), but any taxes from the US side are capped via the same \u201Ccredit system\u201D as outlined above under salary. Any additional US tax will never result in more than the difference between the two tax rates. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"NB:\"}),\" Any dividends received in the Netherlands in a \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/the-holding-bv-in-the-netherlands-a-short-guide\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"Dutch holding company\"})}),\" (as opposed to as a natural person) are exempt from taxation under the so-called participation exemption. You do need to meet a couple of rules here, the main one being you need to own at least 5% of the shares.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Dutch tax treatment of US shares\"})}),/*#__PURE__*/e(\"p\",{children:\"Now that we have an understanding of Dutch and US tax treatment of your situation with your new Dutch company, we can expand our horizon a bit. If you are moving to the Netherlands to set up your business here, chances are you have been doing this in the US as well. If you live and work in the Netherlands from your own business, and you have a US business going on as well, you need to take into consideration the Dutch tax perspective on your US business. Again, the deciding factor here is the NL-US Tax Treaty, but there\u2019s one other important factor. If you have obtained the 30% ruling in your own Dutch company, this means you can opt-in for the partial non resident status in the Netherlands. This means you will be considered non-resident in the Netherlands for the purposes of Box 2 and Box 3 taxation. Box 2 taxation concerns shareholding at 5% and above in any company, and Box 3 taxation concerns shareholding under 5% and liquid assets (savings, crypto and such). You can opt-in for partial non-resident status during your annual Dutch income tax returns. If you opt-in, you can entirely forego the declaration of your foreign Box 2 and Box 3 assets, including any US shareholdings you may have.\"}),/*#__PURE__*/e(\"p\",{children:\"If you do not opt for this, or your 30% ruling period has expired, you do need to report these assets in your annual Dutch income tax returns , as world income. Again, declaring doesn\u2019t mean you automatically have to pay taxes over it. The NL-US Tax Treaty decides how the taxation works from a Dutch perspective. This treaty is first and foremost intended to prevent double taxation. This means you will never pay more taxes than the highest tax rate applicable in either jurisdiction, via the same \u201Ccredit system\u201D explained above.\"}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Treatment of your US LLC in the Netherlands\"})}),/*#__PURE__*/t(\"p\",{children:[\"Some Americans already operate an LLC in the US, when the come to the Netherlands. The US LLC can come in two forms : a corporate entity with separate legal personality, or a see-through entity which is not treated as a separate legal entity. In the latter case, the assets owned by the LLC are considered a personal asset of the LLCs founder. The problem arises with the latter, see-through version of the LLC. If you move to the Netherlands, while keeping your US see-through LLC, your LLC will be taxed under corporate tax laws in the Netherlands. Back in the US, the LLC will remain taxed under income tax laws, because of its see-through status. The Netherlands does not understand that difference between corporate and see-through limited companies (nor do most other jurisdictions). Hence, any taxes paid in the US cannot be offset with taxes paid in the Netherlands for the LLC. Corporate taxes and income taxes cannot be offset against eachother, after all. This may lead to a double-taxation situation. In those cases it may be worthwhile to transform the US LLC into a C Corporation, in which case the type of earning from the US company becomes equal to the Dutch one, so the taxes can be offset.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Gift and inheritance tax\"})}),/*#__PURE__*/e(\"p\",{children:\"If a person is considered a Dutch tax resident, they are considered to be a Dutch tax resident for personal income tax as well as gift and inheritance tax. Please note that, by fiction of law, people who have Dutch nationality are considered a Dutch tax resident for gift and inheritance tax for 10 years following their emigration from the Netherlands once they have been a Dutch tax resident, even if their Dutch tax residency has lasted for only one day. People without the Dutch nationality are considered a Dutch resident for Dutch gift tax only for one year following their emigration from the Netherlands.\"}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/t(\"strong\",{children:[/*#__PURE__*/e(\"br\",{}),\"Partial tax residence\"]})}),/*#__PURE__*/t(\"p\",{children:[\"Individual tax residents of the Netherlands that qualify for \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/faqs-the-30-ruling-for-expats-in-the-netherlands\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"the Dutch 30% ruling\"})}),\", can mark themselves as \u201Cpartial tax residents\u201D in the Netherlands. As a partial tax resident, a person is not subject to Dutch income tax in box 2, except with respect to a substantial interest in Dutch companies, and is not subject to Dutch income tax in box 3, except with respect to Dutch real property. Partial tax residents are fully subject to Dutch income tax in box 1. Beware that the partial tax residence does not exempt all your foreign shareholdings from Dutch tax scrutiny. Foreign shareholdings in which you are actively involved as a director, can lead to your salary from that company and/or the corporate income of that company to be taxable in the Netherlands as \u201Cpermanent establishments\u201D.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Per diem exception\"})}),/*#__PURE__*/t(\"p\",{children:[\"US citizens working in the Netherlands with a 30% ruling, and an opt-in for the partial non-resident status, have the particular option of per-diem tax exemption. This rule means that US employees, who are living and working in the Netherlands and are a tax resident in the Netherlands, can be exempted from taxation in the Netherlands for days worked outside the Netherlands. For this, only full 24-hour work days are counted. Travelling days, weekend days and partial days do not count. Also, it is recommended you keep a countersigned hours administration for these days. Tax exemption for these days means the employee may receive payment for those days tax-free. The days worked abroad are taxable in the US as world income there, when opted in as partial non-resident in the Netherlands under 30% ruling. They are then exempted in the Netherlands under the Netherlands-USA Tax Treaty.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"The 183-day rule\"})}),/*#__PURE__*/t(\"p\",{children:[\"There is another major exception, called the 183-day rule. This rule states that any amount of days under 183 worked in a country in which you are not already a tax resident, are not taxed in that country. This rule was made out for convenience of international, project-based workers and to prevent them from being taxed (or at least having to file taxes) in their short-period host country. If you meet \",/*#__PURE__*/e(\"strong\",{children:\"all\"}),\" of the following criteria, you will not be considered a tax resident in the Netherlands:\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"A. You don\u2019t stay in the Netherlands for 183 days during 1 tax year (article 16 sub 2 a the US-NL Tax Treaty). For this purpose holidays, weekends, part days and transit days are counted as full days.\",/*#__PURE__*/e(\"br\",{}),\"B. You are paid by an employer that is not established in the Netherlands.\",/*#__PURE__*/e(\"br\",{}),\"C. The employer does not have a permanent establishment in the Netherlands.\"]}),/*#__PURE__*/t(\"p\",{children:[\"Don\u2019t misunderstand this rule: if you move to the Netherlands and setup your new business here, the sheer fact that you were not 183 days in the Netherlands, doesn\u2019t exempt you from taxes in the Netherlands under this rule. It will only prevent you from being taxed for example by Spain for that 4-week workation you did in Ibiza last summer, while working from your Dutch BV. If you were a tax resident in the Netherlands, for example due to work for a (self-owned) company, you will be considered a tax resident and you will fail to meet criterion B or C. The Netherlands will then always claim income taxes over your income (article 16 sub 1 of the US-NL Tax Treaty), regardless how many days you will be in or out of the country. At the same time, the tax rules of the country of origin still apply. If you are a US citizen migrating to the Netherlands for business or for work, the US will always keep considering you a tax resident. This means you always need to declare any income from anywhere in your US income tax returns. Declaring income doesn\u2019t mean you will be taxed over it, mind you.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Dutch exit tax considerations\"})}),/*#__PURE__*/e(\"p\",{children:\"When you decide to pack your bags and leave your Dutch adventure behind you, you need to wrap things up with the Dutch Tax Authorities as well. We call this \u201Cexit tax\u201D. Dutch exit tax is limited to substantial interests (Box 2) and Dutch pensions. We will disregard pensions here for purposes of brevity, and they are not standard to any labor or self employment in the Netherlands anyway. As for substantial interests (box 2) taxation: if you move from the Netherlands to another country, you are considered to have transferred all your substantial interests at fair market value. In short, this means that you are subject to exit tax in Box 2 if you own shares in a Dutch BV that has any undistributed profits at the moment of your emigration from the Netherlands. If, at the moment of your emigration, you cannot or do not elect to be treated as a foreign taxpayer, as a main rule you are also subject to exit tax with respect to your substantial interest in foreign companies as well. However, if you leave the Netherlands within 8 years after moving to the Netherlands, and you have not lived in the Netherlands for more than 10 years in the 25 years prior to you leaving the Netherlands, you are not subject to exit tax with respect to your interest in foreign companies, as long as the foreign companies are not a Dutch tax resident.\\xa0\"}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"The basics of Dutch taxation on your US company\"})}),/*#__PURE__*/t(\"p\",{children:[\"All the above rules refer to tax residency and income for private persons. If you own businesses in two jurisdictions, bear in mind that separate rules apply for corporate tax residency as opposed to private tax residency. Corporate tax residency may lead to Dutch taxation on the corporate income of the US company. Corporate tax residency in the Netherlands is decided by the place of management and control of the company. The fact that a company is registered in, for example, Delaware under the laws of the state of Delaware, does not mean that company cannot (also) be a tax subject of the Netherlands. The deciding factor here is the place where the management decisions of this Delaware company are made. Under Dutch case law there is a presumption that the management and control of a company is in the country where the majority of its board members or officers are a resident. If you are a 100% owner and sole director of a Delaware company and living in the Netherlands, this poses a problem. Your Delaware company may be subject to Dutch corporate income tax. There are 2 ways to deal with this problem:\",/*#__PURE__*/e(\"br\",{}),\"- Make sure that all management decisions are made while you are in Delaware and you have sufficient documentation to prove this. \",/*#__PURE__*/e(\"br\",{}),\"- Appoint a local director in Delaware in your stead. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"If the Delaware company is not a Dutch tax resident, it may still qualify as a Dutch taxpayer if it has a so-called \u201Cpermanent establishment\u201D in the Netherlands. In short, if you are a director of a foreign company and work in the Netherlands and you generate revenues in the Netherlands for the foreign company, you may be constituting a permanent establishment for that foreign company in the Netherlands. As a consequence, the Dutch tax Authorities may want to take a bite out of the corporate income of the Delaware company. The United States-Netherlands Tax Treaty does not offer a hard rule here, so how this works needs to be established on a case-by-case basis.\\xa0\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Funding your Dutch company by invoicing your foreign controlled company\"})}),/*#__PURE__*/e(\"p\",{children:\"If you have a pre-existing foreign company (for example a US LLC or C Corporation) it is also possible the new Dutch company will either send invoices to, or receive invoices from, this US company. In such a case the concept of \u201Ctransfer pricing\u201D enters the stage. This means that the appropriate fee of the invoice should be determined on an \u201Cat arm\u2019s length\u201D basis. \"}),/*#__PURE__*/t(\"p\",{children:[\"In practice this means the fee between the two companies should be established on commercial terms, as if the BV and the LLCs would not have a common shareholder. It is recommended that you have sufficient documentation that establishes the at arm\u2019s length nature of the fee. This can be done by, for example, establishing a commercially sound hour rate and keeping time records. Then add a 10% markup for good measure. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"An example\"})}),/*#__PURE__*/t(\"p\",{children:[\"Sally is a US citizen, moving to the Netherlands. Sally is a serial entrepreneur and will be involved in foreign companies while in the Netherlands. Sally is going to \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/bv-30-ruling-package\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"setup a Dutch company and obtain a 30% ruling\"})}),\" in it. Will she be exempt from all Dutch taxes on her foreign companies, on account of the partial non-resident status obtained by 30% ruling?\"]}),/*#__PURE__*/e(\"p\",{children:\"Partial non-resident status will leave her foreign shareholdings out of the Dutch tax sphere for the duration of her 30% ruling. This also applies to foreign companies established while in the Netherlands. But she needs to keep an eye out for three things:\"}),/*#__PURE__*/e(\"p\",{children:\"(1) Dividends and capital gains are not taxed in the Netherlands due to the partial non-resident status. But if Sally draws a salary from the foreign companies, this must be reported under Dutch box 1 income and perhaps paid additional taxes over. For example when the physical work for that salary was performed in the Netherlands. The applicable double-taxation normally prevents double taxation, but how this works needs to be established on a case-by-case basis.\"}),/*#__PURE__*/e(\"p\",{children:\"(2) If the management of the foreign companies is performed from the Netherlands, the Netherlands may consider those companies as Dutch tax residents and subject to Dutch corporate income tax. For this, the Dutch Tax authorities look at where the management decisions of the company are made. If Sally is sole director of the company doing everything from the Netherlands, this can be a problem. If there are 3 other directors, and meetings take place elsewhere, no corporate income taxation is to be expected in the Netherlands. Sally needs to make sure she has the paperwork to prove this.\"}),/*#__PURE__*/e(\"p\",{children:'(3) If Sally works for the foreign companies in the Netherlands and generates profits for them, she may be creating a \"permanent establishment\" for those companies in the Netherlands. This is separate from the management decisions explained under (2) and can lead to a partial tax on the corporate income of the companies. How this works needs to be established on a case-by-case basis.'}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/t(\"strong\",{children:[\"Big Disclaimer\",/*#__PURE__*/e(\"br\",{})]}),/*#__PURE__*/e(\"em\",{children:\"In this article we have explained in general terms what\u2019s in store for you, as a business owner, when setting up a new business in the Netherlands. This article is intended for general consumption, and should serve as a basis for further investigation into your particular situation. Do not consider this as tax advice. Furthermore, do not reach out to us with particular questions about your particular tax situation, as we will not provide you the answers. We can only refer you to a tax lawyer who can give you the exact details.\"})]})]});export const richText4=/*#__PURE__*/t(r.Fragment,{children:[/*#__PURE__*/t(\"p\",{children:[\"So you have decided to move to the Netherlands and\",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/apply-for-daft-visa\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\" apply for the Dutch American Friendship Treaty\"})}),\" (\u201CDAFT\u201D in short). This is a major life decision. And not only for yourself as the main applicant. You also have the position of your family members to consider.\\xa0 In this article we will dive into a couple of topics that you need to specifically take note of when you take along your family under DAFT to the Netherlands.\"]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"strong\",{children:\"NB:\"}),\" As of 2024, the Dutch immigration authorities (IND) have adopted a process of expedited DAFT applications. This means the DAFT final decision is issued about 4-6 weeks after its initial submission!\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Position of main applicant under DAFT\"})}),/*#__PURE__*/t(\"p\",{children:[\"The main applicant under DAFT will receive a visa to work as a self employed person in the Netherlands. This means the main applicant may only work for a company in which he or she holds at least 25% of the shares. This needs to be proven during the application procedure. The main applicant will receive an endorsement sticker in their passport during their first IND meeting after 1-2 weeks. With this sticker they are already able to work in the Netherlands self employed, never in regular employment. In Dutch the text will read \u201C\",/*#__PURE__*/e(\"em\",{children:\"Arbeid als zelfstandige toegestaan, arbeid in loondienst niet toegestaan.\"}),\"\u201D\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Position of spouse or underaged child under DAFT\"})}),/*#__PURE__*/t(\"p\",{children:[\"The spouse and underaged child (under 18) may join the main DAFT applicant as a family member. Family members under DAFT will receive a visa to work as either a self-employed person in the Netherlands, or in regular employment. This scope is therefore actually broader than the visa obtained by the main applicant. The spouse or child will receive an endorsement sticker in their passport during their first IND meeting after 1-2 weeks. The right to work in regular employment  is only obtained for the spouse or underaged child at the final verdict of the DAFT. But the residence endorsement sticker already gives the partner or spouse the right to work self employed in the Netherlands, for their self- owned (>25%) company.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Position of adult children or parents of the main applicant under DAFT\"})}),/*#__PURE__*/t(\"p\",{children:[\"Adult children (18+) of the main applicant under DAFT cannot join the main applicant under DAFT. They need to apply for a separate visa.\",/*#__PURE__*/e(\"strong\",{children:\" \"}),\"Parents of the main applicant also have no position under DAFT. Both parents and adult children need to apply for a separate visa. If none is available for them, they can pursue an article 8 EVRM application. This is a rather difficult procedure in which they needs to prove they are totally dependent on you, as a result of which they are joining you to the Netherlands. Cardon & Company does not facilitate this.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Official documentation for your family members\"})}),/*#__PURE__*/t(\"p\",{children:[\"Once you decide to move to the Netherlands, you are required to register at the municipality where you\u2019re going to live. If you are \",/*#__PURE__*/e(a,{href:\"https://www.amsterdam.nl/en/civil-affairs/first-registration/\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"moving to the city of Amsterdam\"})}),\", you can register online in advance. During your registration you need to file an original and apostilled birth certificate for each and every joining family member. If you bring along a child from a divorced ex-spouse, there needs to be an original and apostilled court verdict appointing total legal custody over the child to yourself as parent. If you bring along a child from an ex-partner (never married), you need to bring along an original and apostilled declaration of consent from the ex-partner, attesting to their consent that you bring your child to the Netherlands. If you bring along a child from a deceased ex-partner or spouse, you need to bring along an original and apostilled death certificate of that ex-partner or spouse. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Schooling for your children\"})}),/*#__PURE__*/t(\"p\",{children:[\"If you move to the Netherlands with a DAFT visa, you are going to setup a business in the Netherlands. This means you will be able to expense certain costs into your business. If you \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/bv-30-ruling-package\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"setup a Dutch BV company and obtain the 30% ruling \"})}),\"you are eligible to some \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/tax-breaks-and-benefits-of-daft-visa-in-2023\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"very interesting tax breaks under DAFT\"})}),\". This includes the expensing of your children\u2019s schooling costs at an expat school as costs in your company. Make sure you keep the invoices and receipts in your administration. This option is not available to the regular ZZP/Eenmanszaak company setup, or a BV setup where the 30% ruling is not obtained.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Relocation costs for your family to the Netherlands\"})}),/*#__PURE__*/t(\"p\",{children:[\"If you move to the Netherlands with a DAFT visa to start working from a Dutch BV company, you are going to enter into the employment of your own company. Dutch law provides employers (in this case: your Dutch BV) the option to provide their employees (in this case: you ) with a tax free compensation for relocation costs incurred as part of the execution of their jobs. If you set up your company before you move to the Netherlands (or in any case before you register at your Dutch municipality), your relocation to the Netherlands will fall under this facility. This includes the plane tickets and moval of household goods for yourself as main applicant \",/*#__PURE__*/e(\"em\",{children:\"and \"}),\"for each of your joining family members.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Driver\u2019s license for your self and your spouse\"})}),/*#__PURE__*/t(\"p\",{children:[\"If you are moving to the Netherlands with a driver\u2019s license from any non-EU country (including the USA) you can only use that driver\u2019s license for 185 days after your registration here. After that you need to obtain a Dutch driver\u2019s license. If you have obtained your 30% ruling as part of your DAFT application, this gives you the unique capability to swap your existing non-EU driver\u2019s license for a Dutch one, without having to pass a Dutch driver\u2019s exam. Just bring your 30% ruling, a \",/*#__PURE__*/e(a,{href:\"https://www.cbr.nl/nl/rijbewijs-houden/nl/gezondheidsverklaring.htm\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"statement of good health\"})}),\" from the CBR and your still valid non-EU driver\u2019s license to your Dutch townhall and obtain your new license. The exact same applies to the partner of the 30% ruling holder.\\xa0Other family members need to obtain their driver\u2019s licence the regular way.\"]}),/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/apply-for-daft-visa\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"Apply for Dutch American Friendship Treaty visa\"})})})]});export const richText5=/*#__PURE__*/t(r.Fragment,{children:[/*#__PURE__*/t(\"p\",{children:[\"The Netherlands is an excellent place to set up your business as a freelancer, and serve clients from all over the world. But freelancing also means going into business, and that means making some business choices. In this article we will zoom into the difference between either the ZZP/Eenmanszaak or the BV + 30% ruling setup. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"When setting up a Dutch BV, you enter into its employment as a director. This employment situation offers the unique possibility of \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/faqs-the-30-ruling-for-expats-in-the-netherlands\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"applying for a 30% ruling\"})}),\" in your own BV. This article will focus specifically on the lucky birds that are eligible for that, in comparison to the regular eenmanszaak/ZZP setup. Another article goes deeper into the \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/blog/freelancing-in-the-netherlands-bv-or-eenmanszaak\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"differences between BV and ZZP/Eenmanszaak\"})}),\", with the 30% ruling taken out of the equation. Yet another article combines all practical questions about \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/faqs-freelancing-in-the-netherlands\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"freelancing in the Netherlands in one FAQ\"})}),\".\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Tax comparison between BV + 30% and ZZP/Eenmanszaak\"})}),/*#__PURE__*/t(\"p\",{children:[\"The main point of contention is the amount of post-tax earnings you take away when using either company form. This requires some further zooming into the details. The ZZP/Eenmanszaak comes with some considerable tax advantages, especially for starters. The \u201CZelfstandigenaftrek\u201D , \u201CStartersaftrek\u201D and \u201CMKB Winstvrijstelling\u201D can easily add up to \u20AC 10,000 - \u20AC 15,000 per year in tax free income. \",/*#__PURE__*/e(\"strong\",{children:\"But\"}),\" there is a very big \",/*#__PURE__*/e(\"em\",{children:\"but\"}),\": you must meet the tax requirements for that. These are the rules in a nutshell:\"]}),/*#__PURE__*/t(\"p\",{children:[\"- spend at least 1224 hours per year in your EZ\",/*#__PURE__*/e(\"br\",{}),\"- have 3 or more clients\",/*#__PURE__*/e(\"br\",{}),\"- don\u2019t have more than 70% revenues from one single client\",/*#__PURE__*/e(\"br\",{}),\"- promote your business, for example using a website\",/*#__PURE__*/e(\"br\",{}),\"- If you work intensively for one client, use correct freelance agreements.\\xa0\",/*#__PURE__*/e(\"br\",{}),\"- Make sure your work does not resemble the work of regular employees in your client\u2019s company (for example: don\u2019t lead or direct other employees, keep freedom in how to perform your work, what times and from where).\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"img\",{alt:\"\",className:\"framer-image\",height:\"238\",src:\"https://framerusercontent.com/images/P4Quz26lhYiMvqyFWf6gNeU3U.jpg\",srcSet:\"https://framerusercontent.com/images/P4Quz26lhYiMvqyFWf6gNeU3U.jpg?scale-down-to=512 512w,https://framerusercontent.com/images/P4Quz26lhYiMvqyFWf6gNeU3U.jpg 879w\",style:{aspectRatio:\"879 / 476\"},width:\"439\"}),/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/t(\"em\",{children:[\"\u20AC 67,000 profits per year in a ZZP/Eenmanszaak yields \u20AC 49,812 post tax salary. Standard ZZP salary calculator on internet.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{})]})}),/*#__PURE__*/t(\"p\",{children:[\"If you don\u2019t meet these criteria, you cannot apply the tax breaks and the ZZP/eenmanszaak tax treatment will become the same as that of regular employment, which is even less attractive than a BV \",/*#__PURE__*/e(\"em\",{children:\"without \"}),\"30% ruling. If you meet the above criteria, you can take the following rule of thumb: if you earn \u20AC 67,000 per year in your company, the BV + 30% is more tax efficient than ZZP/eenmanszaak. If you go below \u20AC 67,000, the \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/faqs-the-30-ruling-for-expats-in-the-netherlands\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"30% ruling does not have full effect\"})}),\" so its advantages quickly diminish and the ZZP/Eenmanszaak becomes more tax efficient at around the \u20AC 60,000 mark. See the calculations above and below for rough indications of post tax salary take-aways.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"img\",{alt:\"\",className:\"framer-image\",height:\"181\",src:\"https://framerusercontent.com/images/jnn8XIiRzHGkhkIjugsSJULo.jpg\",srcSet:\"https://framerusercontent.com/images/jnn8XIiRzHGkhkIjugsSJULo.jpg?scale-down-to=512 512w,https://framerusercontent.com/images/jnn8XIiRzHGkhkIjugsSJULo.jpg?scale-down-to=1024 1024w,https://framerusercontent.com/images/jnn8XIiRzHGkhkIjugsSJULo.jpg 1071w\",style:{aspectRatio:\"1071 / 363\"},width:\"535\"}),/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/t(\"em\",{children:[\"\u20AC 67,000 profits per year in a BV+30% yields \u20AC 54,841 post tax salary. Standard DGA salary calculator on internet.\",/*#__PURE__*/e(\"br\",{})]})}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"strong\",{children:\"NB\"}),\": The ZZP/Eenmanszaak post tax income will not stay the same over the course of a 5 year period. It will lose the the so-called \u201Cstartersaftrek\u201D and the \u201Czelfstandigenaftrek\u201D will be further dressed down. The ZZP/Eenmanszaak is under very heavy political scrutiny because of its preferential tax status over regular employees, and how it\u2019s being abused by persons who by all acounts and means should be taxed as regular employees (so called schijnzelfstandigheid or \u201Cbogus self employment\u201D). Obligatory insurance and winding down of tax benefits are to be expected for the ZZP/eenmanszaak company form in the coming years.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"img\",{alt:\"\",className:\"framer-image\",height:\"215\",src:\"https://framerusercontent.com/images/xc3xqVyE1JgBFPdpc3zzTfjbMFI.jpg\",srcSet:\"https://framerusercontent.com/images/xc3xqVyE1JgBFPdpc3zzTfjbMFI.jpg?scale-down-to=512 512w,https://framerusercontent.com/images/xc3xqVyE1JgBFPdpc3zzTfjbMFI.jpg?scale-down-to=1024 1024w,https://framerusercontent.com/images/xc3xqVyE1JgBFPdpc3zzTfjbMFI.jpg 1398w\",style:{aspectRatio:\"1398 / 430\"},width:\"699\"}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/t(\"strong\",{children:[/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"Accounting costs in a BV+30% ruling setup versus ZZP/Eenmanszaak\"]})}),/*#__PURE__*/t(\"p\",{children:[\"Setting up a Dutch company will result in certain tax and accounting obligations. While it is true that \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/blog/the-first-year-of-your-bv-administration-tax-and-accounting-after-setup\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"accounting obligations in a Dutch BV\"})}),\" are more numerous than in a ZZP/eenmanszaak, you are going to need an accountant either way if you don\u2019t speak Dutch. Our \",/*#__PURE__*/e(a,{href:\"https://calendly.com/100digitaalnl/free-consultation-cardon\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"partners at 100digital\"})}),\" offer English speaking accounting services for less than \u20AC 200 exc. VAT per month. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Relocation cost expensing in your new Dutch company\"})}),/*#__PURE__*/e(\"p\",{children:\"As outlined above, working from a Dutch BV means you will be appointed as its director. This is an employment relationship. Dutch employment law allows for Dutch companies to reimburse their employees for their relocation costs, when these costs are incurred as a requirement for the execution of their jobs. If you are fresh to the Netherlands and you do everything in the right sequence, your travels to the Netherlands to begin your work as director of your Dutch company will fall under this rule. The costs covered here include: the costs for relocating your household goods, plane tickets for yourself and your direct family members. The costs are reimbursed as a forfetairy fixed amount of up to \u20AC 7,750.\"}),/*#__PURE__*/e(\"p\",{children:\"How can you make this work for yourself ? Make sure you let your BV company hire yourself in your company while you are still abroad, so that your relocation to the Netherlands is required as part of the execution of your work for your BV company. Also make sure your DGA labour contract contains the appropriate clause for this cost compensation. It\u2019s that simple. Just make sure you set up your company and sign your labor contract with your company while still abroad. Coincidentally this is also exactly what is required for the BV + 30% ruling setup.\\xa0\"}),/*#__PURE__*/t(\"p\",{children:[\"Availability: This perk is only available when you set up a BV, not an eenmanszaak/ZZP. The 30% ruling is not required for this.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Expense of schooling costs in your Dutch company\"})}),/*#__PURE__*/e(\"p\",{children:\"The previous two tax breaks are available to any and all employees of Dutch companies. But there is also another tax break that is only available to recipients of the 30% ruling : a compensation of your children\u2019s schooling costs at an expat school in the Netherlands. \"}),/*#__PURE__*/e(\"p\",{children:\"How can you make this work for yourself? Make sure your DGA labour contract contains the appropriate clause for this cost compensation. And make sure the schooling takes place at specialized expat school in the Netherlands (not a regular one). Make sure you collect and file the receipts in your company\u2019s accounts. \"}),/*#__PURE__*/t(\"p\",{children:[\"Availability: This perk is only available if you have a BV and a 30% ruling, not in any other kind of setup.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Free driver\u2019s license swap\"})}),/*#__PURE__*/e(\"p\",{children:\"Holders of the 30% ruling are also allowed to swap their foreign driver\u2019s licence for a Dutch driver\u2019s licence. The only downside here is that you have to wait until the final verdict of your 30% ruling, while the 30% ruling itself can already be applied from the start of your employment without having to wait for the final verdict. Just make an appointment at your Dutch \u201Cgemeente\u201D, present your 30% ruling and your foreign driver\u2019s licence, and all will be arranged.\\xa0\"}),/*#__PURE__*/t(\"p\",{children:[\"Availability: This perk is only available if you have a BV and a 30% ruling, not in any other kind of setup.\\xa0\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Partial non-Residence tax status\"})}),/*#__PURE__*/e(\"p\",{children:\"When you work and live in the Netherlands, you are subjected to three pillars of taxation : labour income taxation (called \u201CBOX 1\u201D), major shareholdings (>5%) taxation (called \u201CBOX 2\u201D ) and generic asset taxation, including minor shareholdings, crypto savings and such (called \u201CBOX 3\u201D). If you work in the Netherlands, and you have assets in foreign countries, you need to declare those as part of your BOX 2 and BOX 3 income tax returns. Now, declaring them doesn\u2019t mean you are actually going to be taxed over it, because in many cases a double-taxation treaty with the other country will prevent this. But still, the chance remains the Dutch Tax Authorities may take a bite out of it. \"}),/*#__PURE__*/e(\"p\",{children:\"Holders of the 30% ruling have the option to apply for \u201Cpartial non-residence\u201D status for BOX 2 and BOX 3. This effectively means they don\u2019t have to declare any of their foreign assets in their yearly BOX 2 and BOX 3 tax returns, which eliminates any chance the Dutch Tax Authorities lay any claim on their assets. But beware : 30% ruling holders from 2024 and onwards will have their partial non-resident status abolished effective 2025. Earlier 30% ruling holders will be able to continue using it until the end of 2026.\"}),/*#__PURE__*/t(\"p\",{children:[\"Availability: This perk is only available if you have a BV and a 30% ruling, not in any other kind of setup.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"BV or Holding Company Benefits\"})}),/*#__PURE__*/t(\"p\",{children:[\"Working from a Dutch BV or \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/blog/the-holding-bv-in-the-netherlands-a-short-guide\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"Dutch BV plus Holding BV structure\"})}),\" yields additional benefits over working from a ZZP/eenmanszaak. A single Dutch BV can be set up to have holding activities in addition to its operating activities. These holding activities then allow the BV to be used to hold profits for \",/*#__PURE__*/e(\"em\",{children:\"other use\"}),\" than immediate disbursement as salary or dividend. These other uses include : personal financing (mortgages, loans) or reinvestments into other ventures. If you are looking to participate in other businesses, either inside the Netherlands or abroad, the Dutch BV offers the attractive tax rule of participation exemption (\u201C\",/*#__PURE__*/e(\"em\",{children:\"Deelnemingsvrijstelling\"}),\"\u201D in Dutch). This is a rule against double-taxation. This means any dividends or sale price received on shares held will not be subject to dividend taxation, as profits have already been taxed in the subsidiary. So if after a few years of entrepreneurship you sell your stake in a company you invested in (or your own company for that matter), please make sure you do so from a holding BV company (\",/*#__PURE__*/e(\"strong\",{children:\"NB\"}),\": the participation exemption only applies if holding holds at least 5% of the shares in the subsidiary company).\"]}),/*#__PURE__*/t(\"p\",{children:[\"Availability: This perk is only available if you have a BV, not in any other kind of setup. The 30% ruling is not required for this.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Limitation of liability\"})}),/*#__PURE__*/e(\"p\",{children:\"Going into business inherently entails taking business risk. As a freelance contractor or business owner you have an obligation to deliver correctly and in a timely manner. If you don\u2019t, then as a rule you could be held liable for the consequences. In that respect, it\u2019s important to realize that the ZZP/Eenmanszaak company form does not come with a separate legal identity and therefore does not limit your liability in any way. This means any claims resulting from your business activities can end up on your personal assets. If you work from a Dutch BV, however, your personal assets will be shielded off by the BVs limitation of liability. Any business claims will land solely on the BV\u2019s doormat, not yours personally.\"}),/*#__PURE__*/t(\"p\",{children:[\"Availability: This perk is only available if you have a BV, not in any other kind of setup. The 30% ruling is not required for this.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Conclusion\"})}),/*#__PURE__*/e(\"p\",{children:\"When deciding between either the ZZP/Eenmanszaak or the BV + 30% ruling setup, there are a lot more factors to consider than the mere tax treatment of both. You are well advised to make a calculated decision, as a transfer to a BV + 30% ruling later is not possible if at first you have chosen the ZZP/Eenmanszaak. It is however possible to transfer to a normal BV setup, but you will not be able to obtain the 30% ruling going forward.\"})]});export const richText6=/*#__PURE__*/t(r.Fragment,{children:[/*#__PURE__*/t(\"p\",{children:[\"Lots of freelancers, private contractors, digital nomads and other small business owners flock to the Netherlands to work from here. Some choose to come alone, others are joined by their partners, spouses or children. Sometimes a couple consists of two freelancing individuals, and in those cases it may be worthwhile to work together from the same Dutch freelancing entity. In this article we will be diving into that particular situation.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Setting up your freelancing entity in the Netherlands\"})}),/*#__PURE__*/t(\"p\",{children:[\"The Netherlands basically has 2 company types you can choose from as a freelancer: the ZZP/eenmanszaak and \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/register-company-in-the-netherlands\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"the BV\"})}),\". You can find a lot of information about the BV versus the ZZP company form online. But as an incoming digital nomad, your first order of business is not the company form itself but checking whether you are able to obtain the holy grail: the \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/faqs-the-30-ruling-for-expats-in-the-netherlands\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"30% ruling\"})}),\".\\xa0 Originally intended for attracting highly skilled (and highly paid) employees, it is now extensively used by incoming freelancers as well. The 30% ruling gives you a 30% tax break on your income, and a lot of other nice benefits. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"The main requirements for the 30% ruling are currently (2025): \",/*#__PURE__*/e(\"br\",{}),\"(1) You must earn at least \u20AC 46,660 per year (a lower threshold applies to under-30s). It is advisable to have a salary of at least \u20AC 67,000 per year;\",/*#__PURE__*/e(\"br\",{}),\"(2) \",/*#__PURE__*/e(\"strong\",{children:\"You must work from a Dutch BV (not a ZZP)\"}),\" and be hired from abroad as its director;\",/*#__PURE__*/e(\"br\",{}),\"(3) You may not have lived within 150 km of the Dutch border for more than eight months out of the last 24 months prior to the start of self-employment in the Netherlands.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"So if you want to go for the 30% ruling, you are required to work from a BV. So what it\u2019s really about, is choosing between the \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/blog/freelance-company-formation-netherlands-bv-30-ruling-or-zzp-eenmanszaak\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"ZZP/eenmanszaak or the BV+30%\"})}),\". And that one boils down to the question: are you able to earn at least \u20AC 67,000 per year (per person) in the Netherlands? That solves the question of choosing between company forms for you then. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Setting up your freelancing business tax efficiently\"})}),/*#__PURE__*/t(\"p\",{children:[\"If you are moving to the Netherlands and expecting to earn \u20AC 67,000 per year, the choice for the BV+30% is an obvious one. Let\u2019s take a look at what you would be paying in taxes with \u20AC67,000 per year in earnings in a BV+30% ruling:\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"img\",{alt:\"\",className:\"framer-image\",height:\"181\",src:\"https://framerusercontent.com/images/jnn8XIiRzHGkhkIjugsSJULo.jpg\",srcSet:\"https://framerusercontent.com/images/jnn8XIiRzHGkhkIjugsSJULo.jpg?scale-down-to=512 512w,https://framerusercontent.com/images/jnn8XIiRzHGkhkIjugsSJULo.jpg?scale-down-to=1024 1024w,https://framerusercontent.com/images/jnn8XIiRzHGkhkIjugsSJULo.jpg 1071w\",style:{aspectRatio:\"1071 / 363\"},width:\"535\"}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"em\",{children:\"Figure 1: \u20AC 67,000 profits per year in a BV+30% yields \u20AC 54,841 post tax salary. DGA salary calculator: \"}),/*#__PURE__*/e(a,{href:\"https://www.knab.nl/zakelijk/financieel-overzicht/netto-inkomen-zzp\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:/*#__PURE__*/e(\"em\",{children:\"Knab.nl\"})})})]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"br\",{}),\"That\u2019s \u20AC 54,841  net over \u20AC 67,000, which makes for an effective tax rate of 18,14 %. As the income increases, the taxation increases as well of course. This is because a higher proportion of the income starts to fall into the highest tax bracket.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"So we now discussed the taxation over \",/*#__PURE__*/e(\"strong\",{children:\"one\"}),\" income, of which a sizable portion falls into the highest tax bracket. Many digital nomad spouses and partners choose to work together from one BV and then split the profits earned between them. This way you can split \",/*#__PURE__*/e(\"strong\",{children:\"one\"}),\" \u20AC 134,000 freelancing profit into \",/*#__PURE__*/e(\"strong\",{children:\"two\"}),\" \u20AC 67,000 incomes, meaning the two incomes will both separately not fall into the highest tax bracket. They are twice treated in accordance with figure 1 above, instead of once in accordance with figure 2.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"That means \u20AC 109,682 net salary for two separate incomes (fig. 1) or \u20AC 95,747 for 1 collective income (fig. 2). That's a difference of more than \u20AC 14,000 post tax salary!\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"img\",{alt:\"\",className:\"framer-image\",height:\"158\",src:\"https://framerusercontent.com/images/cGvDoZjn8QR7OCoLsL9Rapm5qs.jpg\",srcSet:\"https://framerusercontent.com/images/cGvDoZjn8QR7OCoLsL9Rapm5qs.jpg?scale-down-to=512 512w,https://framerusercontent.com/images/cGvDoZjn8QR7OCoLsL9Rapm5qs.jpg 926w\",style:{aspectRatio:\"926 / 317\"},width:\"463\"}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"em\",{children:\"Figure 2: \u20AC 134,000 profits per year in a BV+30% yields \u20AC 95,747 post tax salary. DGA salary calculator: \"}),/*#__PURE__*/e(a,{href:\"https://www.knab.nl/zakelijk/financieel-overzicht/netto-inkomen-zzp\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:/*#__PURE__*/e(\"em\",{children:\"Knab.nl\"})})}),/*#__PURE__*/t(\"em\",{children:[/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{})]}),\"The BV+30% ruling in any case is very beneficial, as it gives many other benefits besides the tax break:\"]}),/*#__PURE__*/t(\"ul\",{style:{\"--framer-font-size\":\"17.6192px\",\"--framer-text-alignment\":\"start\",\"--framer-text-color\":\"rgb(0, 0, 0)\",\"--framer-text-transform\":\"none\"},children:[/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"Relocation cost expensing in your Dutch BV. As a prospective employee of your new Dutch BV, you need to be relocated to the Netherlands. These relocation costs there are necessary for the business. You can therefore pay them out of the company\u2019s revenues and deduct them there, instead of out of your private pocket. The costs covered here include: the costs for relocating your household goods, plane tickets for yourself and your direct family members.\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"Additional generic relocation cost expensing of \u20AC 7,750. That\u2019s right, on top of the actual relocation costs you can expense an additional \u20AC 7,750 as \u201Cgeneric relocation expenses\u201D in your Dutch BV company (2024).\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"If you bring children along with you, you can expense the expat schooling costs for each child as a business expense in the Dutch BV. Just make sure the school is an international or expat school, not a regular school.\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"Free driver\u2019s licence swap. Holders of the 30% ruling are also allowed to swap their foreign driver\u2019s licence for a Dutch driver\u2019s licence. You need to wait until the final verdict of your 30% ruling though. Just make an appointment at your Dutch \u201Cgemeente\u201D,\\xa0 present your 30% ruling and your foreign driver\u2019s licence, and all will be arranged.\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"Limitation of liability. Oft overlooked, but working as a freelancer can in some cases lead to damages and liabilities. For example when you are doing consulting work and your advice was a bit off the mark. Any damages resulting from your work stop at the Dutch BV\u2019s doorstep, because it has limitation of liability. That means you can never be held liable in private, so you keep your personal assets safe. Below you will find all benefits of the BV+30% when compared to the ZZP/Eenmanszaak.\"})})]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"img\",{alt:\"\",className:\"framer-image\",height:\"215\",src:\"https://framerusercontent.com/images/xc3xqVyE1JgBFPdpc3zzTfjbMFI.jpg\",srcSet:\"https://framerusercontent.com/images/xc3xqVyE1JgBFPdpc3zzTfjbMFI.jpg?scale-down-to=512 512w,https://framerusercontent.com/images/xc3xqVyE1JgBFPdpc3zzTfjbMFI.jpg?scale-down-to=1024 1024w,https://framerusercontent.com/images/xc3xqVyE1JgBFPdpc3zzTfjbMFI.jpg 1398w\",style:{aspectRatio:\"1398 / 430\"},width:\"699\"}),/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"em\",{children:\"Figure 3: The pro's and cons of the ZZP/Eenmanszaak and the BV+30%.\"})}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:\"Disclaimer\"}),/*#__PURE__*/t(\"p\",{children:[\"The numbers in this article are illustrations in accordance with the tax rules and rates effective 2025 and should not be treated as tailored personal tax advice. They are indications as to what you can expect in terms of taxation in the Netherlands. Under no circumstance are you allowed to receive a salary with no labor performed in return, but as entrepreneurs you are free to distribute salary between directors as you please. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"The 30% ruling is subject to continuous changes. As per the current status quo (January 2025) \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/blog/30-ruling-new-rules-in-2025\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"the 30% ruling will be wound back to 27% as per January 2027\"})}),\". \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]})]});export const richText7=/*#__PURE__*/t(r.Fragment,{children:[/*#__PURE__*/e(\"p\",{children:\"The 30% ruling until last year was a fixed income tax break of 30% on an expat employee\u2019s salary above a certain threshold amount (\u20AC 46,107 in 2024). Although often considered a part of the salary, the 30% ruling is in fact a cost compensation scheme. The tax break is meant as compensation for expats\u2019 so-called \u201Cextraterritorial costs\u201D, a catch-all term for any cost associated with expats having to relocate to the Netherlands to pursue not only their careers but also their new livelihoods there.\"}),/*#__PURE__*/t(\"p\",{children:[\"The 30% ruling has always been under a lot of scrutiny, especially from domestic employees who receive the exact same salary but take home less because they pay full taxes on it. At the end of last year therefore an \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/blog/the-30-ruling-changes-in-2024\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"amendment to the 30% ruling was accepted effective 2024\"})}),\", that would lead to a 30-20-10% gradual scale back of the tax exemption over the course of three 20-month periods. The partial non-resident tax status for foreign Box 3 taxation was gradually to be abolished, effective 2027.\\xa0 \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"The new Dutch government, being in general pretty eager to put the blame on foreigners for any ailment, was widely expected to either uphold or further downscale the 30% rules in 2024. Meanwhile however, large Dutch companies such as ASML, who are dependent on expat workers, have urged Dutch politicians to reconsider this year\u2019s 30% ruling scalebacks. On June 14th, 2024 a research paper was submitted to the Dutch government. This paper discussed the merits of the original 30% ruling rules, the 2024 scalebacks and the partial non-resident status. The conclusion of the report was that the original (full 5 years) tax break was preferable over the 2024 scalebacks (30-20-10%), from an economical perspective. It signaled the expectation that many employees will switch to the actual territorial cost reimbursement possibility (for which the 30% tax exemption was a flat-rate measure), from the moment the 20% tax break drops to 10%. This would result in additional administrative burdens to employers at no benefit to the treasury. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"Meet the new rules\"}),/*#__PURE__*/e(\"br\",{}),\"On Princesday 2024, we are confronted with a new expat tax break. Meet the 27% ruling, formerly known as the 30% ruling. Instead of tiered scalebacks, we are now looking at one 5-year flat rate of 27% as an income tax break for incoming expat employees. The new rules will take effect for all employees effective January 1st, 2027. Before then, everybody will have the full 30% tax break, including those that previously fell under the 2024 tiered regime of 30/20/10 percent over 5 years. That is, until the government decides to change it again of course. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"Partial non resident tax status\"}),/*#__PURE__*/e(\"br\",{}),\"The partial non-resident tax status conferred by the original 30% ruling will remain scaled back. 30% ruling holders starting in 2024 will have their partial non-resident tax status revoked as of 2025 and further. A separate transitional arrangement applies here as well : 30% holders from before January 1st, 2024 will have their partial non-resident tax status revoked only as of 2027 and further. So 2026 is the last year of partial non-resident tax status for everybody.\"]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/t(\"strong\",{children:[\"New minimum threshold\",/*#__PURE__*/e(\"br\",{})]}),\"Each year the 30% ruling minimum threshold gets adjusted for inflation. In 2025 the minimum annual salary is expected to be \u20AC 46,660. It was \u20AC 46,107 in 2024. That means that in 2025 you will only be able to apply the 30% ruling to your salary above \u20AC 46,660. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/t(\"p\",{children:[\"For more information on the 30% ruling in the Netherlands, check \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/faqs-the-30-ruling-for-expats-in-the-netherlands\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"our FAQ page\"})})]})]});export const richText8=/*#__PURE__*/t(r.Fragment,{children:[/*#__PURE__*/e(\"p\",{children:\"Many Israelis are coming to the Netherlands to reside and work there. The business climate is friendly, internationally orientated and the capital of Amsterdam has a vibrant jewish culture. As an Israeli business owner or freelancer moving to the Netherlands, there are 2 main things to look at : the visa situation for yourself and your family, and the company type to set up in the Netherlands for your business. In this article we will zoom into both.\\xa0\"}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/t(\"strong\",{children:[\"Your visa\",/*#__PURE__*/e(\"br\",{})]}),\"Many Israelis are blessed with a secondary EU passport, inherited from their parents or grandparents. If this is the case, you can register in the Netherlands as a Citizen of the Union. If you come as a couple and only one of you has an EU passport, the partner or spouse doesn\u2019t have to stay out in the cold. In these cases, the partner can also register in the Netherlands as a partner of an EU citizen. This is called a \u201C\",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/blog/family-visa-netherlands-the-verification-against-eu-law-and-the-partner-visa-text\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"verification against EU law procedure\"})}),\"\u201D. You don\u2019t have to be married to make use of this possibility. If you are not married, you just need to prove you have lived together for 6 months prior to moving to the Netherlands, for example by showing a collective apartment lease contract. If you are married, you can just show your marriage certificate. If your partner or spouse has a Dutch passport, you can register in the Netherlands with a Netherlands partner visa. Israelis having a secondary US passport can make use of the \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/apply-for-daft-visa\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"Dutch-American Friendship Treaty (DAFT)\"})}),\" and obtain a residence and self employed work permit in the Netherlands like that. Lastly, there\u2019s the situation where the parent has an Israeli passport, and the children a Dutch passport. If that is the case, the parent can join the children to the Netherlands under the so-called Chavez-Vilchez procedure. All options for obtaining a self employed residence permit are laid out in the below flowchart.\"]}),/*#__PURE__*/e(\"img\",{alt:\"\",className:\"framer-image\",src:\"blob:https://framer.com/b777f790-eff4-429f-9d96-426bd1eb9f26\"}),/*#__PURE__*/e(\"img\",{alt:\"\",className:\"framer-image\",height:\"426\",src:\"https://framerusercontent.com/images/bmYOfj5FDPEKF6nhmnlnYt23s.jpg\",srcSet:\"https://framerusercontent.com/images/bmYOfj5FDPEKF6nhmnlnYt23s.jpg?scale-down-to=512 512w,https://framerusercontent.com/images/bmYOfj5FDPEKF6nhmnlnYt23s.jpg?scale-down-to=1024 1024w,https://framerusercontent.com/images/bmYOfj5FDPEKF6nhmnlnYt23s.jpg 1149w\",style:{aspectRatio:\"1149 / 853\"},width:\"574\"}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/t(\"strong\",{children:[/*#__PURE__*/e(\"br\",{}),\"Documents required for your visa\"]}),/*#__PURE__*/e(\"br\",{}),\"Every foreign person registering in the Netherlands needs to bring official documents. As an immigrant to the Netherlands you will be dealing with two governmental organizations: the Dutch immigration service (the \u201CIND\u201D) and the municipality where you are going to register yourself (the \u201CGemeente\u201D). The IND and gemeente all have basic document requirements.\"]}),/*#__PURE__*/t(\"p\",{children:[\"The IND requires the following documents basic documents in all cases:\",/*#__PURE__*/e(\"br\",{}),\"- For all family members: Passport copy for the initial application. Bring the original passport to the IND meeting.\",/*#__PURE__*/e(\"br\",{}),\"- From all family members of the main applicant: a \",/*#__PURE__*/e(\"strong\",{children:\"PDF\"}),\" \",/*#__PURE__*/e(\"strong\",{children:\"copy\"}),\" of their \",/*#__PURE__*/e(\"strong\",{children:\"apostilled\"}),\" original \",/*#__PURE__*/e(\"strong\",{children:\"birth certificate\"}),\". You can get this from the \",/*#__PURE__*/e(a,{href:\"https://www.gov.il/en/service/birth_certificate\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"Population and Immigration Authority\"})}),\" (\u05E8\u05E9\u05D5\u05EA \u05D4\u05D0\u05D5\u05DB\u05DC\u05D5\u05E1\u05D9\u05DF \u05D5\u05D4\u05D4\u05D2\u05D9\u05E8\u05D4). \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"NB: \"}),\"The IND does not require this for the main applicant. Please keep the original for the Gemeente (see below). You don\u2019t need it at the IND.\",/*#__PURE__*/e(\"br\",{}),\"- If you bring a spouse: a \",/*#__PURE__*/e(\"strong\",{children:\"PDF copy\"}),\" of the \",/*#__PURE__*/e(\"strong\",{children:\"apostilled\"}),\" original \",/*#__PURE__*/e(\"strong\",{children:\"marriage certificate\"}),\".  You need to get this at the \",/*#__PURE__*/e(a,{href:\"https://www.gov.il/en/service/locate_marriage_certificate\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"Ministry of Religious Services\"})}),\" (\u05DE\u05E9\u05E8\u05D3 \u05E9\u05D9\u05E8\u05D5\u05EA\u05D9 \u05D4\u05D3\u05EA).\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"NB:\"}),\" Please keep the original for the Gemeente (see below). You don\u2019t need it at the IND.\",/*#__PURE__*/e(\"br\",{}),\"- If you bring an unmarried partner: a \",/*#__PURE__*/e(\"strong\",{children:\"PDF\"}),\" \",/*#__PURE__*/e(\"strong\",{children:\"copy\"}),\" of the \",/*#__PURE__*/e(\"strong\",{children:\"apostilled\"}),\" original \",/*#__PURE__*/e(\"strong\",{children:\"declaration of single/unmarried status\"}),\" from the \",/*#__PURE__*/e(a,{href:\"https://www.gov.il/he/service/summaryinfofromthepopulationregistrylisting\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"Ministry of the Interior\"})}),\" (\u05DE\u05B4\u05E9\u05C2\u05E8\u05B7\u05D3 \u05D4\u05B7\u05E4\u05BC\u05B0\u05E0\u05B4\u05D9\u05DD).\"]}),/*#__PURE__*/t(\"p\",{children:[\"The IND has additional document requests depending on the visa you are applying for. For example the Netherlands partner visa requires you to provide proof of income. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"The Gemeente requires the following documents:\",/*#__PURE__*/e(\"br\",{}),\"- For all family members: an \",/*#__PURE__*/e(\"strong\",{children:\"original copy of their\"}),\" apostilled birth certificate. \",/*#__PURE__*/e(\"br\",{}),\"- If you bring a spouse: an \",/*#__PURE__*/e(\"strong\",{children:\"original copy\"}),\" of the \",/*#__PURE__*/e(\"strong\",{children:\"apostilled\"}),\" \",/*#__PURE__*/e(\"strong\",{children:\"marriage certificate\"}),\".\",/*#__PURE__*/e(\"br\",{}),\"- If you bring an unmarried partner: an \",/*#__PURE__*/e(\"strong\",{children:\"original\"}),\" \",/*#__PURE__*/e(\"strong\",{children:\"copy\"}),\" of the \",/*#__PURE__*/e(\"strong\",{children:\"apostilled\"}),\" \",/*#__PURE__*/e(\"strong\",{children:\"declaration of single/unmarried status\"}),\".\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"NB:\"}),\" Make sure that apostilles on married/unmarried certificates are at most 6 months old at the moment you register in the Netherlands. Apostilles on birth certificates are valid indefinitely.\\xa0\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"NB2:\"}),\" Please make sure all documents provided are translated into Dutch, English, French or German. The translation must be apostilled too.\"]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/t(\"strong\",{children:[\"Choosing a company form: BV+30% vs. ZZP\",/*#__PURE__*/e(\"br\",{})]}),\"Setting up as a business owner in the Netherlands, you basically have a choice between two company forms: the ZZP and the BV.\\xa0The company form ZZP/eenmanszaak has certain requirements in order to obtain the tax breaks. You will want these tax breaks, otherwise the ZZP/eenmanszaak is as tax efficient as a regular BV.\\xa0\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"These are the ZZP requirements in short:\",/*#__PURE__*/e(\"br\",{}),\"- spend at least 1224 hours per year in your EZ\",/*#__PURE__*/e(\"br\",{}),\"- have 3 or more clients\",/*#__PURE__*/e(\"br\",{}),\"- don\u2019t have more than 70% revenues from one single client\",/*#__PURE__*/e(\"br\",{}),\"- promote your business, for example using a website\",/*#__PURE__*/e(\"br\",{}),\"- If you work intensively for one client, use correct freelance agreements\",/*#__PURE__*/e(\"br\",{}),\"- Make sure your work does not resemble the work of regular employees in your client\u2019s company\"]}),/*#__PURE__*/t(\"p\",{children:[\"The BV allows for the attractive tax break called the 30% ruling.\\xa0 If you expect to make at least \u20AC 66,000 per year or more, you should go for the 30% ruling. It has an enormous amount of benefits. Another article explains the difference between the \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/blog/freelance-company-formation-netherlands-bv-30-ruling-or-zzp-eenmanszaak\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"ZZP/eenmanszaak income in comparison to the BV+30%\"})}),\" in more detail. If you are moving as a couple and you are both freelancing, it is worth checking out \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/blog/freelancing-as-a-couple-in-the-netherlands-maximizing-the-effectivity-of-your-30-ruling\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"the option of working from a Dutch BV company together, and applying a 30% ruling there\"})}),\".\\xa0\\xa0\"]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/t(\"strong\",{children:[\"Income from your ZZP/eenmanszaak\",/*#__PURE__*/e(\"br\",{})]}),\"The ZZP/eenmanszaak is a see-through entity. This means it does not have a capital separate from the owner, so all profits are immediately subjected to income tax. Here the aforementioned income tax breaks apply, which can make for an attractive option if you earn under \u20AC 60,000 per year. In another article we explain more about the \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/blog/freelance-company-formation-netherlands-bv-30-ruling-or-zzp-eenmanszaak\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"difference between the ZZP and the BV+30%\"})}),\" company form, along with some calculations.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"The BV + 30% ruling\"}),/*#__PURE__*/e(\"br\",{}),\"If you manage to secure earnings per year in excess of \u20AC 67,000 the 30% ruling becomes an attractive option. The 30% ruling allows you to pay yourself 30% of your salary as tax free expat reimbursement, and only pay taxes over the remaining 70%. This is a very good deal, as long as your income exceeds the threshold amount. If you drop below \u20AC66,000 the 30% ruling becomes less effective. If you drop below \u20AC 46,107 per year (2024) the 30% ruling will be rescinded. While the 30% ruling is very attractive, it has more upfront setup costs. This is because you need to setup a Dutch limited company (BV) for this first. Then you enter into a director\u2019s labor contract with it while you are still abroad, and then you can apply for the 30% ruling. It is highly recommended to hire counsel for this process.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/t(\"strong\",{children:[\"BV setup\",/*#__PURE__*/e(\"br\",{})]}),\"The setup of a Dutch BV requires a Dutch notary. The notary identifies the founder(s) of the BV, executes the deed of incorporation and registers the BV at the Chamber of Commerce (KVK). If you are incorporating a BV as a foreigner, there are additional KYC requirements to be met. You must provide a copy of your Israeli ID Card showing your ID Card number. Additionally, you must provide a utility bill not older than 1 month of yourself. This utility bill should confirm your current living address (presumably in Israel). A lot of things can be used here: phone, electricity, bank, credit card, water, or any other recurring bill that states the name, address and a date not older than one month at the moment of setup (so preferably very recent). If your bill is in Hebrew, please add a regular translation of the bill (not official or notarized). Also bear in mind that your BV company needs to be registered at an address. You can use a home address for this, or alternatively a co-working or office space provider. \"]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"strong\",{children:\"Profit taxes and dividends for Dutch BVs\"}),/*#__PURE__*/e(\"br\",{}),\"Profit taxes only apply if you have profits. If you pay out everything as salary (as is normal if you have a 30% ruling) there are no profits to be taxed. If you don\u2019t have a 30% ruling (or it has expired) you start paying profit taxes once the company has profits left after you\u2019ve paid out salary. The rates for profit taxes are as follows: 19% over profits up to \u20AC 200,000 and 25,8 % over all profits above that (2025). This means that profit taxes apply before dividends and dividend taxes. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"Dividends are not recommended as long as you have a 30% ruling. Dividends are taxed more heavily than salary under 30% ruling. You will therefore not use dividends unless your 30% ruling expires, or you didn\u2019t have one to begin with. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"Holding Company structure for Dutch BVs\"}),/*#__PURE__*/e(\"br\",{}),\"The \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/blog/the-holding-bv-in-the-netherlands-a-short-guide\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"holding company\"})}),\" has a number of benefits. The main benefits from a tax perspective are: the ability to receive dividends and the sale price on shares tax free in your holding company, on account of the participation exemption. And if you have post salary profits exceeding \u20AC 250,000 per year, you can use the additional holding company for an additional \u20AC 250,000 of lower bracket corporate income tax rate.\\xa0\"]}),/*#__PURE__*/t(\"p\",{children:[\"We hope this helps you on your way!\",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/faqs-the-30-ruling-for-expats-in-the-netherlands\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:/*#__PURE__*/e(\"br\",{})})})]})]});export const richText9=/*#__PURE__*/t(r.Fragment,{children:[/*#__PURE__*/t(\"p\",{children:[\"There are only two certainties in the life of an American entrepreneur moving to the Netherlands: DAFT and taxes. Elsewhere we offer \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/blog/the-dutch-daft-visa-for-american-immigrants-in-5-steps\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"in depth guidance on how to obtain the DAFT visa\"})}),\". In yet another article we explain the \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/blog/dutch-american-friendship-treaty-(daft)-tax-guide\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"international tax situation between the Netherlands and the United States\"})}),\". In this particular instance we will dive deeper into the domestic Dutch tax and accounting situation after setting up your new Dutch business. We will touch on every single tax aspect in broad strokes, and refer to other deep diving articles if you would like to know more about a particular subject.\",/*#__PURE__*/e(\"em\",{children:\"\\xa0\"}),\"DAFT requires you to set up a business in the Netherlands. There are 2 basic business types from which to choose : \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/blog/freelance-company-formation-netherlands-bv-30-ruling-or-zzp-eenmanszaak\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"the BV (which allows for a 30% ruling) and the ZZP/eenmanszaak\"})}),\". Each business type has its own tax particularities. We will start with an explanation of VAT and invoicing requirements, which apply to all Dutch company forms. Then we will create a subdivision between the two company types and address the specific topics there.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"NB:\"}),\" Since 2024, the Dutch immigration authorities (IND) have adopted a process of expedited DAFT applications. This means the DAFT final decision is issued about 4-6 weeks after its initial submission! \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/t(\"strong\",{children:[\"VAT\",/*#__PURE__*/e(\"br\",{})]}),\"Value Added Tax, or VAT, applies to all business types in the Netherlands, unless you are able to obtain a small entrepreneurs exemption (\u201CKOR\u201D). The KOR only applies only if you have \u20AC 20,000 or less in revenue per year, so it\u2019s only for the very small companies. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"VAT is a consumer tax which is levied at the receiving party in all transactions, both in B2B and in B2C relationships. But VAT should only be paid by \",/*#__PURE__*/e(\"strong\",{children:\"end consumers\"}),\", not by business owners. This means that in any B2B relationship, VAT paid can be reclaimed from the Tax Authorities and VAT received must be repaid to the Tax Authorities. The only ones that cannot reclaim VAT are end consumers, so they end up being the net payer in the system. \",/*#__PURE__*/e(\"strong\",{children:\"VAT is therefore not a business cost\"}),\", but more of an administrative requirement for you as a business owner. You have to obtain a VAT number from the Tax Authorities and put it on your invoices. You need to stick to the VAT return filing periods. VAT returns are filed quarterly, and must be completed within one month after each quarter.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"So when are you supposed to charge VAT to your clients, and how much VAT applies?\"]}),/*#__PURE__*/t(\"ul\",{children:[/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/t(\"p\",{children:[\"Within the Netherlands: always 21%, both in B2B or in B2C relationships. Under exceptional circumstances you may be looking at a rate of 9% or 0% (protected consumer services such as healthcare). This almost never applies. For a full list see\",/*#__PURE__*/e(a,{href:\"https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/tarieven_en_vrijstellingen/goederen_9_btw/\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\" here\"})}),\" (in Dutch).\"]})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/t(\"p\",{children:[\"Outside the Netherlands, but within the EU: you charge 0% VAT in B2B relationships. Here you must make sure you check your EU B2B client\u2019s VAT Identification number at \",/*#__PURE__*/e(a,{href:\"https://ec.europa.eu/taxation_customs/vies/#/vat-validation\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"the VIES\"})}),\". Your invoice to the EU B2B client should contain both your and your client\u2019s VAT ID, and the mention that the VAT is \u201Creverse charged\u201D. Services and goods provided to natural persons in another EU country are subject to 21% VAT, to be repaid during your quarterly VAT returns. No further invoice requirements apply.\"]})}),/*#__PURE__*/t(\"li\",{\"data-preset-tag\":\"p\",children:[/*#__PURE__*/e(\"p\",{children:\"Outside the EU: always 0%, regardless whether it is B2B or B2C. You don\u2019t have to check VAT numbers. No further invoice requirements apply.\"}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]})]})]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/t(\"strong\",{children:[\"Invoicing and paychecks\",/*#__PURE__*/e(\"br\",{})]}),\"Your new Dutch business can keep on servicing your American clients. You will just be invoicing them from a new company, and receiving payment for it on your new company\u2019s bank account. Dutch invoicing has some basic requirements, most notably the requirement of having to feature a Dutch VAT number (see above). You don't have to worry about the exact requirements, as \",/*#__PURE__*/e(a,{href:\"https://www.moneybird.nl/?referrer=f6cc58353b\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"quality invoicing software exists \"})}),\"that covers these requirements. Bear in mind that Dutch accounting does not recognize paychecks. If you are used to receiving paychecks for your work or your clients insist on it, you need to find a work around for this. Google for \u201Clockbox services\u201D and you may find a solution.\"]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/t(\"h4\",{children:[\"Specific to the ZZP/eenmanszaak company form\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"strong\",{children:\"Tax requirements\"}),/*#__PURE__*/e(\"br\",{}),\"The company form ZZP/eenmanszaak has certain requirements in order to obtain the tax breaks. You will want these tax breaks, otherwise the ZZP/eenmanszaak is as tax efficient as a regular BV.\\xa0In short:\",/*#__PURE__*/e(\"br\",{}),\"- spend at least 1224 hours per year in your EZ\",/*#__PURE__*/e(\"br\",{}),\"- have 3 or more clients\",/*#__PURE__*/e(\"br\",{}),\"- don\u2019t have more than 70% revenues from one single client\",/*#__PURE__*/e(\"br\",{}),\"- promote your business, for example using a website\",/*#__PURE__*/e(\"br\",{}),\"- If you work intensively for one client, use correct freelance agreements.\\xa0\",/*#__PURE__*/e(\"br\",{}),\"- Make sure your work does not resemble the work of regular employees in your client\u2019s company\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"These rules are commonly misattributed to the DAFT visa. These rules are \",/*#__PURE__*/e(\"strong\",{children:\"not DAFT requirements, but ZZP/eenmanszaak requirements\"}),\". They usually apply because many DAFT visa applicants choose the ZZP company form. But if you choose a BV+30% ruling, these rules don\u2019t apply.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/t(\"strong\",{children:[\"Income from your ZZP/eenmanszaak\",/*#__PURE__*/e(\"br\",{})]}),\"The ZZP/eenmanszaak is a see-through entity. This means it does not have a capital separate from the owner, so all profits are immediately subjected to income tax. Here the aforementioned income tax breaks apply, which can make for an attractive option if you earn under \u20AC 67,000 per year. In another article we explain more about the calculation of the \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/blog/freelance-company-formation-netherlands-bv-30-ruling-or-zzp-eenmanszaak\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"ZZP/eenmanszaak income in comparison to the BV+30%\"})}),\".\"]}),/*#__PURE__*/t(\"h4\",{children:[/*#__PURE__*/e(\"br\",{}),\"Specific to the BV company form\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"strong\",{children:\"30% ruling\"}),/*#__PURE__*/e(\"br\",{}),\"If you expect to make at least \u20AC 67,000 per year or more, you should go for the 30% ruling. It has an enormous amount of benefits. The 30% ruling requires you to setup a BV, as it does not work with a ZZP/Eenmanszaak company form. Another article explains the entire process of \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/how-to-get-a-daft-visa-and-a-30-ruling-in-the-netherlands-a-guide-in-5-steps\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"DAFT, BV and 30% ruling\"})}),\" for you.\"]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"strong\",{children:\"Corporate Income Taxes\"}),/*#__PURE__*/e(\"br\",{}),'Corporate Income Taxes (or Profit taxes or \"VPB\" in Dutch) only apply if you have profits. If you pay out everything as salary (as is normal if you have a 30% ruling) there are ',/*#__PURE__*/e(\"strong\",{children:\"no profits to be taxed\"}),\". If you don\u2019t have a 30% ruling (or it has expired) you start paying profit taxes once the company has profits left after you\u2019ve paid out salary. The rates for profit taxes are as follows: 19% over profits up to \u20AC 200,000 and 25,8 % over all profits above that (2025). This means that profit taxes apply before dividends and dividend taxes. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"Dividends\"}),/*#__PURE__*/e(\"br\",{}),\"Dividends are less tax efficient than salary if you have a 30% ruling. You will therefore \",/*#__PURE__*/e(\"strong\",{children:\"not use dividends\"}),\" unless your 30% ruling expires, or you didn\u2019t have one to begin with. In the future, once the 30% ruling drops to 20% and 10% (if this happens), you should make a calculation of which of the two is most efficient. The dividend tax rate stands at 26,9% in 2024. But this applies after profit taxes (see above). For profits up to \u20AC 200,000, this means a net taxation of 45,9% on the profits, before they end up in your private purse.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"DGA salary rules\"}),/*#__PURE__*/e(\"br\",{}),\"If you consider paying out dividends, you must first consider the DGA salary rules. As a director in your own company, you are required to pay yourself a minimum salary. In 2025 this figure stands at \u20AC 56,000 This is called the \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/faqs-the-minimum-directors-salary\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"DGA salary\"})}),\". But this is \",/*#__PURE__*/e(\"strong\",{children:\"not a hard minimum\"}),\". The main concern of the Tax Authorities is to prevent business owners from paying out dividends (which are taxed lower) instead of paying out salary (which is taxed higher). If this scenario doesn't apply, you have nothing to worry here. If you meet the 30% ruling requirements, you don\u2019t have to worry about this one as the bar for the 30% ruling is set higher than for the DGA salary. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"strong\",{children:\"Holding Company structure\"}),\". \",/*#__PURE__*/e(\"br\",{}),\"The \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/blog/the-holding-bv-in-the-netherlands-a-short-guide\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"holding company\"})}),\" has a number of benefits. The main benefits from a tax perspective:\"]}),/*#__PURE__*/t(\"ul\",{children:[/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"The ability to receive dividends and the sale price on shares tax free in your holding company, on account of the participation exemption. \"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/t(\"p\",{children:['If you have post-salary profits exceeding \u20AC 200,000 per year, you can use the additional holding company for an additional \u20AC 200,000 of lower bracket corporate income tax rate.\\xa0The holding company is therefore more suited to \"advanced entrepreneurs\". Switching from a normal BV to a BV+holding structure later is possible, but requires approval from the Tax Authorities. This is because the shares need to be transferred from yourself to the new holding company, which is normally a taxable transaction.',/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]})})]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"strong\",{children:\"Payroll taxes\"}),/*#__PURE__*/e(\"br\",{}),\"If you setup a BV and become its director, you will usually become its DGA. DGA means you are a director holding at least 5% or more of the shares in the company. This means you will be undergo a more lenient tax treatment than regular employees. If you calculate your salary as a director (through one of the DGA salary calculators that abound online) all taxes are included in that calculation. This includes income taxes and social premiums. This stands in contrast to the salary of a regular employee, which is subject to additional payroll taxes of 20-30%. These are normally paid by the employer on top of the salary. In the case of a shareholding director in their own BV, these \",/*#__PURE__*/e(\"strong\",{children:\"payroll taxes\"}),\" do \",/*#__PURE__*/e(\"strong\",{children:\"not apply\"}),\". \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/t(\"strong\",{children:[\"Foreign work days tax exemption\",/*#__PURE__*/e(\"br\",{})]}),\"If you have a 30% ruling, you can opt in for \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/blog/dutch-american-friendship-treaty-(daft)-tax-guide\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"partial non-resident tax status\"})}),\". If you also have a US income tax filing obligation, this means that any days spent working outside Holland (for example business trips or workations) can be exempted from Dutch (box 1) income tax.\\xa0\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/t(\"strong\",{children:[\"Cost expensing\",/*#__PURE__*/e(\"br\",{})]}),\"In the BV you are able to \",/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/blog/tax-breaks-and-benefits-of-daft-visa\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:\"expense certain costs as business expenses\"})}),\" (as opposed to having to pay them out of your private purse). This includes your relocation costs to the Netherlands and your children\u2019s expat schooling costs. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"Tax overview in a BV+30% setup\"}),/*#__PURE__*/e(\"br\",{}),\"Corporate income taxes: not applicable\",/*#__PURE__*/e(\"br\",{}),\"Dividend taxes: not applicable\",/*#__PURE__*/e(\"br\",{}),\"VAT: neutral (paid = reclaimed, received = repaid)\",/*#__PURE__*/e(\"br\",{}),\"Payroll taxes: included in gross salary, nothing on top\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"We hope this helps you on your way!\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(a,{href:\"https://www.cardon.nl/faqs-the-30-ruling-for-expats-in-the-netherlands\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(n.a,{children:/*#__PURE__*/e(\"br\",{})})})]})]});\nexport const __FramerMetadata__ = {\"exports\":{\"richText\":{\"type\":\"variable\",\"annotations\":{\"framerContractVersion\":\"1\"}},\"richText7\":{\"type\":\"variable\",\"annotations\":{\"framerContractVersion\":\"1\"}},\"richText6\":{\"type\":\"variable\",\"annotations\":{\"framerContractVersion\":\"1\"}},\"richText9\":{\"type\":\"variable\",\"annotations\":{\"framerContractVersion\":\"1\"}},\"richText1\":{\"type\":\"variable\",\"annotations\":{\"framerContractVersion\":\"1\"}},\"richText5\":{\"type\":\"variable\",\"annotations\":{\"framerContractVersion\":\"1\"}},\"richText3\":{\"type\":\"variable\",\"annotations\":{\"framerContractVersion\":\"1\"}},\"richText8\":{\"type\":\"variable\",\"annotations\":{\"framerContractVersion\":\"1\"}},\"richText2\":{\"type\":\"variable\",\"annotations\":{\"framerContractVersion\":\"1\"}},\"richText4\":{\"type\":\"variable\",\"annotations\":{\"framerContractVersion\":\"1\"}},\"__FramerMetadata__\":{\"type\":\"variable\"}}}"],
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