{
  "version": 3,
  "sources": ["ssg:https://framerusercontent.com/modules/6mtY66GSkwduDESoFTht/TUGgB5kfPZg7XcpFpUh4/nWZy3UnCE-3.js"],
  "sourcesContent": ["import{jsx as e,jsxs as t}from\"react/jsx-runtime\";import{Link as n}from\"framer\";import{motion as a}from\"framer-motion\";import*as o from\"react\";export const richText=/*#__PURE__*/t(o.Fragment,{children:[/*#__PURE__*/t(\"p\",{children:[\"If you want to freelance in the Netherlands, you need to choose what structure you want to use for that. The Netherlands has one or two basic company forms to choose and work from: the \",/*#__PURE__*/e(n,{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(a.a,{children:\"ZZP and the BV (which allows for the 30% ruling)\"})}),\". In addition to this, there is also the option of \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/blog/working-in-the-netherlands-through-an-hsm-payroll-company\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"using an umbrella company\"})}),\" (or \u201CEmployer of Record\u201D or Payroll Company). In this article we will explain the basic differences between the three approaches.\\xa0\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h4\",{children:\"The EOR\"}),/*#__PURE__*/t(\"p\",{children:[\"The EOR (or Employer of Record, or Umbrella Company, or Payroll Company) is basically a three-party construction. You hire the EOR. You enter the payroll at the EOR. The EOR then contracts with your clients and invoices them. Out of the revenues thus generated, you are being payrolled by the EOR as its employee. In an EOR setup you will become a regular employee. The tax rate on a regular employee is much higher than on entrepreneurs. This is mainly because of the employer\u2019s taxes that are levied on top of your salary as an employee. In a normal employment situation, these costs are carried by your employer. In an EOR situation, these costs come straight out of your own freelancing revenues. So when you are comparing the costs between the two solutions, bear in mind that the pre-and post salary calculation methods offered by EOR providers do not take into account the employer\u2019s taxes levied on top.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"strong\",{children:\"Advantages of using an EOR\"}),/*#__PURE__*/e(\"br\",{}),\"- If you are a non-EU passport holder, the EOR will be able to provide you and your family with a Highly Skilled Migrant visa. This is very convenient. Setting up your own freelancing entity as a non-EU passport holder can be very problematic, because \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/blog/7-visa-options-for-non-eu-business-owners-in-the-netherlands\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"the visa options in such cases are limited\"})}),\". \",/*#__PURE__*/e(\"br\",{}),\"- The EOR does not require you to maintain accounting and payrolling of your own. This is all taken care of by the EOR. You will just receive a monthly payment and payslip, so you can focus on your work. \",/*#__PURE__*/e(\"br\",{}),\"- As a regular employee, you will also receive more benefits in the case of disability and subsequent unemployment benefits if your EOR work ends with a spell of unemployment.\"]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"strong\",{children:\"Disadvantages of using an EOR\"}),/*#__PURE__*/e(\"br\",{}),\"- Is not worthwhile if you earn under \u20AC 100,000 per year.\",/*#__PURE__*/e(\"br\",{}),\"- It is expensive, and continuously so. You will be paying the EOR payroll provider a monthly fee. But on top of that you will also pay a higher taxation. This is because you are a regular employee, as opposed to an entrepreneur or DGA. These taxes are all paid straight out of your freelance revenues. This makes for about 50% of your monthly salary, each month. \",/*#__PURE__*/e(\"br\",{}),\"- If you are working for 1 or 2 clients, you can let the EOR invoice those clients for you and use those revenues to pay your salary. If you escalate your business to multiple clients, or you wish to make reinvestments, the EOR construction quickly becomes a constrainment. \",/*#__PURE__*/e(\"br\",{}),\"- If you are freelancing, you of course have business costs you can expense by paying them out of your revenues. In an EOR, you don\u2019t have a business to expense these costs in. There are ways in which you can let the EOR handle these expenses, but the costs for this stack up quickly. \",/*#__PURE__*/e(\"br\",{}),\"- The EOR will not work with just any client, because they also take upon them a risk (of your good work and the client\u2019s good payment). They may refuse a client or put forth additional financial conditions on a case by case basis. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/t(\"h4\",{children:[/*#__PURE__*/e(\"br\",{}),\"The BV+30% ruling\"]}),/*#__PURE__*/t(\"p\",{children:[\"There are two main setups if you want to work from your own company in the Netherlands : \",/*#__PURE__*/e(n,{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(a.a,{children:\"the ZZP and the BV+30%\"})}),\". Broadly speaking, if you earn more than \u20AC 67,000 per year, you should go for the BV+30% setup. In the BV+30% setup, you setup a Dutch BV company and you enter its employment as a director. The BV then contracts with your clients and invoices them for your services rendered. The revenues thus received are then used to pay your salary as director. In this employment relationship, you may choose to apply the 30% ruling. If you want to go for this option, \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/blog/freelancing-in-the-netherlands-with-a-30-ruling-in-8-steps\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"be sure you play your cards right\"})}),\". Sequence is important here.\\xa0\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"strong\",{children:\"Advantages of the BV+30%\"}),/*#__PURE__*/e(\"br\",{}),\"- This setup is the single most effective way of earning a salary in the Netherlands. Expect to pay about 28% tax over a \u20AC 100,000 annual salary. No taxes are levied on top of this.\",/*#__PURE__*/e(\"br\",{}),\"- You have the possibility to expand your work. You can escalate to an unlimited number of clients. You can stick to freelancing, but also choose to invest or anything your entrepreneurial spirit takes you towards. \",/*#__PURE__*/e(\"br\",{}),\"- You can easily expense all your business expenses, such as travelling expenses, laptops, business dinners, relocation costs.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"Disadvantages of the BV+30%\"}),/*#__PURE__*/e(\"br\",{}),\"- Slight initial setup cost.\",/*#__PURE__*/e(\"br\",{}),\"- Slight continuous accounting cost.\",/*#__PURE__*/e(\"br\",{}),\"- Visa is not included. You need to have either an EU passport or a valid visa lined up to work self employed. The BV itself does not give you this automatically. \",/*#__PURE__*/e(\"br\",{}),\"- Is not worthwhile if you earn under \u20AC 67,000 per year.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h4\",{children:\"The ZZP\"}),/*#__PURE__*/t(\"p\",{children:[\"The sole proprietorship (or \u201CZZP\u201D or \u201CEenmanszaak\u201D) is the most basic company form available in the Dutch legal system. It is a see-through entity, which means it has no separate legal personality, no limitation of liability, no division of shares and no separate capital from you, its founder. It is ideal for small time starters as self employed or freelancers. The initial setup costs are low and the rules are fairly straightforward.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"Advantages of the ZZP\"}),/*#__PURE__*/e(\"br\",{}),\"- Almost zero initial setup costs.\",/*#__PURE__*/e(\"br\",{}),\"- Most effective up to \u20AC 67,000 per year.\",/*#__PURE__*/e(\"br\",{}),\"- Low monthly costs.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"Disadvantages of the ZZP\"}),/*#__PURE__*/e(\"br\",{}),\"- Visa is not included. You need to have either an EU passport or a valid visa lined up to work self employed. The BV itself does not give you this automatically. \",/*#__PURE__*/e(\"br\",{}),\"- Must meet \",/*#__PURE__*/e(n,{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(a.a,{children:\"ZZP fiscal criteria\"})}),\": more than 3 clients, 1224 hours per year, etc.\",/*#__PURE__*/e(\"br\",{}),\"- Is not worthwhile if you earn over \u20AC 67,000 per year (as compared to BV+30%)\",/*#__PURE__*/e(\"br\",{}),\"- No driver\u2019s licence swap. No relocation cost expensing.\\xa0\"]}),/*#__PURE__*/t(\"h4\",{children:[/*#__PURE__*/e(\"br\",{}),\"An example case\"]}),/*#__PURE__*/t(\"p\",{children:[\"Let\u2019s get down to business with an example. Johnny comes to Amsterdam with two \u20AC 50,000 freelance gigs in his pocket. That\u2019s \u20AC 100,000 in annual revenues. He has a European passport so he doesn\u2019t need the HSM visa. But he wants to know what he can expect in the EOR scenario, the BV+30% scenario and the ZZP scenario. When comparing the company forms, he first needs to take into account the one off costs and continuous costs. Then he needs to consider the different tax treatments in each situation. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"Finally, he must make sure he is comparing apples with apples:\",/*#__PURE__*/e(\"br\",{}),\"1. The ZZP calculation assumes you meet the \",/*#__PURE__*/e(n,{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(a.a,{children:\"ZZP fiscal criteria\"})}),\". If you don\u2019t meet these criteria, the tax rate is significantly higher.\",/*#__PURE__*/e(\"br\",{}),\"2. Even if you meet the ZZP fiscal criteria, the tax benefits diminish over time. This is because the \u201Cstartersaftrek\u201D only applies in the first 3 years and the \u201CMKB winstvrijstelling\u201D drops each year as well.\",/*#__PURE__*/e(\"br\",{}),\"3. Under the current rules, the 30% ruling drops each year as well. After 20 months to 20% and after another 20 months to 10%. This applies exactly the same for the EOR as for the BV+30% case. There is a slight chance these changes will be reversed in 2025, but we cannot know for now. \",/*#__PURE__*/e(\"br\",{}),\"4. If you are moving to the Netherlands, you are going to have relocation costs. If you are bringing kids, you can put them in a Dutch expat school. These are two costs that can be expensed as business costs in the case of the EOR and BV+30% setup, but not in the ZZP case. This can easily amount to 15,000 in tax free compensation, which you would have otherwise had to pay out of your private purse.\",/*#__PURE__*/e(\"br\",{}),\"5. The 30% ruling offers a free driver\u2019s license swap. You need a Dutch driver\u2019s licence after 6 months in country if you have a non-EU one. So if you don\u2019t have a 30% ruling, that means taking a Dutch driver\u2019s test somewhere down the road.\",/*#__PURE__*/e(\"br\",{}),\"6. The ZZP and BV+30% have monthly accounting costs, but these usually also include the personal income taxes as well. These are not included in the EOR scenario.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"img\",{alt:\"\",className:\"framer-image\",height:\"1467\",src:\"https://framerusercontent.com/images/2ayb2MVemsTeWp0BwR5FzYlorfE.png\",srcSet:\"https://framerusercontent.com/images/2ayb2MVemsTeWp0BwR5FzYlorfE.png?scale-down-to=512 512w,https://framerusercontent.com/images/2ayb2MVemsTeWp0BwR5FzYlorfE.png?scale-down-to=1024 1024w,https://framerusercontent.com/images/2ayb2MVemsTeWp0BwR5FzYlorfE.png?scale-down-to=2048 2048w,https://framerusercontent.com/images/2ayb2MVemsTeWp0BwR5FzYlorfE.png 4000w\",style:{aspectRatio:\"4000 / 2934\"},width:\"2000\"}),/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"em\",{children:\"Figure 1: comparison between EOR, ZZP and BV+30% on a \u20AC 100,000 per year salary\"})}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"br\",{}),\"Johnny comes up with the above comparison. In the case of the EOR, the costs and extra taxes amount to about 50% of the salary. This means that \u20AC 98,000 yields \u20AC 65,333 in actual annual salary. That is 98,000 divided by 1.5. He therefore notices a tremendous difference in taxation between the EOR and the two company forms. He is aware that there are certain benefits to be had with the EOR but they just don't weigh up against the costs involved. The choice therefore boils down to the comparison between the two company forms. The financial picture is slightly in favour of the BV+30%. He also recognizes he only has 2 clients, so doesn't meet the fiscal requirements of the ZZP anyway. He's also looking forward to be able to expense his relocation and house searching costs as business expenses in his company his well. The BV+30% therefore seems the most logical choice for him.\"]}),/*#__PURE__*/t(\"h4\",{children:[/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"Conclusion\"]}),/*#__PURE__*/t(\"p\",{children:[\"Start with your visa situation. If you don\u2019t need a visa (because you already have an EU passport, or other visa solution), the EOR is a bit of a waste of money. You are paying for things you don\u2019t need. If you do need a visa, the EOR is your first choice. The choice between ZZP and BV+30% is mainly financially driven, with a cut off for \u20AC 67,000 per year in favour of the BV+30% and vice versa. Do take into account the extra perks that cannot really be quantified. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h4\",{children:\"Disclaimer\"}),/*#__PURE__*/t(\"p\",{children:[\"We do not purport to be tax advisors, especially not your personal tax advisor. This article and the numbers mentioned herein are for reference only and, if anything, only intended to incite your desire to collect your correct numbers correct to your specific situation, and ask the correct questions in the process.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]})]});export const richText1=/*#__PURE__*/t(o.Fragment,{children:[/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/t(\"strong\",{children:[\"1. Look at your visa situation\",/*#__PURE__*/e(\"br\",{})]}),\"In order to setup a company in the Netherlands, it is not necessary to have a Dutch (or EU) nationality. But your new company is going to need a director, to be registered at the company registry (KVK). This director will need to be pay rolled in the Netherlands, and for that you need to have a work permit. Work permits are automatically granted to EU citizens moving to the Netherlands. For non-EU citizens, it is necessary to explore visa options such as the \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/apply-for-daft-visa\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"DAFT visa\"})}),\", the \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/apply-for-eu-blue-card-netherlands\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"EU Blue Card \"})}),\"or the \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/highly-skilled-migrant-hsm-visa\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"HSM visa\"})}),\". If you want to register your Dutch company with a foreign legal entity as director, that\u2019s also possible. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/t(\"strong\",{children:[/*#__PURE__*/e(\"br\",{}),\"2. Choose a company form\",/*#__PURE__*/e(\"br\",{})]}),\"The Netherlands offers a variety of \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/blog/company-formation-netherlands\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"options for company registration\"})}),\". 90% of all incorporations come down to one type: the Dutch Limited Liability Company or \u201CB.V.\u201D in short. In this article we will assume you will choose this company form. This is also the moment where you should \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/blog/the-holding-bv-in-the-netherlands-a-short-guide\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"decide about a holding structure\"})}),\". A holding structure is basically 2 BVs, where one is your personal holding, and the other is the operating company actually running the business. The added personal holding offers significant legal, tax and personal wealth benefits for the founder. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"strong\",{children:\"3. Find a business address\"})}),/*#__PURE__*/t(\"p\",{children:[\"The company must be registered at an address in the Netherlands. An office address for your company must be an \",/*#__PURE__*/e(\"em\",{children:\"actual \"}),\"office address, not a virtual address. Virtual address contracts may state that your company can be registered there, but that doesn\u2019t mean it can be \",/*#__PURE__*/e(\"em\",{children:\"incorporated \"}),\"there. You can also register your company at a home address, but only of one of the founders or directors. This must be proven by way of an ownership title, rental contract or BSN registration at that address. If the home address is a rental address, make sure the landlord in question agrees with the company registration. This is not always the case.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/t(\"strong\",{children:[\"4. Gather all documents required for the registration\",/*#__PURE__*/e(\"br\",{})]}),\"The process of incorporating a company in the Netherlands is mostly about identification and verification. As a non-Dutch person you are required to provide a utility bill, a document showing your Tax Identification Number (TIN) and a copy of your passport. If you incorporate with an existing company (Dutch or foreign), additional documents are required to identify this exisiting company. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"strong\",{children:\"5. Decide on the nominal share capital of the B.V.\"})}),/*#__PURE__*/t(\"p\",{children:[\"The nominal share capital of your BV is what the founding shareholders pay up as capital into the company at incorporation. It is the amount which their personal liabilty is limited to. Hence the wording \u201Climited liability\u201D. In some countries, this is still a significant amount. Until 2012, in the Netherlands this was EUR 18,000. From 2012 onwards the minimum capital is abolished. This means the founders can choose a nominal share capital amount they deem practical. Most people choose for a nominal share value of either EUR 0,01 or EUR 1 and a share capital of 120 shares. Why 120? Because that amount can be divided in as much as 6 equal parts. That means you can split the share capital between 6 equal shareholders, if necessary. This means your nominal share capital is EUR 1,20 or EUR 120, depending on the nominal share value you chose. American BV incorporators applying for the \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/apply-for-daft-visa\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"Dutch-American Friendship Treaty Visa\"})}),\" should use a share capital of \u20AC 4,500 here, as a requirement under that visa. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"strong\",{children:\"6. Choose a company incorporation specialist\"})}),/*#__PURE__*/t(\"p\",{children:[\"If you want to set up a BV in the Netherlands, you cannot just go to the Chamber of Commerce. You need to go to a Dutch notary. If you want to incorporate 100% online, you should reach out to an incorporation specialist. They will setup the BV according to your instruction, an register the BV at the Company Registry (KVK). You don\u2019t need to go to the Chamber of Commerce separately. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"strong\",{children:\"7. VAT Number\"})}),/*#__PURE__*/t(\"p\",{children:[\"Once the BV is registered at the Company Registry, they will notify the Dutch Tax Authorities and inform you of your VAT number (\u201Cbtw nummer\u201D). They may assign it automatically, or they may ask some additional questions. It is advisable to have your accountant on board here already, to help out with these and subsequent questions. \",/*#__PURE__*/e(n,{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(a.a,{children:\"This article\"})}),\" explores the accounting obligations of your BV in further detail. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"strong\",{children:\"8. Bank account\"})}),/*#__PURE__*/t(\"p\",{children:[\"Your BV must have a separate, corporate bank account. It is not required to have a Dutch bank account for your Dutch company. You can also use foreign banks like Revolut, Wise.com or N26. Once you have your bank account, remember to pay up the nominal share capital of your company. This is the amount you choose in step 5. Just pay the amount to your company\u2019s bank account with the description \u201Cpay up nominal share capital\u201D. People may be forgiven for forgetting this, as it may amount to as little as EUR 1,20. But under Dutch Law, you may be held liable for the debts of the BV if you forgot this. So just pay up, and use the description \u201Cpaying up of nominal share value\u201D.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/t(\"strong\",{children:[\"Other things to consider\",/*#__PURE__*/e(\"br\",{})]}),\"Depending on your situation, some situations may be applicable to you.\",/*#__PURE__*/t(\"strong\",{children:[/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{})]}),\"1. The Dutch 30% reduction on income tax nominally applies to employees being enlisted from abroad to the Netherlands. Under certain circumstances, you can make use of this regulation as a business founder as well. Strict rules apply here, one of them being that you incorporate your BV while you\u2019re not yet living in the Netherlands. So this may be the first thing you should be looking into. We further explain this in \",/*#__PURE__*/e(n,{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(a.a,{children:\"this article\"})}),\".\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"2. If you want to work in the Netherlands from a Dutch BV, you are going to need a visa for it. If you are an EU citizen, you automatically have this visa. If you are a \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/blog/7-visa-options-for-non-eu-business-owners-in-the-netherlands\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"non-EU ciitzen, your visa options are rather limited\"})}),\". \"]}),/*#__PURE__*/e(\"ol\",{start:\"3\",children:/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/t(\"p\",{children:[\"Your BV needs a bank account. In another article we explain \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/blog/how-to-get-a-business-bank-account-for-your-dutch-company\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"how to get a bank account in the Netherlands.\"})}),\" \"]})})})]});export const richText2=/*#__PURE__*/t(o.Fragment,{children:[/*#__PURE__*/t(\"p\",{children:[\"If you want to work in the Netherlands as a non-EU national, you will most likely wind up in a Highly Skilled Migrant (\u201CHSM\u201D) employment situation. The HSM employment offers you, as a non-EU employee, the right to work and reside in the Netherlands. Under HSM, you are also allowed to bring your wife and children, and apply for a \",/*#__PURE__*/e(n,{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(a.a,{children:\"30% ruling\"})}),\" (if you meet those requirements). The main thing about the HSM visa is that it\u2019s tied to your employment, and your employer must have a special HSM sponsorship status from the Dutch IND. This means that not anybody can hire you under an HSM visa, and also that you must remain in that employment if you want to keep working and residing in the Netherlands. If you want to switch to another employer, that employer must hire you either under the HSM visa (which requires them to have a HSM sponsorship status) or an \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/apply-for-eu-blue-card-netherlands\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"EU Blue Card\"})}),\" (which does not require that sponsorship status, but has higher criteria).\"]}),/*#__PURE__*/t(\"p\",{children:[\"If you find yourself in a situation where your current HSM employment or the subsequent grace period ends, and you do not have a new HSM employment lined up, your visa situation could be salvaged by entering into a so-called \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/highly-skilled-migrant-hsm-visa\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"HSM payroll construction\"})}),\" at an Employer of Record (EOR) or \u201Cumbrella company\u201D. In this setup you would enter into the employment of the payroll company, where you are a salaried employee under the HSM visa. Here, you receive a salary and a 30% ruling can be applied to it. The payroll company of course needs to be paid for its services and your salary. Depending on your setup, this can be done in multiple ways. If you want to work as a private contractor, you can let the umbrella company invoice your clients and use those revenues to pay your salary. If you want to work for a foreign company that does not have a subsidiary in the Netherlands, you can let the payroll company invoice that foreign company. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"So it\u2019s important that you have a client or a foreign company paying your salary and payrolling costs. In addition to this, you of course need to meet the HSM requirements:\"]}),/*#__PURE__*/t(\"ul\",{children:[/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"Sufficient monthly salary ( < 30 years: \u20AC 4,171 > 30 years: \u20AC 5,688 | post orientation year \u20AC 2,989, all exc. 8% holiday allowance (2025))\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"Bachelor or equivalent 3 year diploma (desired)\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"Specialized skills that are scarce in the Dutch market, such as IT, engineering or science. Notable exclusions are commercial, marketing and sales roles.\"})})]}),/*#__PURE__*/e(\"p\",{children:\"The HSM payroll situation is a very fast and flexible solution that may save your visa situation, your 30% ruling and your family life in the Netherlands. The downside is that it\u2019s more expensive, because you need to pay for the payrolling costs, and you don\u2019t have your own company in which you can expense your business expenses. If you\u2019re okay with that, it\u2019s worth looking into the HSM payroll construction.\"})]});export const richText3=/*#__PURE__*/t(o.Fragment,{children:[/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"What is the EU Blue Card ?\"})}),/*#__PURE__*/e(\"p\",{children:\"The EU Blue Card for the Netherlands is a work and residence permit for highly skilled non-EU employees. These high skills need to be proven with a diploma and a high salary to match it, coming in at \u20AC 68,256 per month (2025). On top of that, you need to have an employment contract for at least 12 months. It\u2019s fair to say the EU Blue Card is not for everyone. But it\u2019s a boon for those who cannot obtain a visa otherwise, as the EU Blue Card does not require any special \u201CIND sponsorship status\u201D from the employer. This means it can be the only option for newly incorporated companies to employ the services of non-EU talent. \"}),/*#__PURE__*/t(\"p\",{children:[\"As a (prospective) EU Blue Card holder you can bring your partner and children to the Netherlands. They are able to obtain a family member residence permit at the IND. If you are not married to your partner, you need to prove there is a durable relationship. The partner can (of course) be of the same gender as yourself. Both the partner and the children are free to work or study in whichever capacity they choose within the Netherlands. This is actually a broader work permit than the one granted to you, because the EU Blue Card requires you to stay employed at your current employer.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"The EU Blue Card is an EU-wide initiative (as the name would suggest). If you already have an EU Blue Card from another EU country, you cannot automatically apply that in the Netherlands. You would still need to follow the exact same process as outlined in this article. A pre-existing EU Blue Card does provide some additional rights: you can apply for naturalization after 3 years (not the normal 5) and you don\u2019t have to obtain an MVV before your enter the Netherlands.\"]}),/*#__PURE__*/e(\"p\",{children:\"In this article we explain how to get it in a few simple steps, and add some useful tips in the process.\"}),/*#__PURE__*/t(\"h3\",{children:[/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"Step 1 : Preparation\"})]}),/*#__PURE__*/e(\"p\",{children:\"Your first step is outlining everything you need to obtain the EU Blue Card in the Netherlands. Here\u2019s what you should be looking out for:\"}),/*#__PURE__*/t(\"ul\",{children:[/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"Your salary must be sufficiently high. That means a minimum of \u20AC 5,688 per month (2025). The salary requirement is lowered to \u20AC 4,551 per month (2025) if the employee has obtained an HBO or University diploma or PHD in the Netherlands. The age of the employee is of no consequence to the EU Blue Card salary requirement.\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"Your employment contract is for a period of at least 12 months.\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/t(\"p\",{children:[\"You have a Bsc equivalent higher education degree. Non-Dutch degrees need to be evaluated by the Dutch international education agency \",/*#__PURE__*/e(n,{href:\"https://www.idw.nl/\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"IDW\"})}),\" at a small charge (\u20AC 150). This valuation can take a \",/*#__PURE__*/e(\"strong\",{children:\"long\"}),\" time, so please make sure you start with this first. \"]})}),/*#__PURE__*/t(\"li\",{\"data-preset-tag\":\"p\",children:[/*#__PURE__*/t(\"p\",{children:[\"Instead of a Dutch-valuated diploma, we can also proceed with proof of 5 years worth of\\xa0\",/*#__PURE__*/e(\"strong\",{children:\"relevant prior work experience\"}),\".\\xa0With\\xa0\",/*#__PURE__*/e(\"strong\",{children:\"relevant\\xa0\"}),'we mean: work comparable to the prospective work under the EU Blue Card. If \"relevant\" in your case',/*#__PURE__*/e(\"strong\",{children:\"\\xa0\"}),\"means\\xa0\",/*#__PURE__*/e(\"strong\",{children:\"IT-related work\"}),\", 3 years worth of proof is sufficient. For this, please provide us with an up to date version of your resume outlining 5 years of relevant work experience, and \",/*#__PURE__*/e(\"strong\",{children:\"one of the following two\"}),\":\"]}),/*#__PURE__*/e(\"p\",{children:\"(a) Signed labor contracts that confirm this previous work experience, or\"}),/*#__PURE__*/e(\"p\",{children:\"(b) Signed reference letters from previous employers that confirm this previous relevant work experience.\"})]}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"The job description in your employment contract must match the skills you obtained via your diploma. \"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"In the 5 years prior to the application, your employer may not have been fined for violating Article 2 of the Foreign Nationals Employment Act, or for failing to pay the necessary income tax, employee insurance premiums or national insurance contributions.\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"You may not pose a threat to public policy, security or health. Overstaying a previous visa does not count towards this criterium. \"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"You need to perform \u201Cactual, substantial activities\u201D under your employment. That means you cannot get away with bogus employment at a friend\u2019s Dutch company, getting salary for doing nothing, and getting a Blue Card along the way. \"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/t(\"p\",{children:[\"As part of your Municipality registration later on, you need an original certified birth certificate from your home town. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]})})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Step 2: Line things up with the Dutch immigration authorities (IND)\"})}),/*#__PURE__*/e(\"p\",{children:\"You are well advised to prepare your file and make the required appointment with the IND before you immigrate to the Netherlands. We can take care of this process for you, and make sure your documents are all correct and in order. Make an appointment with us to get everything started before you move. This way we can file your application before you arrive.\"}),/*#__PURE__*/t(\"p\",{children:[\"We then file your application so that once you arrive you will immediately receive the EU Blue Card confirmation letter from the Immigration Services (IND) which you need for your BSN number.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Step 3 : Look into your MVV situation\"})}),/*#__PURE__*/t(\"p\",{children:[\"Before you actually migrate to the Netherlands, you need to make sure you obtain a temporary residence permit (MVV) to secure your entrance to the Netherlands as part of your immigration. You need to fix this \",/*#__PURE__*/e(\"em\",{children:\"before\"}),\" you move. This is required for all non-EU nationalities, except for residents of the following countries:\"]}),/*#__PURE__*/t(\"ul\",{children:[/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"Australia\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"Canada\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"Japan\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"Monaco\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"New Zealand\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"Vatican City\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"United States\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/t(\"p\",{children:[\"South Korea\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]})})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Step 4 : Migrate to the Netherlands\"})}),/*#__PURE__*/t(\"p\",{children:[\"Once everything is in place, you can move to the Netherlands. At this point everything is lined up for a successful acquisition of your EU Blue Card, if you let us handle it of course. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Step 5 : Go to your appointment at the IND\"})}),/*#__PURE__*/t(\"p\",{children:[\"Once you arrive in the Netherlands, you need to make 2 appointments at the IND. One meeting is for your biometrics (i.e. fingerprints). The other meeting is to pick up your residence endorsement sticker. The residence endorsement sticker already provides you the right to work and reside in the Netherlands straight away, so this one's very important. Please show up here and\",/*#__PURE__*/e(\"strong\",{children:\" \"}),\"bring your valid passport.  In the mean time you will receive your IND invoice of \u20AC 405 (2025). Please settle that one as soon as you can. If you bring along family members, the same applies to them.\"]}),/*#__PURE__*/t(\"h3\",{children:[/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"Step 6 : Get your BSN Number\"})]}),/*#__PURE__*/e(\"p\",{children:\"Once you have your residence endorsement sticker in your passport, proceed to make an appointment at your Dutch Municipality (\u201CGemeente\u201D) of residence in order to obtain your Dutch citizenship number, or BSN number. Please take the following documents with you: \"}),/*#__PURE__*/t(\"ul\",{children:[/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"your valid passport.\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"your original certified birth certificate, for yourself and any joining family members. \"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"the EU Blue Card application confirmation letter you received via mail from the IND.\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"rental agreement or a statement of consent from the main resident at the address you\u2019re going to stay at in the Netherlands. \"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/t(\"p\",{children:[\"If you bring along a partner under the EU Blue Card, bring along one of the following:\",/*#__PURE__*/e(\"br\",{}),\"- As an unmarried couple, please obtain a declaration of unmarried status from your local municipality. Make sure it comes apostilled.\",/*#__PURE__*/e(\"br\",{}),\"- As a married couple, please obtain an original and apostilled marriage certificate. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]})})]}),/*#__PURE__*/e(\"p\",{children:\"Within a few days after this appointment the Municipality will issue you your BSN number.\"}),/*#__PURE__*/t(\"h3\",{children:[/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Conclusion \"})}),/*#__PURE__*/t(\"p\",{children:[\"With a complete file you can expect the EU Blue Card verdict to land in 2 months. In the mean time you are free to live and work in the Netherlands as though you already have the EU Blue Card visa. The most time consuming part of the process is the diploma valuation at the IDW. This can easily take 1-2 months, totally out of anyone's control. Please make sure you start with that part as soon as you are able. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]})]});export const richText4=/*#__PURE__*/t(o.Fragment,{children:[/*#__PURE__*/t(\"p\",{children:[\"Foreigners who want to \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/register-company-in-the-netherlands\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"setup a business in the Netherlands\"})}),\", for example a startup or freelance company, need to have a valid visa if they want to actually work for their own company. Setting up a company in the Netherlands does not require you to have a Dutch work permit \",/*#__PURE__*/e(\"em\",{children:\"as such.\"}),\" But when subsequently working as a director in your company, you must be pay rolled in it. For this you need a work permit (or \u201Cvisa\u201D). For EU, EEA and Swiss (together \u201Cthe Union\u201D) citizens, this is not much of a problem: they can register at their Dutch municipality as a Union citizen. For non-EU citizens, however, the visa poses a significant hurdle when setting up their business in the Netherlands. The usual HSM visa is not available because this requires special IND sponsorship status in your BV, which is not realistically obtainable within the first year. But there are other solutions. In this article we will outline 7 possibilities.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:\"Option 1 : through an EU family member\"}),/*#__PURE__*/t(\"p\",{children:[\"The easiest way to obtain a Dutch visa as a non-EU national is through family. This is called \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/blog/family-visa-netherlands-the-verification-against-eu-law-and-the-partner-visa-text\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"verification against EU law\"})}),' or \"partner visa\" (if your EU partner is Dutch). If you obtain this you are free to work in whichever capacity you like, including as a founder of your own company. These are the main options for you: ',/*#__PURE__*/e(\"br\",{}),\"- as a spouse or registered partner of a Union citizen.\",/*#__PURE__*/e(\"br\",{}),\"- as an unmarried partner of a Union citizen, if you have lived together for at least 6 months in a row before the date of the application or the decision. \",/*#__PURE__*/e(\"br\",{}),\"- as a child or grandchild under the age of 21 of a Union citizen or of their spouse or registered partner.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"If you meet these main requirements, your visa application basically is 100% guaranteed:\",/*#__PURE__*/e(\"br\",{}),\"- You have a valid passport.\",/*#__PURE__*/e(\"br\",{}),\"- You do not pose a threat to public order or national security. That means you do not have a criminal record and no legal action is currently being taken against you.\",/*#__PURE__*/e(\"br\",{}),\"- The family member you are relating to has a valid residence permit for the Netherlands.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"Term\"}),\": 5 years. Afterwards you can apply for a new verification or a permanent residence document for EU citizens and their family members.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"Costs\"}),\": \u20AC 81 (for adults) and \u20AC 44 (for minors) IND costs.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:\"Option 2: through a spouse or parent who holds an existing visa\"}),/*#__PURE__*/t(\"p\",{children:[\"If your spouse or parent is the holder of an existing visa in the Netherlands, you can perform an application as a dependent on that visa. Examples of such visa include the \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/the-eu-blue-card-visa-for-the-netherlands-in-6-steps\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"EU Blue Card\"})}),\", \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/moving-to-the-netherlands-as-a-highly-skilled-migrant-hsm?fbclid=IwAR3QQPe-1OSTkp4n91YxXQPkPwlM0PJLt_B7k7EVYyHeaSNjCxCNQKIcdCs\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"Highly Skilled Migrant visa\"})}),\", \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/apply-for-daft-visa\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"DAFT visa\"})}),\", or any other valid Dutch visa. As a dependent on either of these visa you are allowed to work in whichever capacity you choose, including as a founder of your own company. A dependent application is a separate application under that specific visa. Again, if you meet the main requirements, issuance of the visa is more or less guaranteed: \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"- You have a valid passport.\",/*#__PURE__*/e(\"br\",{}),\"- You do not pose a threat to public order or national security. That means you do not have a criminal record and no legal action is currently being taken against you.\",/*#__PURE__*/e(\"br\",{}),\"- The family member you are relating to has a valid residence permit for the Netherlands.\"]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"strong\",{children:\"Term\"}),\": varies per visa.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"Costs\"}),\": varies per visa.\"]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:\"Option 3: The self-employed visa\"}),/*#__PURE__*/t(\"p\",{children:[\"We need to get this one out of the way, but it should really be on the bottom of your list. For the self employed visa you must set up a Dutch company and then prove to the IND that your business is of essential interest to the Dutch economy. In order to assess this, the IND will ask advice from the Netherlands Enterprise Agency (RVO). The RVO will evaluate your company in accordance with a point system, where points are awarded for your business plan, existing business, innovativeness, website, business contracts and such. It is a long and laborious process where no outcome can be guaranteed. In the meantime, you will not obtain a sticker in your passport that will grant you the right to work in expectance of the final verdict. You need the final verdict on the visa before you can get started, and this can take a very long time. The only good news is: this visa is open to anybody with a good business, and if you obtain this visa you are not dependent on anybody. We can help you out with this visa, but please make sure you have a good business plan and contracts with (prospective) clients before you contact us. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"Term\"}),\": 2 years, after which it must be renewed.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"Costs\"}),\": \u20AC 380 IND costs.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:\"Option 4: Dutch-American Friendship Treaty and Dutch-Japanese Friendship treaty\"}),/*#__PURE__*/t(\"p\",{children:[\"The self-employed visa mentioned above is a hard way to obtain an independent visa in your own company. There are two exceptions to this: American and Japanese nationals have the option of obtaining the \u201Clight\u201D version of the independent visa : \",/*#__PURE__*/e(n,{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(a.a,{children:\"the Dutch-American Friendship Treaty visa\"})}),\" and Dutch-Japanese friendship treaty. Both are exactly the same procedures, apart from their different passport requirements. They basically dispose of the whole point system, allow you to work self employed immediately after obtaining your residence endorsement sticker (so without waiting until the final verdict). You simply are required to have a US/Japanese passport, to setup a company in the Netherlands and to deposit an amount of \u20AC 4,500 in your company\u2019s bank account.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"Term\"}),\": 2 years, after which it must be renewed.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"Costs\"}),\": \u20AC 405 IND costs.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:\"Option 5: the Startup visa\"}),/*#__PURE__*/t(\"p\",{children:[\"The startup visa sounds like an easy way to get a visa as a startup founder in the Netherlands. In fact, it\u2019s arguably the most difficult visa in this entire list. You will probably not be pursuing it, but we will explain the basics in short. First you need to obtain a startup facilitator (or \u201Cmentor\u201D). Then you need to make sure your product or service is innovative and be able to prove it. Together with your facilitator you must make a high quality business plan before submitting the actual application at the IND. Also you must prove you have enough resources to afford your living costs in the Netherlands. We do not perform this visa application because there are always better alternatives than this one.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"Term\"}),\": 1 year, after which it must be renewed.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"Costs\"}),\": \u20AC 405 IND costs.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:\"Option 6: through an EU Blue Card\"}),/*#__PURE__*/t(\"p\",{children:[\"You are probably well aware \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/apply-for-eu-blue-card-netherlands\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"the EU Blue Card\"})}),\" is a nice visa option for regular employees, which is not available to business owners. This is true, but only to a certain extent. The EU Blue Card rules forbid you to own 25% or more in the company that employs you. This leaves room for co-founders in businesses with multiple shareholders to pursue the Blue Card, as long as they keep their stake \",/*#__PURE__*/e(\"strong\",{children:\"under \"}),\"25% of the new Dutch company. In addition to this, it is advisable to remain a regular employee of the company, and not a director. Although this is not strictly against the rules of the EU Blue Card (you can be a director without holding shares after all) it may lead to rejection and a longer application period at the IND. Just make sure you meet the minimum salary requirement (\u20AC 5,688 gross per month) and have a Bsc. - equivalent 3 year diploma (preferably University degree).\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"Term\"}),\" : The duration of the Blue Card is connected to the duration of your employment contract. If you have an employment contract for 3 years, you get a Blue Card for 3 years. The maximum period is 4 years, after which a renewal has to be obtained.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"Costs\"}),\" : IND registration fee (\u20AC 405) and IDW diploma valuation costs (\u20AC 150).\"]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:\"Option 7: HSM payroll solution\"}),/*#__PURE__*/t(\"p\",{children:[\"The HSM visa is not available to an entrepreneur setting up their business in the Netherlands because this visa requires a special \u201Csponsorship\u201D status at the IND. You can acquire this in your own BV, but realistically only after 1 - 1,5 years. But there is a work around here : the so-called \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/highly-skilled-migrant-hsm-visa\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"HSM payroll solution\"})}),\". In this approach you enter into the employment of a payroll company, which is a Dutch BV with IND sponsorship status. The payroll company then invoices your clients for your work as a self employed contractor. The payroll company cannot invoice a Dutch company owned by yourself, because that would in effect result in a self employed visa situation which the IND considers undesirable. In this construction you can proceed to work independently for your clients within the Netherlands, with a valid visa. You can also apply a 30% ruling here if you are eligible. The obvious downside here is the continuing costs for payrolling, and the fact that you don't actually have an own company in which to expense business expenses. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"Term\"}),\": Same as the duration of your labor contract, up to a maximum of 5 years. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"Costs\"}),\": Payroll costs and increased employer\u2019s taxes (expect about 50% on top of your regular salary). \u20AC 405 IND costs for HSM.\"]}),/*#__PURE__*/t(\"p\",{children:[\"All these options allow for a \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/bv-30-ruling-package\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"30% ruling in your own company\"})}),\", or the transfer of an existing 30% ruling. If you have any questions about this, feel free to plan a free intake below.\"]}),/*#__PURE__*/e(\"img\",{alt:\"\",className:\"framer-image\",height:\"1921\",src:\"https://framerusercontent.com/images/9dySPFr2fs20HbYgpwz7nUlnkg.png\",srcSet:\"https://framerusercontent.com/images/9dySPFr2fs20HbYgpwz7nUlnkg.png?scale-down-to=1024 622w,https://framerusercontent.com/images/9dySPFr2fs20HbYgpwz7nUlnkg.png?scale-down-to=2048 1245w,https://framerusercontent.com/images/9dySPFr2fs20HbYgpwz7nUlnkg.png 2337w\",style:{aspectRatio:\"2337 / 3843\"},width:\"1168\"})]});export const richText5=/*#__PURE__*/t(o.Fragment,{children:[/*#__PURE__*/t(\"p\",{children:[\"The Netherlands is an ideal place to settle yourself as a self-employed person, contractor or freelancer. The Netherlands has two main company setups to choose from : \",/*#__PURE__*/e(n,{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(a.a,{children:\"the ZZP/eenmanszaak or the BV+30% ruling\"})}),\". The difference between the two is mainly dictated by the amount of income you can generate from your work. If this is falls below \u20AC 60,000 per year, you should go for the ZZP/Eenmanszaak company form. If your income falls north of \u20AC 67,000 per year, you should really look into the BV+30% ruling set up. The idea of the BV+30% setup is that you use your Dutch BV entity to invoice your clients (anywhere in the world) and receive the revenues for it on your business bank account. You then use those revenues to payroll yourself as director in your Dutch BV, where you apply the 30% ruling tax break. In this article, we will explain in 8 steps how to play your cards right so you can set yourself up with a BV+30% ruling. \"]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:\"1. Make sure you meet the prerequisites for the 30% ruling\"}),/*#__PURE__*/e(\"p\",{children:\"In short the prerequisites for the 30% ruling are:\"}),/*#__PURE__*/t(\"p\",{children:[\"- You need to have a work permit in the Netherlands\",/*#__PURE__*/e(\"br\",{}),\"- The minimum salary for the 30% ruling in 2025 is \u20AC 46,660. But you need to earn at least \u20AC 67,000 per year in order for the 30% ruling to have \",/*#__PURE__*/e(\"em\",{children:\"full effect\"}),\". The difference between these amounts lies in the fact that the 30% ruling only applies on the part of your salary that is \",/*#__PURE__*/e(\"em\",{children:\"above \"}),\"the current minimum salary. From \u20AC 67,000 per year and onwards in annual salary, you can deduct 30% and still have the minimum of \u20AC 46,660 left. That's why we strongly advise to only pursue this setup if you have \u20AC 67,000 per year in annual salary. Any amount in between \u20AC 46,660 and \u20AC 67,000 means you may have the 30% ruling, but not enjoy its full effects.\",/*#__PURE__*/e(\"br\",{}),\"- Either you already have a pre-existing 30% ruling from regular employment in the Netherlands (for example as a Highly Skilled Migrant) \",/*#__PURE__*/e(\"em\",{children:\"or\"}),\" you need to be hired from abroad. If you need to be hired from abroad, you must be able to prove that, in the 2-year period prior to moving to the Netherlands, you have lived for more than 16 months at a distance of at least 150 kilometers from the Dutch border.\\xa0\\xa0\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"If you are already working in the Netherlands with a 30% ruling and are making the jump to self employment, you don't need to worry about the \\\"hired from abroad\\\" criterium anymore. Instead, there's a couple of other points for you to consider:\",/*#__PURE__*/e(\"br\",{}),\"- There may not be an overlap between the previous employment and your new employment in the Dutch BV. You can easily control this by letting your new employment in your Dutch BV only commence after the previous employment is terminated. Make sure you terminate the previous employment correctly, taking into account the statutory notice period.\",/*#__PURE__*/e(\"br\",{}),\"- There may not be more than 3 months between the end of the previous employment contract and the signing of the new employment contract. If the previous employment ends with a \u201Cgarden leave\u201D period, the beginning of that \u201Cgarden leave period\u201D counts as the end of that employment.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"You can read more details in the \",/*#__PURE__*/e(n,{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(a.a,{children:\"FAQs about the 30% ruling\"})}),\".\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:\"2. Find a place to register your new Dutch company\"}),/*#__PURE__*/t(\"p\",{children:[\"The first thing you need to do is register a Dutch company. But before that, you need to find a place to \",/*#__PURE__*/e(\"em\",{children:\"register\"}),\" your Dutch company. You can register your company at a home address if you have a lease contract or ownership title to that address \",/*#__PURE__*/e(\"strong\",{children:\"in \"}),\"your name. If not, find an office space. This has the additional benefit that your BV cannot be tracked back to your home address via the public \",/*#__PURE__*/e(n,{href:\"https://www.kvk.nl/orderstraat/bedrijf-kiezen/\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"Dutch Chamber of Commerce\"})}),\" registers, which is made visible via Google Maps. Any business address you choose must offer the option to be permanently present if required.\\xa0Virtual offices are not allowed.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:\"3. Setup your BV (from abroad)\"}),/*#__PURE__*/t(\"p\",{children:[\"If you don't already have a 30% ruling and are applying for a new one, you must start the \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/register-company-in-the-netherlands\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"setup of your BV \"})}),\"while you are still abroad. Use your existing foreign address to identify yourself as a founder, and make sure you have proof of this via a recent utility bill. The BV itself will be registered at the business address in the Netherlands, as obtained in the previous step. If you already work in the Netherlands with a 30% ruling and are making the switch, you can just incorporate your BV from within the Netherlands. \"]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"strong\",{children:\"TIP:\"}),\" \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/register-company-in-the-netherlands\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"Set up your BV\"})}),\" as a consulting BV with additional \u201Cholding activities\u201D as statutory goals. This way, you can also use your consulting BV for holding activities, and as such participate in other companies or provide loans and mortgages (to yourself) later on. You can also setup a full \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/blog/the-holding-bv-in-the-netherlands-a-short-guide\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"BV + holding structure\"})}),\", in which case you would have 2 separate BVs : one for holding activities (held by yourself) and one for your operating activities (held by your holding). Such a scenario is advisable for business owners that want to separate their business risk from their capital (i.e. the holding vs. the operating BV) or plan to sell the operating BV at some point in the future (you don't want to receive that sale price in your private purse, as it's heavily taxed). \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/t(\"h3\",{children:[/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:\"4. Enter a correct employment agreement with your BV, from abroad\"}),/*#__PURE__*/t(\"p\",{children:[\"This is where the magic happens, at least as far as the 30% ruling is concerned. The 30% ruling is applied to your salary as director of your BV. For that, you need to enter into a correct 30% ruling labor contract before you move to the Netherlands. If you are already in the Netherlands with a 30% ruling, you still need to sign this labor contract except you don't have to sign it from abroad. Make sure that the labor contract contains all the relevant and required clauses for the 30% ruling, and don't miss out on all the possible perks you can give yourself (relocation cost compensation, children's schooling cost compensation).\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"TIP: \"}),\"There is a difference between the \",/*#__PURE__*/e(\"em\",{children:\"signing \"}),\"date and the \",/*#__PURE__*/e(\"em\",{children:\"effective\"}),\" date of the labor contract. For the 30% ruling it is imperative that the \",/*#__PURE__*/e(\"em\",{children:\"signing\"}),\" date is before your date of migration into the Netherlands. But you can let the contract \",/*#__PURE__*/e(\"em\",{children:\"take effect\"}),\" later if you want to. In consultation with your accountant you can stretch this for months, if required. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:\"5. Actually relocate to the Netherlands \"}),/*#__PURE__*/t(\"p\",{children:[\"Only once steps 1-4 are finished do you actually make the jump to the Netherlands. You can sign a rental agreement or purchase a property earlier, but you need to put the effective date of such a deal after you sign the labour contract. Upon arrival, you will move into your living address here and get started. If you are having a hard time finding residential space in the Netherlands, consider hiring a real estate agent to advise you. Bear in mind that all the costs of your relocation, including those of the real estate agent, can be expensed in your BV as employment compensation costs. The esteemed director of the BV must relocate to the Netherlands to perform the work, after all. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:\"6. Get your BSN number\"}),/*#__PURE__*/t(\"p\",{children:[\"Once you arrive in the Netherlands, your first order of business is obtaining your Dutch citizenship number called the BSN number. You need your BSN number for a lot of things, including payrolling and submitting your 30% ruling application. If you are an EU citizen, you can register yourself at the Dutch city of your residence as a Citizen of the Union. You will then be awarded your BSN number immediately. If you are a non-EU citizen, you will need to perform a visa application procedure. As a self-employed person, this usually means you are becoming a dependent of your Highly Skilled Migrant or Blue Card spouse, or you are joining your partner under a \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/blog/family-visa-netherlands-the-verification-against-eu-law-and-the-partner-visa-text\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"partner visa\"})}),\". These processes are usually started well in advance of your arrival in the Netherlands, and the BSN number is the final step of that sequence of events. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"TIP\"}),\": Sometimes you automatically receive a BSN number based on your new Dutch company registration. This number is sent to your home address you used for the incorporation. If you didn't receive it, just proceed to the municipality for your appointment. If you did receive it, it's a non-resident BSN number which does not interfere with your 30% ruling application. Non-resident numbers will be changed to resident numbers once you register at the municipality. The number will always remain the same, just the value attached to the number changes.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:\"7. Start the 30% application process\"}),/*#__PURE__*/e(\"p\",{children:\"Once everything is set up, you can proceed an start the application process for your 30% ruling. This requires your BSN number (step 6), your signed 30% labor contract (step 4), and a small batch of documents proving your foreign address before you migrated to the Netherlands. This can be a couple of months worth of utility bills. Your application usually takes between 4-6 weeks between submission and the green light.\"}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"strong\",{children:\"TIP: \"}),\"It may take a long time for you to obtain the final verdict on the 30% ruling, but you don't have to wait that long. You can already and immediately apply the 30 % ruling retroactively to your salary, straight from the start of the labor contract. That's Dutch pragmatism for you. Some Dutch accountants don't know this, or refuse to apply it. If this happens, point them to\",/*#__PURE__*/e(n,{href:\"https://wetten.overheid.nl/BWBR0033855/2013-09-12#Circulaire.divisie2_Tekst\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\" this government site\"})}),\", under question 38. Our \",/*#__PURE__*/e(n,{href:\"https://calendly.com/100digitaalnl/free-consultation-cardon\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"partners at 100digital\"})}),\" offer English speaking accounting services for less than \u20AC 200 exc. VAT per month. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/t(\"strong\",{children:[/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{})]})]}),/*#__PURE__*/e(\"h3\",{children:\"8. Start doing business\"}),/*#__PURE__*/t(\"p\",{children:[\"As a self employed person, you can of course always work for your clients and decide when and where to invoice them for your work. There are a few practical things to consider here.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"- \",/*#__PURE__*/e(\"strong\",{children:\"Contracting:\"}),\" Once your BV is incorporated, you can immediately sign contracts on behalf of it. You can then also start performing the work under that contract (although no one is holding you back from doing that earlier). \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"- \",/*#__PURE__*/e(\"strong\",{children:\"Invoicing\"}),\": In order to send out invoices for your work under the contract you signed, you need a valid VAT number to put on your invoice. This number is automatically awarded to BVs with a shareholder or director holding a Dutch BSN number. But if you incorporated your BV from abroad (as required for the 30% ruling) your BV probably did not fulfil that requirement at the moment it was registered. But don't worry, you can explain this to the Tax Authorities and once you have settled in the Netherlands they will award the VAT number without hesitation. Their goal is just to prevent bogus foreign-owned companies ending up in the Dutch VAT register. You are not one of those. It is wise to have an accountant on board at this point, though. You can book a meeting with a decent one \",/*#__PURE__*/e(n,{href:\"https://calendly.com/meetinguwbs/30min?back=1&month=2024-02\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"via here\"})}),\". \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"- \",/*#__PURE__*/e(\"strong\",{children:\"Receiving payment:\"}),\" In order to actually receive the payment for the invoices you are submitting, you need a \",/*#__PURE__*/e(\"em\",{children:\"business\"}),\" bank account in the name of your BV. Dutch banks are really difficult to work with on account of very stringent KYC regulations. This means they will not accept you if you don't have a BSN number or very recently obtained one. Your solution lies in finding an online bank like\\xa0\",/*#__PURE__*/e(n,{href:\"https://app.finom.co/r/iSXwBUxL\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"Finom.co\"})}),\"\\xa0or\\xa0\",/*#__PURE__*/e(n,{href:\"https://wise.com/invite/u/diederickc\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"Wise.com\"})}),\".\\xa0The payments you receive from your clients can be used to pay your business expenses, such as accounting costs, business setup costs, hardware (such as laptops). \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"- \",/*#__PURE__*/e(\"strong\",{children:\"Receiving salary: \"}),\"The payments you receive from your clients are of course also used to pay your salary. When your payday finally comes, it's also time to apply your 30% ruling. But in order to payroll any employee of your BV, including you as a director, the BV needs an active wage tax number. The wage tax number is the same as the RSIN number on your KVK extract, with -L01 added to the end. So the number is already known from the beginning, but it needs to be activated. Your accountant can do that for you. Once this is all set up, your accountant's payroll software will provide you with nice monthly payslips that outline the application of the 30% ruling to your salary.\"]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"strong\",{children:\"- Expected net salary\"}),/*#__PURE__*/e(\"br\",{}),\"As for the\\xa0calculation\\xa0of your prospective salary during the first 20 months, we\\xa0advise the following formula:\"]}),/*#__PURE__*/t(\"ol\",{children:[/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"Take your prospective annual revenues.\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"Subtract an amount for annual costs (accounting, setup, laptop, etc.). In your first year you can use \u20AC 5,000 as a good estimate. The remaining amount you can pay out as a salary under\\xa030%.\\xa0\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"If the remaining amount is above \u20AC 66,657 you can take\\xa030% off it and consider this as tax free salary. If it is lower than \u20AC 66,657 you can pocket the difference with \u20AC 46,660 as net salary.\\xa0\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/t(\"p\",{children:[\"The remainder of the salary after subtracting\\xa030% can be run through an online calculator\\xa0\",/*#__PURE__*/e(n,{href:\"https://www.berekenhet.nl/ondernemen/nettoloon-dga.html\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"like this one\"})}),\"\\xa0(sadly only in Dutch) to\\xa0calculate\\xa0your net income.\"]})}),/*#__PURE__*/t(\"li\",{\"data-preset-tag\":\"p\",children:[/*#__PURE__*/e(\"p\",{children:\"If you add the outcomes of 3. and 4. you get your net income under\\xa030% ruling after taxes salary.\\xa0\"}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/t(\"strong\",{children:[/*#__PURE__*/e(\"br\",{}),\"(NB\"]}),\": this\\xa0calculation\\xa0method is an approximation, no rights can be derived from it.)\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]})]})]}),/*#__PURE__*/e(\"img\",{alt:\"\",className:\"framer-image\",height:\"1150\",src:\"https://framerusercontent.com/images/820IvkRQVPNZTMawbXXcm128g.png\",srcSet:\"https://framerusercontent.com/images/820IvkRQVPNZTMawbXXcm128g.png?scale-down-to=512 512w,https://framerusercontent.com/images/820IvkRQVPNZTMawbXXcm128g.png?scale-down-to=1024 1024w,https://framerusercontent.com/images/820IvkRQVPNZTMawbXXcm128g.png?scale-down-to=2048 2048w,https://framerusercontent.com/images/820IvkRQVPNZTMawbXXcm128g.png 4000w\",style:{aspectRatio:\"4000 / 2300\"},width:\"2000\"}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/t(\"em\",{children:[\"Visualization of the 8 steps towards getting a 30% ruling in your Dutch BV\",/*#__PURE__*/e(\"br\",{})]}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"We understand the process of making the jump to the Netherlands can be complex, on both a business and a personal level. Still, we hope these broad outlines will help you along the way.  If you still have questions after this, please check out the general \",/*#__PURE__*/e(n,{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(a.a,{children:\"FAQ page on the 30% ruling\"})}),\", or the specific\",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/bv-30-ruling-package\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\" FAQ section on for the BV+30% ruling package\"})}),\" (scroll down). Of course, we are well placed to \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/bv-30-ruling-package\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"assist you during this whole process\"})}),\".\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/t(\"h3\",{children:[/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]})]});export const richText6=/*#__PURE__*/t(o.Fragment,{children:[/*#__PURE__*/t(\"p\",{children:[\"The DAFT visa is an interesting option for Americans with an entrepreneurial spirit and a desire to relocate to the Netherlands. While they are at it, applicants would be wise to look into the tax breaks available.\",/*#__PURE__*/e(\"em\",{children:\" \"}),\"DAFT applicants are faced with the choice between (mainly) two Dutch company types: the BV and the ZZP/Eenmanszaak (same applies to VOF). The choice is usually dictated by the amount of expected revenue, and your eligibility for the fabled \",/*#__PURE__*/e(n,{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(a.a,{children:\"30% ruling\"})}),\". If you earn under \u20AC 67,000 per year in your company, the eenmanszaak is usually considered the better option. If you earn more than \u20AC 67,000 per year, the BV + 30% is the standard choice. If you are not eligible for the 30% ruling, a \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/register-company-in-the-netherlands\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"sole BV setup\"})}),\" becomes more tax efficient than the ZZP/Eenmanszaak around \u20AC 120,000 in profits per year. In this case, you can consult another article about the main differences between the \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/freelancing-in-the-netherlands-bv-or-eenmanszaak-zzp\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"Eenmanszaak/ZZP and the BV\"})}),\". You will quickly realize that the biggest tax breaks available to DAFT applicants are only available with a \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/bv-30-ruling-package\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"BV + 30% ruling set up\"})}),\". In this article we will explore the biggest tax breaks available, that could make your choice of company type swing in favor of either company form.\"]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"strong\",{children:\"NB:\"}),\" As of 2025, 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\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Relocation cost expensing in your new Dutch company\"})}),/*#__PURE__*/t(\"p\",{children:[\"Dutch employment law allows for Dutch companies to reimburse their employees for their relocation costs, when these relocation costs are incurred as a requirement for the execution of their jobs. Your travels to the Netherlands to begin your work under your labour contract expressly falls under this rule. The costs covered here include: the costs for relocating your household goods, plane tickets for yourself and your direct family members(check this article for \",/*#__PURE__*/e(n,{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(a.a,{children:\"family members going along under DAFT\"})}),\"). The reimbursement takes place \u201Cat cost\u201D. This means you pre-pay the costs beforehand, and you expense them later based on the associated invoices and receipts.\"]}),/*#__PURE__*/t(\"p\",{children:[\"How can you make this work for yourself under DAFT? If you are to set up a Dutch BV, you are going to be employed by it as its director. That makes you subject to the above employment law benefit. This only leaves you the requirement to 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 company. 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. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"Availability: This perk is \",/*#__PURE__*/e(\"strong\",{children:\"only \"}),\"available when you setup a BV, not an eenmanszaak/ZZP. 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:\"Additional generic relocation cost expensing in your business\"})}),/*#__PURE__*/e(\"p\",{children:\"The relocation costs mentioned above are reimbursed \u201Cat cost\u201D. This means the actual invoices and receipts are being reimbursed. But then there\u2019s an additional benefit, reserved to Dutch employees having to relocate as part of their jobs for Dutch companies: an additional unspecified reimbursement of generic relocation costs up to \u20AC 7,750. The Dutch employer is allowed to pay this amount on top of the actual relocation costs incurred by the employee.\"}),/*#__PURE__*/e(\"p\",{children:\"How can you make this work for yourself under DAFT? The same as before, make sure you set up your BV and enter into its employment before you move. Then your relocation to the Netherlands is subject to the additional generic relocation cost reimbursement, which means you can expense an amount of up to \u20AC 7,750 in your Dutch company.\"}),/*#__PURE__*/t(\"p\",{children:[\"Availability: This perk is \",/*#__PURE__*/e(\"strong\",{children:\"only \"}),\"available when you setup a BV, not an eenmanszaak/ZZP. 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:\"Expense schooling costs in your Dutch company\"})}),/*#__PURE__*/e(\"p\",{children:\"The previous two tax breaks are available to all employees of Dutch companies. This one is specifically available if you also enjoy the 30% ruling. Under Dutch tax law, the 30% ruling allows employers to reimburse their employees for their respective children\u2019s schooling costs in the Netherlands. The condition here is that the schooling takes place at an expat school in the Netherlands, and that the reimbursement takes place \u201Cat cost\u201D, substantiated with invoices and/or receipts.\"}),/*#__PURE__*/t(\"p\",{children:[\"Availability: This perk is \",/*#__PURE__*/e(\"strong\",{children:\"only \"}),\"available if you have a BV \",/*#__PURE__*/e(\"strong\",{children:\"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:\"As if this is not enough in terms of perks, holders of the 30% ruling are also allowed to swap their foreign driver\u2019s licence for a Dutch driver\u2019s licence. Without any hassle or additional requirements. You just need to make an appointment at your Dutch municipality, present your 30% ruling and your foreign driver\u2019s licence, and all will be arranged.\"}),/*#__PURE__*/t(\"p\",{children:[\"Availability: This perk is \",/*#__PURE__*/e(\"strong\",{children:\"only \"}),\"available if you have a BV \",/*#__PURE__*/e(\"strong\",{children:\"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:\"30% tax break for 30% holders\"})}),/*#__PURE__*/t(\"p\",{children:[\"And then of course there\u2019s the obvious one : if you have the 30% ruling, you can get up to 30% of your income tax free as reimbursement of your so-called extraterritorial expenses in the Netherlands. This one has an income threshold of \u20AC 46,660 per year. This threshold means two things : \",/*#__PURE__*/e(\"br\",{}),\"(1) You can only get the 30% ruling if you meet this minimum annual income \",/*#__PURE__*/e(\"br\",{}),\"(2) The 30% tax break only applies on all amounts earned \",/*#__PURE__*/e(\"em\",{children:\"above\"}),\" the threshold, not \",/*#__PURE__*/e(\"em\",{children:\"below\"}),\" it.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"This means that you need an income of about \u20AC 67,000 (\u20AC 66,657 to be exact) in order to fully reap the benefits of the 30% ruling. You can calculate the minimum effective salary by dividing the 30% minimum threshold by 0,7. At this amount, you are able to receive 30% of your salary tax free, and still have an amount of \u20AC 46,660 left to meet the threshold. We have a separate article \",/*#__PURE__*/e(n,{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(a.a,{children:\"explaining the process of obtaining DAFT, BV and 30% ruling\"})}),\" all in one.\"]}),/*#__PURE__*/t(\"p\",{children:[\"Availability: This perk is \",/*#__PURE__*/e(\"strong\",{children:\"only \"}),\"available if you have a BV \",/*#__PURE__*/e(\"strong\",{children:\"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:\"Partial non-Residence tax status\"})}),/*#__PURE__*/t(\"p\",{children:[\"When you are living and working in the Netherlands, of course you need to declare and pay taxes over your income. In the Netherlands this is called \u201CBOX 1 taxation\u201D. This is where the 30% income tax break applies, among other things. But there is also a BOX 2 and a BOX 3 taxation. BOX 2 is a taxation on any major shareholdings (> 5%) you may have going on. BOX 3 is a taxation on liquid assets, crypto, savings, minor shareholdings (< 5%) and such. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"When you file your tax returns in the Netherlands, you need to declare \",/*#__PURE__*/e(\"strong\",{children:\"all\"}),\" your income (BOX 1 to 3) from \",/*#__PURE__*/e(\"strong\",{children:\"anywhere in the world\"}),\". This is where the specter of double-taxation looms for expats. But declaring income doesn\u2019t automatically mean you need to pay taxes over it. You are usually covered by the double-taxation treaties between the Netherlands and the source country of the foreign income. That being said, if the source country has a much lower tax rate than the Netherlands on a particular source of income, the Netherlands Tax Authorities may reserve the right to tax the difference between these two tax rates.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"Holders of a 30% ruling may choose for a partial non-resident tax status for their BOX 2 and BOX 3 taxation during their annual income tax returns. Having a partial non-residence tax status is a safe pair of hands when it comes to taxation on your foreign assets. The partial non-resident status means the Netherlands will keep its hands off any foreign BOX 2 and BOX 3 income you may have, while being a tax resident in the Netherlands. \",/*#__PURE__*/e(\"strong\",{children:\"NB\"}),\": if you obtain and apply a 30% ruling from January 1st, 2024 and onwards, the partial non-resident tax status gets abolished per January 1st, 2025. If you have obtained and applied a 30% ruling before January 1st, 2024 you will be able to use the partial non-resident tax status up until December 31st, 2026. As of January 1st, 2027 the partial non-resident tax status will be completely abolished for everyone.\"]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"br\",{}),\"Availability: This perk is \",/*#__PURE__*/e(\"strong\",{children:\"only \"}),\"available if you have a BV \",/*#__PURE__*/e(\"strong\",{children:\"and \"}),\"a 30% ruling, not in any other kind of setup.\"]}),/*#__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__*/t(\"em\",{children:[\"Visualization of the tax breaks and benefits available per company form\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{})]})}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"General rules for cost expensing in your Dutch company\"})}),/*#__PURE__*/t(\"p\",{children:[\"And finally there are the general options for expensing business costs in your Dutch company. As a rule, you can expense any cost in your business that was required to further the interests of your business. If you feel like expensing an incurred cost in your business, be prepared to explain \",/*#__PURE__*/e(\"em\",{children:\"why\"}),\" you incurred that cost for your business, and to what benefit. Costs can pertain to a lot of things, including these:\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"- Business setup and registration costs;\",/*#__PURE__*/e(\"br\",{}),\"- Costs for legal, tax and business advice preceding your business setup;\",/*#__PURE__*/e(\"br\",{}),\"- Business lunches, dinners and drinks;\",/*#__PURE__*/e(\"br\",{}),\"- Study trips, business travels, seminars, congresses;\",/*#__PURE__*/e(\"br\",{}),\"- Business phone subscription;\",/*#__PURE__*/e(\"br\",{}),\"- Travel expenses with own transportation : \u20AC0,23 per kilometer (2025);\",/*#__PURE__*/e(\"br\",{}),\"- Devices required for work (telephone, laptop);\",/*#__PURE__*/e(\"br\",{}),\"- (Liability) Insurance premiums;\",/*#__PURE__*/e(\"br\",{}),\"- Office lease contract;\",/*#__PURE__*/e(\"br\",{}),\"- Office utensils (paper, printer, ink etc.);\",/*#__PURE__*/e(\"br\",{}),\"- Business literature;\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"These costs cannot all be expensed for 100% and not in all cases can VAT be reclaimed. Please consult your accountant. If you don\u2019t have an accountant, you can book a meeting with an affordable one \",/*#__PURE__*/e(n,{href:\"https://calendly.com/meetinguwbs/30min?back=1&month=2023-10\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"via here\"})}),\". In a separate article, we have explained what you can expect in terms of \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/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(a.a,{children:\"administration, tax and accounting in the first year of your BV\"})}),\".\"]}),/*#__PURE__*/e(\"p\",{children:\"Availability: Al commercial companies (ZZP/Eenmanszaak and BV alike)\"})]});export const richText7=/*#__PURE__*/t(o.Fragment,{children:[/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"strong\",{children:\"Introduction\"})}),/*#__PURE__*/t(\"p\",{children:[\"The Netherlands is an excellent place to expand your business to. Why? The Netherlands has a business-friendly environment, strategic location with a major European airport in Amsterdam, and a major world port at Rotterdam. There\u2019s also well-developed infrastructure throughout the country. It\u2019s not for nothing that the Netherlands currently ranks 5th in the world in the list of most exporting countries. That\u2019s by actual volume, so that says a lot about such a small country.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"Dutch business folks tend to speak a number of foreign languages fluently, among which English is the first and foremost. The Dutch business climate is liberal and entrepreneurial. The Dutch like to get things done, thus structure and planning is often an important element within the business strategy. You will notice that hierarchy is only minimally present in most workplaces and Dutch employees are often expected to work independently and make business decisions of their own accord based on their own expertise. Everyone in the Netherlands has an opinion about everything, so you can expect a healthy dose of pushback and scrutiny doing business in the Netherlands. \"]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Step 1: Market Research\"})}),/*#__PURE__*/e(\"p\",{children:\"Before you start doing business in the Netherlands, it is important to understand your Dutch market. For example, certain businesses require you to have local expertise, local infrastructure or a grasp of the Dutch language. If you are operating a consumer goods company, you need to make sure you understand who is your competition. Also make sure you are in touch with your Dutch target audience and their culture and language. If you are working in professional services or IT, this is less of a requirement. It\u2019s also possible you will not focus on the Dutch market, but you will only use the Dutch company to focus on the entire European market. This is greatly helped by the fact that the Netherlands is part of the European VAT system and customs union. \"}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Step 2: Choosing the Right Legal Structure\"})}),/*#__PURE__*/t(\"p\",{children:[\"The Netherlands has a number of viable commercial legal structures available for foreign business in the Netherlands. On top of the list is the \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/register-company-in-the-netherlands\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"Dutch BV company\"})}),\". This is the Dutch equivalent of the Limited Liability Company, so it\u2019s divided into shares and has a limitation of liability towards its shareholders. The BV company can be set up either stand-alone or as a subsidiary of an existing Dutch company, which leads to a \",/*#__PURE__*/e(n,{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(a.a,{children:\"holding company structure\"})}),\". It can also be set up as the subsidiary of a foreign company, in which case profits may be distributed to the foreign parent tax-free (for this, please check the applicable Double-Taxation treaty). In all cases the BV must have an appointed director to represent the company. For the incorporation of a Dutch B.V. a notary is required.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"Another major company form is the N.V. This is the advanced version of the B.V., with the major difference being the N.V.\u2019s shares are freely transferable. This makes the N.V. usable for public listing. The N.V. also has zero liability for its shareholders, which may arise in the case of the B.V. in some instances. The N.V. has a higher required starting capital of \u20AC 45,000, whereas the B.V. has no minimum starting capital. For the incorporation of a Dutch N.V. a notary is required. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"Then there are the small company forms \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/freelancing-in-the-netherlands-bv-or-eenmanszaak-zzp\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"ZZP/Eenmanszaak and VoF\"})}),\", the VoF being the multi-person version of the ZZP/eenmanszaak. These company forms have no separation of capital or limitation of liability. This means that business liabilities can turn into personal liabilities once the business provides no recourse to creditors. These company forms have some interesting tax breaks for business owners up until profits of \u20AC 120,000 per year. For this company type, you just need to register at the \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/dutch-company-register\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"Dutch Company Register\"})}),\". No notary is required.\\xa0\"]}),/*#__PURE__*/t(\"h3\",{children:[/*#__PURE__*/e(\"strong\",{children:\"Step 3: Securing Office Space\"}),\":\"]}),/*#__PURE__*/t(\"p\",{children:[\"If you want to set up a business in the Netherlands, you will need to find a place to register it. For this it is recommended to use an office space provider or co-working space. The office space for your Dutch business must be usable as an actual office space, which means virtual addresses and letterbox addresses are not allowed. If you see instances of this happening, this means the Chamber of Commerce is not paying attention, which at any time can be rectified by them.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"It is possible to register your business at a home address, but only if this home address is owned or leased by either a shareholder or director. Although registering the business at a home address may save some initial costs, it is not recommended. This is because it lacks professional allure and it allows for the private address of the founder or director to be found via the public registers of the Chamber of Commerce. In any case the office address must be in the Netherlands. \"]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Step 4: Business Registration\"})}),/*#__PURE__*/t(\"p\",{children:[\"Expanding your business to the Netherlands almost always requires you to set up a Dutch BV company. Only under exceptional circumstances, another company type may be required. For this we recommend you discuss the situation with a business law expert.\\xa0The Dutch process of BV incorporation is executed by a Dutch law notary and in many cases overseen by a business incorporation specialist such as Cardon & Company. In another article we have explained the \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/company-registration-netherlands-with-foreign-founders\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"process of registering your company from abroad\"})}),\" in minute detail. In short, the process mainly revolves around identification of shareholders and directors. This means they are required to provide identification documents such as a copy of their passport, a utility bill (or similar document) that proves their current address, and a proof of their local Tax Identification Number(TIN). Each country has a different version of the TIN number. For example in the USA this is the Social Security Number. If the new Dutch company is a subsidiary of a foreign legal entity, additional documents are required pertaining to that foreign entity. Then the notary shares the draft deed of incorporation with the founders, along with an invitation to an identification. During this identification, the notary will ascertain whether the persons are in fact the same persons as described in the ID documents. Once the identification is complete and the draft deed has been accepted, the notary will proceed to execute the incorporation and register the company at the Dutch Chamber of Commerce.\"]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Step 5: Setting Up a Dutch Bank Account\"})}),/*#__PURE__*/t(\"p\",{children:[\"Your new Dutch business needs its own business bank account, separate from any personal bank accounts of any of the founders. Getting a business bank account at a Dutch bank can be hard for any foreign business, due to very strict KYC procedures. If you have a pre-existing banking connection from your country of origin, it\u2019s worthwhile to ask if they can serve your new Dutch company. In another article we explain \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/how-to-get-a-business-bank-account-for-your-dutch-company\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"how to get a business bank account\"})}),\" for your Dutch company. We recommend the use of tech-driven \",/*#__PURE__*/e(n,{href:\"https://www.getbunq.app/3F3R18T/2N721M/?uid=1192\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"BUNQ bank\"})}),\" in the Netherlands.\",/*#__PURE__*/e(\"strong\",{children:\"Step 6: Tax registration Netherlands\"})]}),/*#__PURE__*/t(\"p\",{children:[\"Once your Dutch company is registered at the Chamber of Commerce, they will notify the Dutch Tax Authorities. The Tax Authorities will then start the tax registration process of your company. You will receive letters for the following taxes : VAT, VPB and Wage Taxes. In another article we provide a deeper understanding of \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/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(a.a,{children:\"corporate tax obligations in the Netherlands\"})}),\". For VPB you will receive the number automatically. For VAT, you will only receive the number automatically if the Dutch company has a local director or founder with a Dutch BSN number at the moment of registration. If this is not the case, you will receive a letter with a questionnaire about your business intentions in the Netherlands. This needs to be answered satisfactorily before you receive your VAT number. Dealing with the Dutch Tax Authorities is the only part in the entire process where you will not be addressed in fluent English by your counterpart. It is in fact a wall of Dutch speaking bureaucracy. For this reason it is plainly mandatory to enlist the services of a Dutch accountant to help guide you through this process. Because of this your VAT number will take at least 4-6 weeks to arrive after your incorporation.\"]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Step 7: Hiring Local Staff\"})}),/*#__PURE__*/t(\"p\",{children:[\"Your business of course needs boots on the ground, and for that you need to hire staff. The most important issue here is the visa requirement for your Dutch company. Due to EU regulations, you are at liberty to hire any person with an EU, EEA or Swiss passport. They can all just register at their Dutch municipality as a Union citizen. Employees who don\u2019t meet this criterion need to obtain a separate work visa, such as the \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/apply-for-eu-blue-card-netherlands\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"EU Blue Card\"})}),\" or the \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/highly-skilled-migrant-hsm-visa\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"HSM visa\"})}),\". Foreign employees have the unique option to apply for the \",/*#__PURE__*/e(n,{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(a.a,{children:\"30% ruling\"})}),\", which is a very attractive income tax cut. The above also applies to directors of the Dutch company.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"Dutch employment contracts are subdivided into fixed-term and indefinite-term contracts. Indefinite-term contracts are attractive for employees, but very hard to dissolve for employers. Termination of indefinite-term contracts can only be effectuated by court order, with approval from the national labour directorate (UWV) or with mutual consent. Fixed-term contracts are therefore an attractive option for employers, but beware these will automatically turn into indefinite-term contracts after 3 consecutive contracts in a period of 3 years. Tax treatment for fixed-term contracts is also less tax-favourable than indefinite-term contracts. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"The Dutch labour market is currently tight, and many highly skilled employees are currently recruited from abroad. If you want to entice talent for your Dutch company, think ahead on what you are going to offer them.\"]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Step 8: Obtaining Necessary Permits and Licenses\"})}),/*#__PURE__*/e(\"p\",{children:\"The Netherlands does not have a system of required permits and licences for businesses and practitioners to ply their craft, as is for example the case in the United States. A few very obvious exceptions apply such as civil law notaries, registered attorneys and medical doctors. Almost all Dutch businesses are exempt from such requirements. Of course there are professional services associations with which you may choose to register, but this is not mandatory.\"}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Conclusion\"})}),/*#__PURE__*/e(\"p\",{children:\"Expanding your business to the Netherlands can be a welcoming experience if you plan ahead in a timely manner. The Netherlands has excellent professional service providers who can guide you through the entire process, and almost everywhere you will be assisted in fluent English. Make sure you look into the visa situation of your future employees (directors included). Make sure you hire a company incorporation service provider and a subsequent accountant. Think ahead for options for your company bank account. If you don\u2019t have a local director, expect to wait a while before you get your Dutch VAT number. Think twice before you give employees an indefinite-term contract and don\u2019t worry about licences and permits. They hardly exist in the Netherlands as they exist elsewhere.\"}),/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/register-company-in-the-netherlands\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"Register Company Netherlands\"})})})]});export const richText8=/*#__PURE__*/t(o.Fragment,{children:[/*#__PURE__*/t(\"p\",{children:[\"When setting up a company in the Netherlands, you will be asked the question : do you wish to set up a regular BV, a holding BV or a holding BV structure? It is useful to get the vernacular straight first. The BV is the Dutch version of the American and British Limited Liability Company. A holding is a BV just as well, with some additional sidenotes (see below). A holding BV structure is a combination of a holding BV as a parent company, holding the shares of a regular BV company.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"The Dutch holding BV\"})}),/*#__PURE__*/t(\"p\",{children:[\"A holding BV is a regular Dutch BV company, except it has a statutory goal to perform passive holding activities. These holding activities can refer to all types of assets, such as shares, intellectual property or real estate. The holding company is then used to collect the fruits of those assets (for example dividends, license fees, rent) and distribute them in accordance with the wishes of its director(s). Such activities can also be performed by a regular BV company (also called an \u201Coperating BV\u201D), but the main difference is that the holding BV is not commercially active. Holding companies do not engage in transactions with third parties, only with affiliated parent, subsidiary or other group companies. As a result of this, a holding BV is usually not awarded a VAT number by the Dutch tax authorities after its incorporation. This is usually a good arrangement, as a VAT number would only impose the burden of VAT returns and administration while none is ever reclaimed or repaid due to its passive activities. But beware this also means that, while business expenses can be billed to a holding BV, any VAT paid over it cannot be reclaimed if it has no VAT number.\\xa0\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Benefits of a holding BV\"})}),/*#__PURE__*/e(\"p\",{children:\"The holding BV is renowned for being a vehicle for financial structuring and tax planning for big corporations. Yet it is also extensively used by small and medium enterprises in the Netherlands (SME). See for an example of a structure much used by Dutch entrepreneurs below.\"}),/*#__PURE__*/e(\"img\",{alt:\"\",className:\"framer-image\",height:\"157\",src:\"https://framerusercontent.com/images/I7boK5EqYjEJMJYme62S9T0f36Y.png\",style:{aspectRatio:\"435 / 314\"},width:\"217\"}),/*#__PURE__*/t(\"p\",{children:[\"Here 2 founders have set up their new Dutch BV company, using a personal holding to hold their respective shareholdings in the operating BV (C). Why set up such a structure? There are a number of reasons for this. From a legal perspective, a holding BV can create liability protection by separating valuable assets, such as real estate or IP, from the more risky business of the operating BV. These assets can then be used by the operating BV (C) by way of a license or lease agreement, in return for which a license fee or rent is paid. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"Another big advantage of a holding BV lies in its tax advantages. In the above example any profits on shares in C, held by A and B, fall under the so called participation exemption (\u201C\",/*#__PURE__*/e(\"em\",{children:\"Deelnemingsvrijstelling\"}),\"\u201D). The participation exemption requires that the holding BV holds an interest of at least 5% and ticks one of two boxes below:\"]}),/*#__PURE__*/t(\"p\",{children:[\"(i) The consolidated assets of the subsidiary consist of less than 50% of low-taxed free passive investments.\",/*#__PURE__*/e(\"br\",{}),\"(ii) The objective for investing in the subsidiary is to obtain a return that is higher than what may be expected from regular asset management.\"]}),/*#__PURE__*/t(\"p\",{children:[\"This is the case here. This means that dividends or a purchase price on shares in C are exempt from dividend taxation. If A and B held their shares in C as a natural person, not via a holding BV, dividends or a purchase price on their shares would be taxed immediately at 26,9 % (2025).\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"Another benefit of the holding company lies in the Dutch profit taxes (VPB). Each BV has a threshold of \u20AC 200,000 per year, under which only 19% VPB is payable, and above which the high rate of \u20AC 25,8% kicks in. If your company has \u20AC 300,000 in profits in one year and you have only one BV, \u20AC 100,000 of your profits would fall into the higher VPB rate of 25,8%. If you have a holding BV + an operating BV structure, you can spread your profits out over both BVs, making use of both their thresholds of \u20AC 200,000 before the high VPB rate kicks in. In this example profits of \u20AC 300,000 can be spread out in such a way over both BVs, that they all fall under the low VPB rate. This can be done effectively up until \u20AC 400,000. This one's only for the high earners, but very much worth it.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Structuring a personal holding BV\"})}),/*#__PURE__*/t(\"p\",{children:[\"When setting up a holding BV structure as in the above example, the question arises whom to appoint as directors of the BV. In personal holding companies A and B it is straightforward : there is only one 100% shareholder, who will be appointed as sole director. In the personal holdings A and B the \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/faqs-the-minimum-directors-salary\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"minimum director\u2019s salary rules \"})}),\"apply. However in operating BV (C) you have 2 options: you can either appoint the 2 founders as a director or appoint their personal holdings A and B as directors. It is customary to go for option 2 here. The appointment of both personal holdings as directors lowers the payroll burden in operating BV (C), because they are not employees. Instead their holding companies A and B work under a management agreement (which is not an employment relationship) for which flat management fees are paid out and no income taxation takes place.\\xa0\\xa0Unlike what many people think, appointing a personal holding BV as director does not shield the director himself from any director\u2019s liability. If such liability exists, the sole fact that the director performed his/her activities via a holding BV does not save him/her from such liability.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"When to setup a Dutch holding BV\"})}),/*#__PURE__*/e(\"p\",{children:\"If you setup a new company in the Netherlands, this is the point to consider setting up a holding BV to create a BV + holding structure. As a rule of thumb, contractors and freelancers are better off not using a BV + holding structure and just setup one regular BV. The tax and legal benefits of a holding BV usually not apply to them, or not in full. In all other cases, a serious entrepreneur is better off setting up a BV + holding structure immediately. This way they can make use of the advantages from the get-go. The alternative is a restructuring at a later point, but this requires a share transfer which is inherently more costly and time consuming. If you wish to learn more about this or want to proceed to setting up a Dutch holding BV or structure, don\u2019t hesitate to reach out to us.\"})]});export const richText9=/*#__PURE__*/t(o.Fragment,{children:[/*#__PURE__*/t(\"p\",{children:['If you start your work in the Netherlands as a self employed person, you basically have a choice between two company forms: the BV or the ZZP (or \"eenmanszaak\"). In this article we will explain the basic differences between these two company forms. In short, the EZ/ZZP company form is for starting entrepreneurs. The BV company form is for more advanced entrepreneurs. In this article we will make the comparison without taking the 30% ruling into consideration. In another article, we explain the ',/*#__PURE__*/e(n,{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(a.a,{children:\"difference between the ZZP and the BV+30%\"})}),\". Working in the Netherlands as a self employed person \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/blog/7-visa-options-for-non-eu-business-owners-in-the-netherlands\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"requires you to have a visa\"})}),\". We have an \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/faqs-freelancing-in-the-netherlands\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"FAQ section\"})}),\" for freelancing in general, in the Netherlands. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h4\",{children:/*#__PURE__*/e(\"strong\",{children:\"The EZ\"})}),/*#__PURE__*/t(\"p\",{children:[\"The EZ company form is a registration at the \",/*#__PURE__*/e(n,{href:\"www.kvk.nl\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"Chamber of Commerce\"})}),\". It does not require a notarial deed of incorporation. You just need to make sure you are registered with a BSN number, and bring your passport. The EZ is a see-through entity, which means that the assets and liabilities of the EZ are not separate from the owner. Dutch law also provides for an EZ option for multiple persons. This is called the Vennootschap onder Firma (or VOF). Everything described here about the EZ applies equally to the VOF. The VOF only differs from the EZ in the contractual terms agreed upon between the founders. In terms of tax and liability they are the same.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"There are considerable income tax advantages to be had in the ZZP/eenmanszaak. Look for the \u201CZelfstandigenaftrek\u201D , \u201CStartersaftrek\u201D and \u201CMKB Winstvrijstelling\u201D. This can add up to \u20AC 10,000 - \u20AC 15,000 per year in tax free income. Make sure you comply with the rules that apply here. 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 (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(\"strong\",{children:\"NB: \"}),\"If you don't meet the above criteria, you will not be able to use the tax advantages of the ZZP. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/t(\"strong\",{children:[\"Advantages of the EZ\",/*#__PURE__*/e(\"br\",{})]}),\"+ Easy and cheap to set up;\",/*#__PURE__*/e(\"br\",{}),\"+ Income tax advantages up until \u20AC 100,000 per year;\",/*#__PURE__*/e(\"br\",{}),\"+ Slightly lower accounting costs than the BV.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"Disadvantages of the EZ\"}),/*#__PURE__*/e(\"br\",{}),\"- Personal liability for the founder;\",/*#__PURE__*/e(\"br\",{}),\"- Has no shares, so cannot involve investors;\",/*#__PURE__*/e(\"br\",{}),\"- No possibility to apply or \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/bv-30-ruling-package\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"transfer a 30% ruling\"})}),\";\",/*#__PURE__*/e(\"br\",{}),\"- Tax inefficient after profits of \u20AC 100,000 per year or more\",/*#__PURE__*/e(\"br\",{}),\"- No possibility to save up cash for personal financing purposes.\",/*#__PURE__*/e(\"br\",{}),\"- Expensive to convert to BV later on\"]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"strong\",{children:\"In short\"}),\" : if you\u2019re working as a freelancer with little or no assets, don\u2019t plan to hire personnel, don't mind the personal liablity and earn less than \u20AC 100,000.00 per year : you're better off with this one.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h4\",{children:/*#__PURE__*/e(\"strong\",{children:\"The BV\"})}),/*#__PURE__*/e(\"p\",{children:\"The BV is similar to the Anglo-Saxon Limited Liability Company. It is a legal entity (not a seethrough entity like some US versions of the LLC), which means it has assets and liabilities separate from the founder. It is also divided into shares. As with the LLC, the liabilities of the founder are limited to the amount of share capital they have put up (normally \u20AC 1,20 or a similar amount). Liabilities of the company will normally never end up on the doorstep of the founder. Exceptions do apply of course, for example if the founder explicitly signs for personal liability or when the founder commits fraud or willful misconduct to the detriment of the BVs creditors. In all these cases the personal liability results from the founder\u2019s own explicit actions. \"}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/t(\"strong\",{children:[\"Advantages of the BV\",/*#__PURE__*/e(\"br\",{})]}),\"+ No personal liability for the founder(s);\",/*#__PURE__*/e(\"br\",{}),\"+ Tax efficient from \u20AC 100,000 per year or more in profits;\",/*#__PURE__*/e(\"br\",{}),\"+ Possibility to apply for or \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/bv-30-ruling-package\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"transfer a 30% ruling\"})}),\";\",/*#__PURE__*/e(\"br\",{}),\"+ Personal holding BV creates possibilities for \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/blog/the-holding-bv-in-the-netherlands-a-short-guide\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"personal wealth planning\"})}),\";\",/*#__PURE__*/e(\"br\",{}),\"+ Receive dividends and sale price of shares tax-free under the so called \u201Cparticipation exemption\u201D.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"Disadvantages of the BV\"}),/*#__PURE__*/e(\"br\",{}),\"- Notarial set up costs at the beginning. \",/*#__PURE__*/e(\"br\",{}),\"- Slightly higher monthly accounting costs\",/*#__PURE__*/e(\"br\",{}),\"- No tax breaks, so less tax efficient with profits under \u20AC 100,000 per year.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"strong\",{children:\"In short:\"}),\" If you\u2019re planning on earning \u20AC 100,000 or more per year, are looking into protection from personal liability : you should consider setting up a BV. You can read more about setting up your company \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/register-company-in-the-netherlands\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"here\"})}),\".\\xa0\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h4\",{children:/*#__PURE__*/e(\"strong\",{children:\"Accounting and compliance\"})}),/*#__PURE__*/t(\"p\",{children:[\"As a freelancer in the Netherlands, you are going to need an adequate accountant to take care of your tax and accounting compliance. For this, feel free to reach out to our\\xa0accounting partners at UWBS via\\xa0\",/*#__PURE__*/e(n,{href:\"https://www.calendly.com/meetinguwbs\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"here\"})}),\".\\xa0They offer accessible accounting services for a reasonable price. They usually include\\xa0your personal income tax returns as a free extra service.\"]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]})]});export const richText10=/*#__PURE__*/t(o.Fragment,{children:[/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"em\",{children:\"The Netherlands is a very hot destination for Americans, and rightly so. The Netherlands has some very good things going for it: a thriving economy, a world beating transportation system and a safe environment to raise a family. No one else in the world being able to converse in their language, the Dutch tend to have a grasp of a number of foreign languages, first and foremost of which is of course English. This makes for a very good international business setting, so the Netherlands is home to a vibrant startup ecosystem and attractive multinational companies.\"}),\"\\xa0\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"Once you have made up your mind to move to the Netherlands, you need to look into a couple of things. First and foremost of this is your visa (or work and residence permit). In this article we explain the basics of visa application for US citizens in the Netherlands. In order to work and live in the Netherlands you need to have either Dutch permanent residency or a valid visa. As a US citizen moving fresh into the Netherlands, you will have neither. But there are a number of possible opportunities for you to consider. These are the best ones:\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"1. European passport on the side\"})}),/*#__PURE__*/t(\"p\",{children:[\"The Netherlands is of course part of the EU. This means that any holder of a European passport can register in the Netherlands as a citizen of the union. As an American citizen you may be of European descent, and as such you may hold a European passport on the side (or be eligible for one). If this is the case, this is a very easy route towards a valid visa to work and reside in the Netherlands. You just need to make an appointment at the municipality of your choice in the Netherlands, and register yourself as a \u201Ccitizen of the union\u201D.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"2. Spouse or partner with a European passport\"})}),/*#__PURE__*/t(\"p\",{children:[\"You don\u2019t need to have a European passport yourself, in order to be able to benefit from it. If your spouse or partner is the lucky holder of such a document, you can obtain your Dutch visa through them. This process is called a \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/blog/family-visa-netherlands-the-verification-against-eu-law-and-the-partner-visa-text\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!0,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"verification against EU-law procedure\"})}),\", which needs to be filed for at the IND. After the process is complete, you can register the municipality of your choice in the Netherlands. Contrary to popular belief, you don\u2019t have to be married for this process. But if this is not the case, you both need to obtain a declaration of unmarried status from the United States. Make sure you have it apostilled.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"3. The Highly Skilled Migrant visa\"})}),/*#__PURE__*/t(\"p\",{children:[\"There are two main Dutch visa which are tied to employment at a Dutch company. One of these is the \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/highly-skilled-migrant-hsm-visa\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"Highly Skilled Migrant (or HSM) visa\"})}),\". This visa has a number of strict requirements : your employer must have special IND \u201Csponsor status\u201D, you and your employer must have a valid employment contract with sufficient income ( < 30 years: \u20AC 4,171 > 30 years: \u20AC 5,688 | post orientation year \u20AC 2,989, all exc. 8% holiday allowance (2025))..\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"4. The EU Blue Card visa\"})}),/*#__PURE__*/t(\"p\",{children:[\"The second Dutch visa which is tied to employment at a Dutch company, is \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/apply-for-eu-blue-card-netherlands\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"the EU Blue Card\"})}),\". The big difference with the HSM visa is that the employer doesn\u2019t need to have the special IND \u201Csponsor status\u201D as outlined above. The other requirements are a bit stricter though. You need to meet the minimum salary requirement (\u20AC 5,688 gross per month, no lower threshold for younger employees) and have a Bsc. - equivalent 3 year diploma (preferably University degree).\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"5. The Dutch American Friendship Treaty (DAFT) visa\"})}),/*#__PURE__*/t(\"p\",{children:[\"Americans with an entrepreneurial spirit are in luck. For them an exception applies to the regular self employed visa in the Netherlands, which means they can obtain a \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/apply-for-daft-visa\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"Dutch American Friendship Treaty (DAFT) visa\"})}),\" if they meet a few basic requirements: have a US passport, setup a Dutch company, invest \u20AC 4,500 in their Dutch company. With this visa, an American applicant is free to reside in the Netherlands and work in their own company. DAFT applicants can choose between \",/*#__PURE__*/e(n,{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(a.a,{children:\"the BV (which allows for 30% ruling) and the ZZP/sole proprietorship\"})}),\".\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/apply-for-daft-visa\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"Apply for Dutch-American Friendship Treaty\"})}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"6. Having a spouse or partner with a valid DAFT, EU Blue Card or HSM Visa\"})}),/*#__PURE__*/t(\"p\",{children:[\"The previously mentioned HSM, Blue Card and DAFT visa also confer their benefits to the partner and minor children of the holder. In the case of the DAFT visa, the partner even gets more rights than the main applicant (the partner may work in all types of employment, the main applicant only self employed). So if you are in such a situation, you are very lucky and everything will be arranged for you via your partner\u2019s visa application.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Stuff to watch out for\"})}),/*#__PURE__*/t(\"p\",{children:[\"When you have found a visa under which the Netherlands will have you, you are not there yet. There\u2019s a number of other things you should watch out for:\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"- \",/*#__PURE__*/e(\"strong\",{children:\"Bring your original certificates\"}),\": If you register in the Netherlands, regardless of what visa or passport you are using, you always need to bring an original and apostilled birth certificate with you. The same applies to your partner or child(ren). Applicants born in the United States can obtain this certificate quite easily online via \",/*#__PURE__*/e(n,{href:\"https://www.cdc.gov/nchs/w2w/index.htm\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"here\"})}),\". Expect it to take no less than 10 weeks though, so plan ahead here. Applicants born outside the United States need to obtain it from their country of their birth. Make sure the certificate is in Dutch, English, French or German official or sworn translation. In all cases, make sure the apostille is not older than 6 months at the moment of your registration in the Netherlands.\"]}),/*#__PURE__*/t(\"p\",{children:[\"- \",/*#__PURE__*/e(\"strong\",{children:\"Original declarations of civil status\"}),\": If you are coming as a married couple, make sure to bring your original and apostilled marriage certificate. If you are an unmarried couple make sure you bring your original and apostilled declaration of unmarried status. You don\u2019t need to prove you are an unmarried couple, this will be evident from your registration at the same address. Again, make sure the apostille is not older than 6 months at the moment of your registration in the Netherlands. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"- \",/*#__PURE__*/e(\"strong\",{children:\"Criminal record\"}),\": Make sure you don\u2019t have a criminal record in the Schengen area. This will make your registration in the Netherlands difficult at best, impossible at worst.\\xa0\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"- \",/*#__PURE__*/e(\"strong\",{children:\"The 30% ruling\"}),\": If you plan to work in the Netherlands, either as a freelancer or in regular employment, make sure you \",/*#__PURE__*/e(n,{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(a.a,{children:\"don\u2019t miss out on the 30% ruling\"})}),\". This is huge tax benefit that you need to secure before you move to the Netherlands. If you do it after you arrive, you are already too late.\\xa0\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"- \",/*#__PURE__*/e(\"strong\",{children:\"US - Netherlands taxes\"}),\":\",/*#__PURE__*/e(\"strong\",{children:\" \"}),\"As a US citizen moving to the Netherlands, you will make your tax situation a bit more \u201Cinteresting\u201D. In another article we go into more detail \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/blog/dutch-american-friendship-treaty-(daft)-tax-guide\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"about US - Netherlands taxes\"})}),\".\"]})]});export const richText11=/*#__PURE__*/t(o.Fragment,{children:[/*#__PURE__*/t(\"p\",{children:[/*#__PURE__*/e(\"em\",{children:\"Lots of Americans move to the Netherlands to live and work here, and some of them end up setting up their own business. For example as a freelancer. It\u2019s also possible for Americans to start working in regular employment in the Netherlands (for example as a \"}),/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/highly-skilled-migrant-hsm-visa\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:/*#__PURE__*/e(\"em\",{children:\"Highly Skilled Migrant\"})})}),/*#__PURE__*/e(\"em\",{children:\") and then subsequently transition into working self-employed or as a business owner under \"}),/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/apply-for-daft-visa\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:/*#__PURE__*/e(\"em\",{children:\"the Dutch American Friendship Treaty\"})})}),/*#__PURE__*/t(\"em\",{children:[\" (\u201CDAFT\u201D in short). Any company in which you own at least 25% of the shares, however big or small, will work for this specific purpose. That includes freelancing companies. In this article we will explain the basics for Americans switching \",/*#__PURE__*/e(\"strong\",{children:\"into\"}),\" freelancing \",/*#__PURE__*/e(\"strong\",{children:\"from\"}),\" regular employment.\"]}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"If you want to work as a freelancer in the Netherlands, you must \",/*#__PURE__*/e(n,{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(a.a,{children:\"register a company for it\"})}),\". It is not allowed to freelance unincorporated in the Netherlands. As a non-EU passport holder, you must then also obtain a valid visa to work self-employed in the Netherlands. If you are working in the Netherlands as a Highly Skilled Migrant (\u201CHSM\u201D in short) and think that makes your visa situation sorted out, think again. The HSM visa is tied to your regular employment, and thus the visa ends when the HSM employment ends (see below). Hence, as a non-EU passport holder you would normally be looking at the Self Employed Visa in order to obtain the right work permit to freelance in the Netherlands. This would require the preparation of a file substantiating the viability of your prospective business, containing for example financial forecasts, a business plan, business contracts and/or invoices. Not so for Americans. Americans can apply for \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/apply-for-daft-visa\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"the Dutch American Friendship Treaty\"})}),\" (\u201CDAFT\u201D in short). DAFT is a simplification of the standard Self Employed Visa, which disposes of all the aforementioned requirements. They only need to meet the following criteria: have a US passport, set up a business in the Netherlands, deposit \u20AC 4,500 in that business\u2019s bank account, and not have a criminal record in the Schengen area.\"]}),/*#__PURE__*/t(\"p\",{children:[\"The DAFT visa gives the applicant a permit to work as a self employed person in the Netherlands. This means the main applicant can work as a freelancer, business owner, or in any type of business in which they own at least a 25% stake. The applicant may never work in regular employment. In Dutch the text will read \u201CArbeid als zelfstandige toegestaan, arbeid in loondienst niet toegestaan.\u201D Americans already working in the Netherlands under another visa can quite easily shift to working self employed. For this the DAFT visa is excellently suited. Hereafter we will explain the particularities that arise when switching from a Highly Skilled Migrant (HSM) employment to freelancing. If you are new to the Netherlands and want to freelance here as an American, we have numerous articles \",/*#__PURE__*/e(n,{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(a.a,{children:\"explaining how to setup your DAFT correctly\"})}),\".\\xa0\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"US Highly Skilled Migrant (HSM) visa holders switching into freelancing\"})}),/*#__PURE__*/t(\"p\",{children:[\"As of 2025, HSM visa holders may enjoy a 3-month grace period between their HSM employment and their prospective DAFT visa. Please bear in mind that your 3-month grace period can never exceed the end date of your HSM visa, as stated on your residence card. So if the end of your employment\\xa0coincided with the end date of your HSM visa, you will not have a 3-month grace period. This means you must file a DAFT application before the HSM visa expires. Only if your employment terminates and your HSM permit continues until after that will you have a 3-month grace period. The 3-month period can never exceed the end date of the HSM visa. \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"If this isn\u2019t applied correctly though, the timer towards 5 years for permanent residency will be reset to zero, because for this you need to have resided in the Netherlands for 5 years under a valid visa. Therefore make sure you have your ducks in a row before the 3-month period expires, and make sure the new visa application is in before then.\\xa0\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"The fact that you are already in-country on another visa, means you already have a BSN number. That simplifies your DAFT application process, because you don\u2019t have to perform your Gemeente registration anymore. But that doesn\u2019t mean your business with the IND is done. You will still need to show up at the IND appointment to pick up your residence endorsement sticker and drop off your biometrics if your previous biometrics appointment was longer than 6 months ago. Also, if you are bringing a spouse to your DAFT visa, you must provide the IND with your marriage certificate again (apostille is not required). \",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"strong\",{children:\"IMPORTANT\"}),\": DAFT applicants already residing in the Netherlands under\\xa0an HSM visa must submit their DAFT application\\xa0\",/*#__PURE__*/e(\"strong\",{children:\"in full\"}),\". That means\\xa0you need to have set up a company and bank account and have an opening balance sheet from an accountant \",/*#__PURE__*/e(\"strong\",{children:\"before the 3-month grace period expires\"}),\". Please factor these things in when deciding your timelines. It's best to err on the side of caution here, because you may end up with a residence gap.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h3\",{children:/*#__PURE__*/e(\"strong\",{children:\"Switching visas and the 30% ruling\"})}),/*#__PURE__*/t(\"p\",{children:[\"Many expats working in the Netherlands, for example under the HSM visa, are also enjoying the 30% ruling. Beware that HSM and 30% ruling are two different things. The HSM is a visa handled by the immigration office IND. The 30% ruling is a tax break handled by the Dutch Tax Authorities (Belastingdienst). If you transfer from employment to self employment, your 30% ruling doesn\u2019t automatically follow you. You need to apply for it in your new self employed capacity, and for this you must use \",/*#__PURE__*/e(n,{href:\"https://www.cardon.nl/bv-30-ruling-package\",motionChild:!0,nodeId:\"nWZy3UnCE\",openInNewTab:!1,relValues:[],scopeId:\"contentManagement\",smoothScroll:!1,children:/*#__PURE__*/e(a.a,{children:\"a BV company\"})}),\". The 30% ruling also has a 3-month grace period. This means you have 3 months to sign your new labor contract (with your own company) starting at the end of your previous employment. NB: If you were put on any kind of (garden) leave in your previous work, the end date of that previous employment equals the start of that leave period, not the end date of your contract. The fact that your were being paid throughout that leave period is irrelevant. We have an extensive \",/*#__PURE__*/e(n,{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(a.a,{children:\"FAQ on the 30% ruling\"})}),\" that answers a lot of other questions as well.\"]}),/*#__PURE__*/e(\"p\",{children:\"We hope this helps you on your way. If you have any particular questions, feel free to reach out!\"})]});\nexport const __FramerMetadata__ = {\"exports\":{\"richText3\":{\"type\":\"variable\",\"annotations\":{\"framerContractVersion\":\"1\"}},\"richText9\":{\"type\":\"variable\",\"annotations\":{\"framerContractVersion\":\"1\"}},\"richText11\":{\"type\":\"variable\",\"annotations\":{\"framerContractVersion\":\"1\"}},\"richText8\":{\"type\":\"variable\",\"annotations\":{\"framerContractVersion\":\"1\"}},\"richText\":{\"type\":\"variable\",\"annotations\":{\"framerContractVersion\":\"1\"}},\"richText4\":{\"type\":\"variable\",\"annotations\":{\"framerContractVersion\":\"1\"}},\"richText7\":{\"type\":\"variable\",\"annotations\":{\"framerContractVersion\":\"1\"}},\"richText6\":{\"type\":\"variable\",\"annotations\":{\"framerContractVersion\":\"1\"}},\"richText10\":{\"type\":\"variable\",\"annotations\":{\"framerContractVersion\":\"1\"}},\"richText2\":{\"type\":\"variable\",\"annotations\":{\"framerContractVersion\":\"1\"}},\"richText1\":{\"type\":\"variable\",\"annotations\":{\"framerContractVersion\":\"1\"}},\"richText5\":{\"type\":\"variable\",\"annotations\":{\"framerContractVersion\":\"1\"}},\"__FramerMetadata__\":{\"type\":\"variable\"}}}"],
  "mappings": "+LAAsJ,IAAMA,EAAsBC,EAAIC,EAAS,CAAC,SAAS,CAAcD,EAAE,IAAI,CAAC,SAAS,CAAC,4LAAyME,EAAEC,EAAE,CAAC,KAAK,qGAAqG,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,kDAAkD,CAAC,CAAC,CAAC,EAAE,sDAAmEF,EAAEC,EAAE,CAAC,KAAK,uFAAuF,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,2BAA2B,CAAC,CAAC,CAAC,EAAE,mJAAsJF,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAS,SAAS,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,45BAA+5BE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAcE,EAAE,SAAS,CAAC,SAAS,4BAA4B,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,+PAA4QA,EAAEC,EAAE,CAAC,KAAK,0FAA0F,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,4CAA4C,CAAC,CAAC,CAAC,EAAE,KAAkBF,EAAE,KAAK,CAAC,CAAC,EAAE,+MAA4NA,EAAE,KAAK,CAAC,CAAC,EAAE,iLAAiL,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAcE,EAAE,SAAS,CAAC,SAAS,+BAA+B,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,iEAAyEA,EAAE,KAAK,CAAC,CAAC,EAAE,+WAA4XA,EAAE,KAAK,CAAC,CAAC,EAAE,qRAAkSA,EAAE,KAAK,CAAC,CAAC,EAAE,qSAA6SA,EAAE,KAAK,CAAC,CAAC,EAAE,gPAAwPA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeF,EAAE,KAAK,CAAC,SAAS,CAAcE,EAAE,KAAK,CAAC,CAAC,EAAE,mBAAmB,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,4FAAyGE,EAAEC,EAAE,CAAC,KAAK,qGAAqG,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,wBAAwB,CAAC,CAAC,CAAC,EAAE,kdAA0dF,EAAEC,EAAE,CAAC,KAAK,wFAAwF,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,mCAAmC,CAAC,CAAC,CAAC,EAAE,oCAAiDF,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAcE,EAAE,SAAS,CAAC,SAAS,0BAA0B,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,6LAAqMA,EAAE,KAAK,CAAC,CAAC,EAAE,0NAAuOA,EAAE,KAAK,CAAC,CAAC,EAAE,iIAA8IA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,SAAS,CAAC,SAAS,6BAA6B,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,+BAA4CA,EAAE,KAAK,CAAC,CAAC,EAAE,uCAAoDA,EAAE,KAAK,CAAC,CAAC,EAAE,sKAAmLA,EAAE,KAAK,CAAC,CAAC,EAAE,gEAAwEA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAS,SAAS,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,4cAAqcE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,SAAS,CAAC,SAAS,uBAAuB,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,qCAAkDA,EAAE,KAAK,CAAC,CAAC,EAAE,iDAAyDA,EAAE,KAAK,CAAC,CAAC,EAAE,uBAAoCA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,SAAS,CAAC,SAAS,0BAA0B,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,sKAAmLA,EAAE,KAAK,CAAC,CAAC,EAAE,eAA4BA,EAAEC,EAAE,CAAC,KAAK,8EAA8E,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,qBAAqB,CAAC,CAAC,CAAC,EAAE,mDAAgEF,EAAE,KAAK,CAAC,CAAC,EAAE,sFAA8FA,EAAE,KAAK,CAAC,CAAC,EAAE,oEAA+D,CAAC,CAAC,EAAeF,EAAE,KAAK,CAAC,SAAS,CAAcE,EAAE,KAAK,CAAC,CAAC,EAAE,iBAAiB,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,khBAAsgBE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,iEAA8EA,EAAE,KAAK,CAAC,CAAC,EAAE,+CAA4DA,EAAEC,EAAE,CAAC,KAAK,8EAA8E,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,qBAAqB,CAAC,CAAC,CAAC,EAAE,iFAAyFF,EAAE,KAAK,CAAC,CAAC,EAAE,wOAAiOA,EAAE,KAAK,CAAC,CAAC,EAAE,iSAA8SA,EAAE,KAAK,CAAC,CAAC,EAAE,oZAAiaA,EAAE,KAAK,CAAC,CAAC,EAAE,uQAAgQA,EAAE,KAAK,CAAC,CAAC,EAAE,qKAAkLA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAcE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,MAAM,CAAC,IAAI,GAAG,UAAU,eAAe,OAAO,OAAO,IAAI,uEAAuE,OAAO,qWAAqW,MAAM,CAAC,YAAY,aAAa,EAAE,MAAM,MAAM,CAAC,EAAeA,EAAE,IAAI,CAAC,SAAsBA,EAAE,KAAK,CAAC,SAAS,sFAAiF,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAcE,EAAE,KAAK,CAAC,CAAC,EAAE,g4BAAs3B,CAAC,CAAC,EAAeF,EAAE,KAAK,CAAC,SAAS,CAAcE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,YAAY,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,ueAAqeE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAS,YAAY,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,+TAA4UE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAcE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAcE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAcE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,EAAeG,EAAuBL,EAAIC,EAAS,CAAC,SAAS,CAAcD,EAAE,IAAI,CAAC,SAAS,CAAcA,EAAE,SAAS,CAAC,SAAS,CAAC,iCAA8CE,EAAE,KAAK,CAAC,CAAC,CAAC,CAAC,CAAC,EAAE,kdAA+dA,EAAEC,EAAE,CAAC,KAAK,4CAA4C,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,WAAW,CAAC,CAAC,CAAC,EAAE,SAAsBF,EAAEC,EAAE,CAAC,KAAK,2DAA2D,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,eAAe,CAAC,CAAC,CAAC,EAAE,UAAuBF,EAAEC,EAAE,CAAC,KAAK,wDAAwD,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,UAAU,CAAC,CAAC,CAAC,EAAE,oHAA4HF,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeF,EAAE,SAAS,CAAC,SAAS,CAAcE,EAAE,KAAK,CAAC,CAAC,EAAE,2BAAwCA,EAAE,KAAK,CAAC,CAAC,CAAC,CAAC,CAAC,EAAE,uCAAoDA,EAAEC,EAAE,CAAC,KAAK,2DAA2D,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,kCAAkC,CAAC,CAAC,CAAC,EAAE,mOAAsOF,EAAEC,EAAE,CAAC,KAAK,6EAA6E,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,kCAAkC,CAAC,CAAC,CAAC,EAAE,8PAA2QF,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,IAAI,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,4BAA4B,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,kHAA+HE,EAAE,KAAK,CAAC,SAAS,SAAS,CAAC,EAAE,8JAAsKA,EAAE,KAAK,CAAC,SAAS,eAAe,CAAC,EAAE,mWAAgXA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeF,EAAE,SAAS,CAAC,SAAS,CAAC,wDAAqEE,EAAE,KAAK,CAAC,CAAC,CAAC,CAAC,CAAC,EAAE,2YAAwZA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,IAAI,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,oDAAoD,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,y4BAA44BE,EAAEC,EAAE,CAAC,KAAK,4CAA4C,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,uCAAuC,CAAC,CAAC,CAAC,EAAE,uFAA+FF,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,IAAI,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,8CAA8C,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,yYAAiZE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,IAAI,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,eAAe,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,0VAA6VE,EAAEC,EAAE,CAAC,KAAK,qGAAqG,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,cAAc,CAAC,CAAC,CAAC,EAAE,sEAAmFF,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,IAAI,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,iBAAiB,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,ksBAAsrBE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAcA,EAAE,SAAS,CAAC,SAAS,CAAC,2BAAwCE,EAAE,KAAK,CAAC,CAAC,CAAC,CAAC,CAAC,EAAE,yEAAsFF,EAAE,SAAS,CAAC,SAAS,CAAcE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,CAAC,CAAC,CAAC,EAAE,6aAAqbA,EAAEC,EAAE,CAAC,KAAK,yEAAyE,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,cAAc,CAAC,CAAC,CAAC,EAAE,IAAiBF,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,4KAAyLA,EAAEC,EAAE,CAAC,KAAK,0FAA0F,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,sDAAsD,CAAC,CAAC,CAAC,EAAE,IAAI,CAAC,CAAC,EAAeF,EAAE,KAAK,CAAC,MAAM,IAAI,SAAsBA,EAAE,KAAK,CAAC,kBAAkB,IAAI,SAAsBF,EAAE,IAAI,CAAC,SAAS,CAAC,+DAA4EE,EAAEC,EAAE,CAAC,KAAK,uFAAuF,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,+CAA+C,CAAC,CAAC,CAAC,EAAE,GAAG,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,EAAeE,EAAuBN,EAAIC,EAAS,CAAC,SAAS,CAAcD,EAAE,IAAI,CAAC,SAAS,CAAC,wVAA2VE,EAAEC,EAAE,CAAC,KAAK,yEAAyE,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,YAAY,CAAC,CAAC,CAAC,EAAE,4gBAAohBF,EAAEC,EAAE,CAAC,KAAK,2DAA2D,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,cAAc,CAAC,CAAC,CAAC,EAAE,6EAA6E,CAAC,CAAC,EAAeJ,EAAE,IAAI,CAAC,SAAS,CAAC,oOAAiPE,EAAEC,EAAE,CAAC,KAAK,wDAAwD,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,0BAA0B,CAAC,CAAC,CAAC,EAAE,6rBAAgsBF,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,mLAA8K,CAAC,CAAC,EAAeF,EAAE,KAAK,CAAC,SAAS,CAAcE,EAAE,KAAK,CAAC,kBAAkB,IAAI,SAAsBA,EAAE,IAAI,CAAC,SAAS,2JAA4I,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,kBAAkB,IAAI,SAAsBA,EAAE,IAAI,CAAC,SAAS,iDAAiD,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,kBAAkB,IAAI,SAAsBA,EAAE,IAAI,CAAC,SAAS,2JAA2J,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,IAAI,CAAC,SAAS,ibAA6Z,CAAC,CAAC,CAAC,CAAC,EAAeK,EAAuBP,EAAIC,EAAS,CAAC,SAAS,CAAcC,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,4BAA4B,CAAC,CAAC,CAAC,EAAeA,EAAE,IAAI,CAAC,SAAS,+oBAAsnB,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,+kBAA4lBE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,+dAA0d,CAAC,CAAC,EAAeA,EAAE,IAAI,CAAC,SAAS,0GAA0G,CAAC,EAAeF,EAAE,KAAK,CAAC,SAAS,CAAcE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,SAAS,CAAC,SAAS,sBAAsB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,IAAI,CAAC,SAAS,iJAA4I,CAAC,EAAeF,EAAE,KAAK,CAAC,SAAS,CAAcE,EAAE,KAAK,CAAC,kBAAkB,IAAI,SAAsBA,EAAE,IAAI,CAAC,SAAS,4UAAkU,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,kBAAkB,IAAI,SAAsBA,EAAE,IAAI,CAAC,SAAS,iEAAiE,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,kBAAkB,IAAI,SAAsBF,EAAE,IAAI,CAAC,SAAS,CAAC,yIAAsJE,EAAEC,EAAE,CAAC,KAAK,sBAAsB,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,KAAK,CAAC,CAAC,CAAC,EAAE,8DAAsEF,EAAE,SAAS,CAAC,SAAS,MAAM,CAAC,EAAE,wDAAwD,CAAC,CAAC,CAAC,CAAC,EAAeF,EAAE,KAAK,CAAC,kBAAkB,IAAI,SAAS,CAAcA,EAAE,IAAI,CAAC,SAAS,CAAC,8FAA2GE,EAAE,SAAS,CAAC,SAAS,gCAAgC,CAAC,EAAE,gBAA6BA,EAAE,SAAS,CAAC,SAAS,cAAc,CAAC,EAAE,sGAAmHA,EAAE,SAAS,CAAC,SAAS,MAAM,CAAC,EAAE,YAAyBA,EAAE,SAAS,CAAC,SAAS,iBAAiB,CAAC,EAAE,oKAAiLA,EAAE,SAAS,CAAC,SAAS,0BAA0B,CAAC,EAAE,GAAG,CAAC,CAAC,EAAeA,EAAE,IAAI,CAAC,SAAS,2EAA2E,CAAC,EAAeA,EAAE,IAAI,CAAC,SAAS,2GAA2G,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,kBAAkB,IAAI,SAAsBA,EAAE,IAAI,CAAC,SAAS,uGAAuG,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,kBAAkB,IAAI,SAAsBA,EAAE,IAAI,CAAC,SAAS,kQAAkQ,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,kBAAkB,IAAI,SAAsBA,EAAE,IAAI,CAAC,SAAS,qIAAqI,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,kBAAkB,IAAI,SAAsBA,EAAE,IAAI,CAAC,SAAS,wPAAyO,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,kBAAkB,IAAI,SAAsBF,EAAE,IAAI,CAAC,SAAS,CAAC,6HAA0IE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,qEAAqE,CAAC,CAAC,CAAC,EAAeA,EAAE,IAAI,CAAC,SAAS,wWAAwW,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,kMAA+ME,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,uCAAuC,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,oNAAiOE,EAAE,KAAK,CAAC,SAAS,QAAQ,CAAC,EAAE,4GAA4G,CAAC,CAAC,EAAeF,EAAE,KAAK,CAAC,SAAS,CAAcE,EAAE,KAAK,CAAC,kBAAkB,IAAI,SAAsBA,EAAE,IAAI,CAAC,SAAS,WAAW,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,kBAAkB,IAAI,SAAsBA,EAAE,IAAI,CAAC,SAAS,QAAQ,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,kBAAkB,IAAI,SAAsBA,EAAE,IAAI,CAAC,SAAS,OAAO,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,kBAAkB,IAAI,SAAsBA,EAAE,IAAI,CAAC,SAAS,QAAQ,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,kBAAkB,IAAI,SAAsBA,EAAE,IAAI,CAAC,SAAS,aAAa,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,kBAAkB,IAAI,SAAsBA,EAAE,IAAI,CAAC,SAAS,cAAc,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,kBAAkB,IAAI,SAAsBA,EAAE,IAAI,CAAC,SAAS,eAAe,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,kBAAkB,IAAI,SAAsBF,EAAE,IAAI,CAAC,SAAS,CAAC,cAA2BE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,qCAAqC,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,4LAAyME,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,4CAA4C,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,0XAAuYE,EAAE,SAAS,CAAC,SAAS,GAAG,CAAC,EAAE,8MAAyM,CAAC,CAAC,EAAeF,EAAE,KAAK,CAAC,SAAS,CAAcE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,SAAS,CAAC,SAAS,8BAA8B,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,IAAI,CAAC,SAAS,kRAAwQ,CAAC,EAAeF,EAAE,KAAK,CAAC,SAAS,CAAcE,EAAE,KAAK,CAAC,kBAAkB,IAAI,SAAsBA,EAAE,IAAI,CAAC,SAAS,sBAAsB,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,kBAAkB,IAAI,SAAsBA,EAAE,IAAI,CAAC,SAAS,0FAA0F,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,kBAAkB,IAAI,SAAsBA,EAAE,IAAI,CAAC,SAAS,sFAAsF,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,kBAAkB,IAAI,SAAsBA,EAAE,IAAI,CAAC,SAAS,oIAA+H,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,kBAAkB,IAAI,SAAsBF,EAAE,IAAI,CAAC,SAAS,CAAC,yFAAsGE,EAAE,KAAK,CAAC,CAAC,EAAE,yIAAsJA,EAAE,KAAK,CAAC,CAAC,EAAE,yFAAsGA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,IAAI,CAAC,SAAS,2FAA2F,CAAC,EAAeF,EAAE,KAAK,CAAC,SAAS,CAAcE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,aAAa,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,+ZAA4aE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,EAAeM,EAAuBR,EAAIC,EAAS,CAAC,SAAS,CAAcD,EAAE,IAAI,CAAC,SAAS,CAAC,0BAAuCE,EAAEC,EAAE,CAAC,KAAK,4DAA4D,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,qCAAqC,CAAC,CAAC,CAAC,EAAE,yNAAsOF,EAAE,KAAK,CAAC,SAAS,UAAU,CAAC,EAAE,8pBAAupBA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAS,wCAAwC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,iGAA8GE,EAAEC,EAAE,CAAC,KAAK,+GAA+G,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,6BAA6B,CAAC,CAAC,CAAC,EAAE,6MAA0NF,EAAE,KAAK,CAAC,CAAC,EAAE,0DAAuEA,EAAE,KAAK,CAAC,CAAC,EAAE,+JAA4KA,EAAE,KAAK,CAAC,CAAC,EAAE,8GAA2HA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,2FAAwGA,EAAE,KAAK,CAAC,CAAC,EAAE,+BAA4CA,EAAE,KAAK,CAAC,CAAC,EAAE,0KAAuLA,EAAE,KAAK,CAAC,CAAC,EAAE,4FAAyGA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,SAAS,CAAC,SAAS,MAAM,CAAC,EAAE,yIAAsJA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,SAAS,CAAC,SAAS,OAAO,CAAC,EAAE,iEAAoEA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAcE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAS,iEAAiE,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,gLAA6LE,EAAEC,EAAE,CAAC,KAAK,6EAA6E,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,cAAc,CAAC,CAAC,CAAC,EAAE,KAAkBF,EAAEC,EAAE,CAAC,KAAK,uJAAuJ,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,6BAA6B,CAAC,CAAC,CAAC,EAAE,KAAkBF,EAAEC,EAAE,CAAC,KAAK,4CAA4C,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,WAAW,CAAC,CAAC,CAAC,EAAE,wVAAqWF,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,+BAA4CA,EAAE,KAAK,CAAC,CAAC,EAAE,0KAAuLA,EAAE,KAAK,CAAC,CAAC,EAAE,2FAA2F,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAcE,EAAE,SAAS,CAAC,SAAS,MAAM,CAAC,EAAE,qBAAkCA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,SAAS,CAAC,SAAS,OAAO,CAAC,EAAE,oBAAoB,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAcE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAS,kCAAkC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,4mCAAynCE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,SAAS,CAAC,SAAS,MAAM,CAAC,EAAE,6CAA0DA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,SAAS,CAAC,SAAS,OAAO,CAAC,EAAE,0BAAkCA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAcE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAS,iFAAiF,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,kQAAqQE,EAAEC,EAAE,CAAC,KAAK,+EAA+E,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,2CAA2C,CAAC,CAAC,CAAC,EAAE,4eAA+eF,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,SAAS,CAAC,SAAS,MAAM,CAAC,EAAE,6CAA0DA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,SAAS,CAAC,SAAS,OAAO,CAAC,EAAE,0BAAkCA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAS,4BAA4B,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,6tBAA2tBE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,SAAS,CAAC,SAAS,MAAM,CAAC,EAAE,4CAAyDA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,SAAS,CAAC,SAAS,OAAO,CAAC,EAAE,0BAAkCA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAS,mCAAmC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,+BAA4CE,EAAEC,EAAE,CAAC,KAAK,2DAA2D,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,kBAAkB,CAAC,CAAC,CAAC,EAAE,kWAA+WF,EAAE,SAAS,CAAC,SAAS,QAAQ,CAAC,EAAE,0eAAkfA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,SAAS,CAAC,SAAS,MAAM,CAAC,EAAE,uPAAoQA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,SAAS,CAAC,SAAS,OAAO,CAAC,EAAE,oFAA0E,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAcE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAcE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAS,gCAAgC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,kTAAqTE,EAAEC,EAAE,CAAC,KAAK,wDAAwD,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,sBAAsB,CAAC,CAAC,CAAC,EAAE,2tBAAwuBF,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,SAAS,CAAC,SAAS,MAAM,CAAC,EAAE,8EAA2FA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,SAAS,CAAC,SAAS,OAAO,CAAC,EAAE,qIAA2H,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,iCAA8CE,EAAEC,EAAE,CAAC,KAAK,6CAA6C,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,gCAAgC,CAAC,CAAC,CAAC,EAAE,2HAA2H,CAAC,CAAC,EAAeF,EAAE,MAAM,CAAC,IAAI,GAAG,UAAU,eAAe,OAAO,OAAO,IAAI,sEAAsE,OAAO,qQAAqQ,MAAM,CAAC,YAAY,aAAa,EAAE,MAAM,MAAM,CAAC,CAAC,CAAC,CAAC,EAAeO,EAAuBT,EAAIC,EAAS,CAAC,SAAS,CAAcD,EAAE,IAAI,CAAC,SAAS,CAAC,0KAAuLE,EAAEC,EAAE,CAAC,KAAK,qGAAqG,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,0CAA0C,CAAC,CAAC,CAAC,EAAE,iuBAAutB,CAAC,CAAC,EAAeJ,EAAE,IAAI,CAAC,SAAS,CAAcE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAS,4DAA4D,CAAC,EAAeA,EAAE,IAAI,CAAC,SAAS,oDAAoD,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,sDAAmEE,EAAE,KAAK,CAAC,CAAC,EAAE,8JAAiKA,EAAE,KAAK,CAAC,SAAS,aAAa,CAAC,EAAE,+HAA4IA,EAAE,KAAK,CAAC,SAAS,QAAQ,CAAC,EAAE,mYAAuXA,EAAE,KAAK,CAAC,CAAC,EAAE,4IAAyJA,EAAE,KAAK,CAAC,SAAS,IAAI,CAAC,EAAE,kRAA+RA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,sPAAqQA,EAAE,KAAK,CAAC,CAAC,EAAE,4VAAyWA,EAAE,KAAK,CAAC,CAAC,EAAE,gTAAySA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,oCAAiDA,EAAEC,EAAE,CAAC,KAAK,yEAAyE,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,2BAA2B,CAAC,CAAC,CAAC,EAAE,IAAiBF,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAS,oDAAoD,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,4GAAyHE,EAAE,KAAK,CAAC,SAAS,UAAU,CAAC,EAAE,wIAAqJA,EAAE,SAAS,CAAC,SAAS,KAAK,CAAC,EAAE,oJAAiKA,EAAEC,EAAE,CAAC,KAAK,iDAAiD,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,2BAA2B,CAAC,CAAC,CAAC,EAAE,sLAAmMF,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAS,gCAAgC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,6FAA0GE,EAAEC,EAAE,CAAC,KAAK,4DAA4D,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,mBAAmB,CAAC,CAAC,CAAC,EAAE,oaAAoa,CAAC,CAAC,EAAeJ,EAAE,IAAI,CAAC,SAAS,CAAcE,EAAE,SAAS,CAAC,SAAS,MAAM,CAAC,EAAE,IAAiBA,EAAEC,EAAE,CAAC,KAAK,4DAA4D,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,gBAAgB,CAAC,CAAC,CAAC,EAAE,4RAA+RF,EAAEC,EAAE,CAAC,KAAK,6EAA6E,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,wBAAwB,CAAC,CAAC,CAAC,EAAE,4cAAydF,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeF,EAAE,KAAK,CAAC,SAAS,CAAcE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAS,mEAAmE,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,+nBAA4oBE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,SAAS,CAAC,SAAS,OAAO,CAAC,EAAE,qCAAkDA,EAAE,KAAK,CAAC,SAAS,UAAU,CAAC,EAAE,gBAA6BA,EAAE,KAAK,CAAC,SAAS,WAAW,CAAC,EAAE,6EAA0FA,EAAE,KAAK,CAAC,SAAS,SAAS,CAAC,EAAE,6FAA0GA,EAAE,KAAK,CAAC,SAAS,aAAa,CAAC,EAAE,6GAA0HA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAS,0CAA0C,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,srBAAmsBE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAcE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAS,wBAAwB,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,ypBAAsqBE,EAAEC,EAAE,CAAC,KAAK,+GAA+G,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,cAAc,CAAC,CAAC,CAAC,EAAE,8JAA2KF,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,SAAS,CAAC,SAAS,KAAK,CAAC,EAAE,qiBAAkjBA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAS,sCAAsC,CAAC,EAAeA,EAAE,IAAI,CAAC,SAAS,uaAAua,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAcE,EAAE,SAAS,CAAC,SAAS,OAAO,CAAC,EAAE,yXAAsYA,EAAEC,EAAE,CAAC,KAAK,8EAA8E,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,uBAAuB,CAAC,CAAC,CAAC,EAAE,4BAAyCF,EAAEC,EAAE,CAAC,KAAK,8DAA8D,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,wBAAwB,CAAC,CAAC,CAAC,EAAE,4FAAoGF,EAAE,KAAK,CAAC,CAAC,EAAeF,EAAE,SAAS,CAAC,SAAS,CAAcE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAS,yBAAyB,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,wLAAqME,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,KAAkBA,EAAE,SAAS,CAAC,SAAS,cAAc,CAAC,EAAE,qNAAkOA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,KAAkBA,EAAE,SAAS,CAAC,SAAS,WAAW,CAAC,EAAE,4wBAAyxBA,EAAEC,EAAE,CAAC,KAAK,8DAA8D,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,UAAU,CAAC,CAAC,CAAC,EAAE,KAAkBF,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,KAAkBA,EAAE,SAAS,CAAC,SAAS,oBAAoB,CAAC,EAAE,6FAA0GA,EAAE,KAAK,CAAC,SAAS,UAAU,CAAC,EAAE,4RAAySA,EAAEC,EAAE,CAAC,KAAK,kCAAkC,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,UAAU,CAAC,CAAC,CAAC,EAAE,aAA0BF,EAAEC,EAAE,CAAC,KAAK,uCAAuC,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,UAAU,CAAC,CAAC,CAAC,EAAE,0KAAuLF,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,KAAkBA,EAAE,SAAS,CAAC,SAAS,oBAAoB,CAAC,EAAE,wpBAAwpB,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAcE,EAAE,SAAS,CAAC,SAAS,uBAAuB,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,yHAAyH,CAAC,CAAC,EAAeF,EAAE,KAAK,CAAC,SAAS,CAAcE,EAAE,KAAK,CAAC,kBAAkB,IAAI,SAAsBA,EAAE,IAAI,CAAC,SAAS,wCAAwC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,kBAAkB,IAAI,SAAsBA,EAAE,IAAI,CAAC,SAAS,2MAAsM,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,kBAAkB,IAAI,SAAsBA,EAAE,IAAI,CAAC,SAAS,uNAAwM,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,kBAAkB,IAAI,SAAsBF,EAAE,IAAI,CAAC,SAAS,CAAC,mGAAgHE,EAAEC,EAAE,CAAC,KAAK,0DAA0D,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,eAAe,CAAC,CAAC,CAAC,EAAE,+DAA+D,CAAC,CAAC,CAAC,CAAC,EAAeJ,EAAE,KAAK,CAAC,kBAAkB,IAAI,SAAS,CAAcE,EAAE,IAAI,CAAC,SAAS,0GAA0G,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAcA,EAAE,SAAS,CAAC,SAAS,CAAcE,EAAE,KAAK,CAAC,CAAC,EAAE,KAAK,CAAC,CAAC,EAAE,0FAAuGA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,MAAM,CAAC,IAAI,GAAG,UAAU,eAAe,OAAO,OAAO,IAAI,qEAAqE,OAAO,6VAA6V,MAAM,CAAC,YAAY,aAAa,EAAE,MAAM,MAAM,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAcA,EAAE,KAAK,CAAC,SAAS,CAAC,6EAA0FE,EAAE,KAAK,CAAC,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,mQAAgRA,EAAEC,EAAE,CAAC,KAAK,yEAAyE,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,4BAA4B,CAAC,CAAC,CAAC,EAAE,oBAAiCF,EAAEC,EAAE,CAAC,KAAK,6CAA6C,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,+CAA+C,CAAC,CAAC,CAAC,EAAE,oDAAiEF,EAAEC,EAAE,CAAC,KAAK,6CAA6C,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,sCAAsC,CAAC,CAAC,CAAC,EAAE,IAAiBF,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeF,EAAE,KAAK,CAAC,SAAS,CAAcE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,EAAeQ,EAAuBV,EAAIC,EAAS,CAAC,SAAS,CAAcD,EAAE,IAAI,CAAC,SAAS,CAAC,yNAAsOE,EAAE,KAAK,CAAC,SAAS,GAAG,CAAC,EAAE,mPAAgQA,EAAEC,EAAE,CAAC,KAAK,yEAAyE,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,YAAY,CAAC,CAAC,CAAC,EAAE,yPAA4PF,EAAEC,EAAE,CAAC,KAAK,4DAA4D,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,eAAe,CAAC,CAAC,CAAC,EAAE,wLAAgMF,EAAEC,EAAE,CAAC,KAAK,6EAA6E,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,4BAA4B,CAAC,CAAC,CAAC,EAAE,iHAA8HF,EAAEC,EAAE,CAAC,KAAK,6CAA6C,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,wBAAwB,CAAC,CAAC,CAAC,EAAE,wJAAwJ,CAAC,CAAC,EAAeJ,EAAE,IAAI,CAAC,SAAS,CAAcE,EAAE,SAAS,CAAC,SAAS,KAAK,CAAC,EAAE,yMAAsNA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,qDAAqD,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,sdAAmeE,EAAEC,EAAE,CAAC,KAAK,6EAA6E,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,uCAAuC,CAAC,CAAC,CAAC,EAAE,8KAAoK,CAAC,CAAC,EAAeJ,EAAE,IAAI,CAAC,SAAS,CAAC,8mBAAsnBE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,8BAA2CA,EAAE,SAAS,CAAC,SAAS,OAAO,CAAC,EAAE,kGAA+GA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,+DAA+D,CAAC,CAAC,CAAC,EAAeA,EAAE,IAAI,CAAC,SAAS,4dAAwc,CAAC,EAAeA,EAAE,IAAI,CAAC,SAAS,oVAA+U,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,8BAA2CE,EAAE,SAAS,CAAC,SAAS,OAAO,CAAC,EAAE,kGAA+GA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,+CAA+C,CAAC,CAAC,CAAC,EAAeA,EAAE,IAAI,CAAC,SAAS,qfAAse,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,8BAA2CE,EAAE,SAAS,CAAC,SAAS,OAAO,CAAC,EAAE,8BAA2CA,EAAE,SAAS,CAAC,SAAS,MAAM,CAAC,EAAE,gDAA6DA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,iCAA4B,CAAC,CAAC,CAAC,EAAeA,EAAE,IAAI,CAAC,SAAS,iXAAkW,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,8BAA2CE,EAAE,SAAS,CAAC,SAAS,OAAO,CAAC,EAAE,8BAA2CA,EAAE,SAAS,CAAC,SAAS,MAAM,CAAC,EAAE,iDAA8DA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,+BAA+B,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,8SAAiTE,EAAE,KAAK,CAAC,CAAC,EAAE,8EAA2FA,EAAE,KAAK,CAAC,CAAC,EAAE,4DAAyEA,EAAE,KAAK,CAAC,SAAS,OAAO,CAAC,EAAE,uBAAoCA,EAAE,KAAK,CAAC,SAAS,OAAO,CAAC,EAAE,OAAoBA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,mZAAiZA,EAAEC,EAAE,CAAC,KAAK,qGAAqG,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,6DAA6D,CAAC,CAAC,CAAC,EAAE,cAAc,CAAC,CAAC,EAAeJ,EAAE,IAAI,CAAC,SAAS,CAAC,8BAA2CE,EAAE,SAAS,CAAC,SAAS,OAAO,CAAC,EAAE,8BAA2CA,EAAE,SAAS,CAAC,SAAS,MAAM,CAAC,EAAE,gDAA6DA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,kCAAkC,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,gdAAmdE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,0EAAuFA,EAAE,SAAS,CAAC,SAAS,KAAK,CAAC,EAAE,kCAA+CA,EAAE,SAAS,CAAC,SAAS,uBAAuB,CAAC,EAAE,sfAA8fA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,ybAAscA,EAAE,SAAS,CAAC,SAAS,IAAI,CAAC,EAAE,8ZAA8Z,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAcE,EAAE,KAAK,CAAC,CAAC,EAAE,8BAA2CA,EAAE,SAAS,CAAC,SAAS,OAAO,CAAC,EAAE,8BAA2CA,EAAE,SAAS,CAAC,SAAS,MAAM,CAAC,EAAE,+CAA+C,CAAC,CAAC,EAAeA,EAAE,MAAM,CAAC,IAAI,GAAG,UAAU,eAAe,OAAO,MAAM,IAAI,uEAAuE,OAAO,uQAAuQ,MAAM,CAAC,YAAY,YAAY,EAAE,MAAM,KAAK,CAAC,EAAeA,EAAE,IAAI,CAAC,SAAsBF,EAAE,KAAK,CAAC,SAAS,CAAC,0EAAuFE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,wDAAwD,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,wSAAqTE,EAAE,KAAK,CAAC,SAAS,KAAK,CAAC,EAAE,yHAAsIA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,2CAAwDA,EAAE,KAAK,CAAC,CAAC,EAAE,4EAAyFA,EAAE,KAAK,CAAC,CAAC,EAAE,0CAAuDA,EAAE,KAAK,CAAC,CAAC,EAAE,yDAAsEA,EAAE,KAAK,CAAC,CAAC,EAAE,iCAA8CA,EAAE,KAAK,CAAC,CAAC,EAAE,+EAAuFA,EAAE,KAAK,CAAC,CAAC,EAAE,mDAAgEA,EAAE,KAAK,CAAC,CAAC,EAAE,oCAAiDA,EAAE,KAAK,CAAC,CAAC,EAAE,2BAAwCA,EAAE,KAAK,CAAC,CAAC,EAAE,gDAA6DA,EAAE,KAAK,CAAC,CAAC,EAAE,yBAAsCA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,8MAAsNA,EAAEC,EAAE,CAAC,KAAK,8DAA8D,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,UAAU,CAAC,CAAC,CAAC,EAAE,8EAA2FF,EAAEC,EAAE,CAAC,KAAK,gGAAgG,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,iEAAiE,CAAC,CAAC,CAAC,EAAE,GAAG,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,sEAAsE,CAAC,CAAC,CAAC,CAAC,EAAeS,EAAuBX,EAAIC,EAAS,CAAC,SAAS,CAAcC,EAAE,IAAI,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,cAAc,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,gfAA8eE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,mqBAAmqB,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,yBAAyB,CAAC,CAAC,CAAC,EAAeA,EAAE,IAAI,CAAC,SAAS,gwBAA2vB,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,4CAA4C,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,mJAAgKE,EAAEC,EAAE,CAAC,KAAK,4DAA4D,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,kBAAkB,CAAC,CAAC,CAAC,EAAE,mRAA2RF,EAAEC,EAAE,CAAC,KAAK,wEAAwE,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,2BAA2B,CAAC,CAAC,CAAC,EAAE,oVAAiWF,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,qfAAwfA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,0CAAuDA,EAAEC,EAAE,CAAC,KAAK,6EAA6E,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,yBAAyB,CAAC,CAAC,CAAC,EAAE,6bAAqcF,EAAEC,EAAE,CAAC,KAAK,+CAA+C,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,wBAAwB,CAAC,CAAC,CAAC,EAAE,8BAA8B,CAAC,CAAC,EAAeJ,EAAE,KAAK,CAAC,SAAS,CAAcE,EAAE,SAAS,CAAC,SAAS,+BAA+B,CAAC,EAAE,GAAG,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,+dAA4eE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,seAAse,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,+BAA+B,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,+cAA4dE,EAAEC,EAAE,CAAC,KAAK,+EAA+E,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,iDAAiD,CAAC,CAAC,CAAC,EAAE,6gCAA6gC,CAAC,CAAC,EAAeF,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,yCAAyC,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,yaAAibE,EAAEC,EAAE,CAAC,KAAK,kFAAkF,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,oCAAoC,CAAC,CAAC,CAAC,EAAE,gEAA6EF,EAAEC,EAAE,CAAC,KAAK,mDAAmD,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,WAAW,CAAC,CAAC,CAAC,EAAE,uBAAoCF,EAAE,SAAS,CAAC,SAAS,sCAAsC,CAAC,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,uUAAoVE,EAAEC,EAAE,CAAC,KAAK,gGAAgG,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,8CAA8C,CAAC,CAAC,CAAC,EAAE,y0BAAy0B,CAAC,CAAC,EAAeF,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,4BAA4B,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,kbAA0bE,EAAEC,EAAE,CAAC,KAAK,2DAA2D,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,cAAc,CAAC,CAAC,CAAC,EAAE,WAAwBF,EAAEC,EAAE,CAAC,KAAK,wDAAwD,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,UAAU,CAAC,CAAC,CAAC,EAAE,+DAA4EF,EAAEC,EAAE,CAAC,KAAK,yEAAyE,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,YAAY,CAAC,CAAC,CAAC,EAAE,yGAAsHF,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,uoBAAopBA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,0NAA0N,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,kDAAkD,CAAC,CAAC,CAAC,EAAeA,EAAE,IAAI,CAAC,SAAS,idAAid,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,YAAY,CAAC,CAAC,CAAC,EAAeA,EAAE,IAAI,CAAC,SAAS,0xBAAgxB,CAAC,EAAeA,EAAE,IAAI,CAAC,SAAsBA,EAAEC,EAAE,CAAC,KAAK,4DAA4D,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,8BAA8B,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,EAAeQ,EAAuBZ,EAAIC,EAAS,CAAC,SAAS,CAAcD,EAAE,IAAI,CAAC,SAAS,CAAC,weAAqfE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,sBAAsB,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,2qCAA8qCE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,0BAA0B,CAAC,CAAC,CAAC,EAAeA,EAAE,IAAI,CAAC,SAAS,qRAAqR,CAAC,EAAeA,EAAE,MAAM,CAAC,IAAI,GAAG,UAAU,eAAe,OAAO,MAAM,IAAI,uEAAuE,MAAM,CAAC,YAAY,WAAW,EAAE,MAAM,KAAK,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,6hBAA0iBE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,+LAAuMA,EAAE,KAAK,CAAC,SAAS,yBAAyB,CAAC,EAAE,sIAAiI,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,gHAA6HE,EAAE,KAAK,CAAC,CAAC,EAAE,kJAAkJ,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,iSAA8SE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,uzBAAiyBA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,mCAAmC,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,8SAA2TE,EAAEC,EAAE,CAAC,KAAK,0DAA0D,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,uCAAkC,CAAC,CAAC,CAAC,EAAE,w0BAAg1BF,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,kCAAkC,CAAC,CAAC,CAAC,EAAeA,EAAE,IAAI,CAAC,SAAS,oyBAA+xB,CAAC,CAAC,CAAC,CAAC,EAAeW,EAAuBb,EAAIC,EAAS,CAAC,SAAS,CAAcD,EAAE,IAAI,CAAC,SAAS,CAAC,sfAAmgBE,EAAEC,EAAE,CAAC,KAAK,qGAAqG,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,2CAA2C,CAAC,CAAC,CAAC,EAAE,0DAAuEF,EAAEC,EAAE,CAAC,KAAK,0FAA0F,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,6BAA6B,CAAC,CAAC,CAAC,EAAE,gBAA6BF,EAAEC,EAAE,CAAC,KAAK,4DAA4D,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,aAAa,CAAC,CAAC,CAAC,EAAE,oDAAiEF,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,QAAQ,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,gDAA6DE,EAAEC,EAAE,CAAC,KAAK,aAAa,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,qBAAqB,CAAC,CAAC,CAAC,EAAE,glBAA6lBF,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,+UAAoTA,EAAE,KAAK,CAAC,CAAC,EAAE,kDAA+DA,EAAE,KAAK,CAAC,CAAC,EAAE,2BAAwCA,EAAE,KAAK,CAAC,CAAC,EAAE,kEAA0EA,EAAE,KAAK,CAAC,CAAC,EAAE,uDAAoEA,EAAE,KAAK,CAAC,CAAC,EAAE,+EAA4FA,EAAE,KAAK,CAAC,CAAC,EAAE,qOAAwOA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,SAAS,CAAC,SAAS,MAAM,CAAC,EAAE,oGAAiHA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeF,EAAE,SAAS,CAAC,SAAS,CAAC,uBAAoCE,EAAE,KAAK,CAAC,CAAC,CAAC,CAAC,CAAC,EAAE,8BAA2CA,EAAE,KAAK,CAAC,CAAC,EAAE,4DAAoEA,EAAE,KAAK,CAAC,CAAC,EAAE,iDAA8DA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,SAAS,CAAC,SAAS,yBAAyB,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,wCAAqDA,EAAE,KAAK,CAAC,CAAC,EAAE,gDAA6DA,EAAE,KAAK,CAAC,CAAC,EAAE,gCAA6CA,EAAEC,EAAE,CAAC,KAAK,6CAA6C,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,uBAAuB,CAAC,CAAC,CAAC,EAAE,IAAiBF,EAAE,KAAK,CAAC,CAAC,EAAE,qEAA6EA,EAAE,KAAK,CAAC,CAAC,EAAE,oEAAiFA,EAAE,KAAK,CAAC,CAAC,EAAE,uCAAuC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAcE,EAAE,SAAS,CAAC,SAAS,UAAU,CAAC,EAAE,2NAAyNA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,QAAQ,CAAC,CAAC,CAAC,EAAeA,EAAE,IAAI,CAAC,SAAS,uwBAA6vB,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAcE,EAAE,KAAK,CAAC,CAAC,EAAeF,EAAE,SAAS,CAAC,SAAS,CAAC,uBAAoCE,EAAE,KAAK,CAAC,CAAC,CAAC,CAAC,CAAC,EAAE,8CAA2DA,EAAE,KAAK,CAAC,CAAC,EAAE,mEAA2EA,EAAE,KAAK,CAAC,CAAC,EAAE,iCAA8CA,EAAEC,EAAE,CAAC,KAAK,6CAA6C,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,uBAAuB,CAAC,CAAC,CAAC,EAAE,IAAiBF,EAAE,KAAK,CAAC,CAAC,EAAE,mDAAgEA,EAAEC,EAAE,CAAC,KAAK,6EAA6E,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,0BAA0B,CAAC,CAAC,CAAC,EAAE,IAAiBF,EAAE,KAAK,CAAC,CAAC,EAAE,iHAAoHA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,SAAS,CAAC,SAAS,yBAAyB,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,6CAA0DA,EAAE,KAAK,CAAC,CAAC,EAAE,6CAA0DA,EAAE,KAAK,CAAC,CAAC,EAAE,qFAA6FA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAcE,EAAE,SAAS,CAAC,SAAS,WAAW,CAAC,EAAE,mNAAsNA,EAAEC,EAAE,CAAC,KAAK,4DAA4D,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,MAAM,CAAC,CAAC,CAAC,EAAE,QAAqBF,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,2BAA2B,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,sNAAmOE,EAAEC,EAAE,CAAC,KAAK,uCAAuC,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,MAAM,CAAC,CAAC,CAAC,EAAE,0JAA0J,CAAC,CAAC,EAAeJ,EAAE,IAAI,CAAC,SAAS,CAAcE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,EAAeY,EAAwBd,EAAIC,EAAS,CAAC,SAAS,CAAcD,EAAE,IAAI,CAAC,SAAS,CAAcE,EAAE,KAAK,CAAC,SAAS,yjBAAyjB,CAAC,EAAE,OAAoBA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,uiBAAojBA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,kCAAkC,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,0iBAA6iBE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,+CAA+C,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,6OAAqPE,EAAEC,EAAE,CAAC,KAAK,+GAA+G,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,uCAAuC,CAAC,CAAC,CAAC,EAAE,iXAAyXF,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,oCAAoC,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,sGAAmHE,EAAEC,EAAE,CAAC,KAAK,wDAAwD,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,sCAAsC,CAAC,CAAC,CAAC,EAAE,yUAA6TF,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,0BAA0B,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,4EAAyFE,EAAEC,EAAE,CAAC,KAAK,2DAA2D,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,kBAAkB,CAAC,CAAC,CAAC,EAAE,6YAAsYF,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,qDAAqD,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,2KAAwLE,EAAEC,EAAE,CAAC,KAAK,4CAA4C,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,8CAA8C,CAAC,CAAC,CAAC,EAAE,+QAAuRF,EAAEC,EAAE,CAAC,KAAK,qGAAqG,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,sEAAsE,CAAC,CAAC,CAAC,EAAE,IAAiBF,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAcE,EAAEC,EAAE,CAAC,KAAK,4CAA4C,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,4CAA4C,CAAC,CAAC,CAAC,EAAeF,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,2EAA2E,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,8bAAscE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,wBAAwB,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,+JAAuKE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,KAAkBA,EAAE,SAAS,CAAC,SAAS,kCAAkC,CAAC,EAAE,qTAAkUA,EAAEC,EAAE,CAAC,KAAK,yCAAyC,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,MAAM,CAAC,CAAC,CAAC,EAAE,8XAA8X,CAAC,CAAC,EAAeJ,EAAE,IAAI,CAAC,SAAS,CAAC,KAAkBE,EAAE,SAAS,CAAC,SAAS,uCAAuC,CAAC,EAAE,+cAAudA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,KAAkBA,EAAE,SAAS,CAAC,SAAS,iBAAiB,CAAC,EAAE,0KAAkLA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,KAAkBA,EAAE,SAAS,CAAC,SAAS,gBAAgB,CAAC,EAAE,4GAAyHA,EAAEC,EAAE,CAAC,KAAK,yEAAyE,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,uCAAkC,CAAC,CAAC,CAAC,EAAE,sJAAmKF,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,KAAkBA,EAAE,SAAS,CAAC,SAAS,wBAAwB,CAAC,EAAE,IAAiBA,EAAE,SAAS,CAAC,SAAS,GAAG,CAAC,EAAE,6JAAgKA,EAAEC,EAAE,CAAC,KAAK,+EAA+E,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,8BAA8B,CAAC,CAAC,CAAC,EAAE,GAAG,CAAC,CAAC,CAAC,CAAC,CAAC,EAAeW,EAAwBf,EAAIC,EAAS,CAAC,SAAS,CAAcD,EAAE,IAAI,CAAC,SAAS,CAAcE,EAAE,KAAK,CAAC,SAAS,yQAAoQ,CAAC,EAAeA,EAAEC,EAAE,CAAC,KAAK,wDAAwD,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAsBF,EAAE,KAAK,CAAC,SAAS,wBAAwB,CAAC,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAS,6FAA6F,CAAC,EAAeA,EAAEC,EAAE,CAAC,KAAK,4CAA4C,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAsBF,EAAE,KAAK,CAAC,SAAS,sCAAsC,CAAC,CAAC,CAAC,CAAC,CAAC,EAAeF,EAAE,KAAK,CAAC,SAAS,CAAC,6PAAgQE,EAAE,SAAS,CAAC,SAAS,MAAM,CAAC,EAAE,gBAA6BA,EAAE,SAAS,CAAC,SAAS,MAAM,CAAC,EAAE,sBAAsB,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,oEAAiFA,EAAEC,EAAE,CAAC,KAAK,qGAAqG,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,2BAA2B,CAAC,CAAC,CAAC,EAAE,k2BAAq2BF,EAAEC,EAAE,CAAC,KAAK,4CAA4C,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,sCAAsC,CAAC,CAAC,CAAC,EAAE,4WAAwV,CAAC,CAAC,EAAeJ,EAAE,IAAI,CAAC,SAAS,CAAC,kyBAAqyBE,EAAEC,EAAE,CAAC,KAAK,oFAAoF,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,6CAA6C,CAAC,CAAC,CAAC,EAAE,QAAqBF,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,yEAAyE,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,moBAAgpBE,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,uWAA+WA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAE,mnBAAsnBA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,SAAS,CAAC,SAAS,WAAW,CAAC,EAAE,oHAAiIA,EAAE,SAAS,CAAC,SAAS,SAAS,CAAC,EAAE,2HAAwIA,EAAE,SAAS,CAAC,SAAS,yCAAyC,CAAC,EAAE,2JAAwKA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,UAAU,gBAAgB,CAAC,CAAC,CAAC,CAAC,EAAeA,EAAE,KAAK,CAAC,SAAsBA,EAAE,SAAS,CAAC,SAAS,oCAAoC,CAAC,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,CAAC,ufAA+fE,EAAEC,EAAE,CAAC,KAAK,6CAA6C,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,cAAc,CAAC,CAAC,CAAC,EAAE,2dAAweF,EAAEC,EAAE,CAAC,KAAK,yEAAyE,YAAY,GAAG,OAAO,YAAY,aAAa,GAAG,UAAU,CAAC,EAAE,QAAQ,oBAAoB,aAAa,GAAG,SAAsBD,EAAEE,EAAE,EAAE,CAAC,SAAS,uBAAuB,CAAC,CAAC,CAAC,EAAE,iDAAiD,CAAC,CAAC,EAAeF,EAAE,IAAI,CAAC,SAAS,mGAAmG,CAAC,CAAC,CAAC,CAAC,EAC/g+Ic,EAAqB,CAAC,QAAU,CAAC,UAAY,CAAC,KAAO,WAAW,YAAc,CAAC,sBAAwB,GAAG,CAAC,EAAE,UAAY,CAAC,KAAO,WAAW,YAAc,CAAC,sBAAwB,GAAG,CAAC,EAAE,WAAa,CAAC,KAAO,WAAW,YAAc,CAAC,sBAAwB,GAAG,CAAC,EAAE,UAAY,CAAC,KAAO,WAAW,YAAc,CAAC,sBAAwB,GAAG,CAAC,EAAE,SAAW,CAAC,KAAO,WAAW,YAAc,CAAC,sBAAwB,GAAG,CAAC,EAAE,UAAY,CAAC,KAAO,WAAW,YAAc,CAAC,sBAAwB,GAAG,CAAC,EAAE,UAAY,CAAC,KAAO,WAAW,YAAc,CAAC,sBAAwB,GAAG,CAAC,EAAE,UAAY,CAAC,KAAO,WAAW,YAAc,CAAC,sBAAwB,GAAG,CAAC,EAAE,WAAa,CAAC,KAAO,WAAW,YAAc,CAAC,sBAAwB,GAAG,CAAC,EAAE,UAAY,CAAC,KAAO,WAAW,YAAc,CAAC,sBAAwB,GAAG,CAAC,EAAE,UAAY,CAAC,KAAO,WAAW,YAAc,CAAC,sBAAwB,GAAG,CAAC,EAAE,UAAY,CAAC,KAAO,WAAW,YAAc,CAAC,sBAAwB,GAAG,CAAC,EAAE,mBAAqB,CAAC,KAAO,UAAU,CAAC,CAAC",
  "names": ["richText", "u", "x", "p", "Link", "motion", "richText1", "richText2", "richText3", "richText4", "richText5", "richText6", "richText7", "richText8", "richText9", "richText10", "richText11", "__FramerMetadata__"]
}