HomepageStep-by-step guide for carrying out a temporary assignment in the Netherlands
If you are a self-employed entrepreneur (zzp'er) and intend to carry out a temporary assignment in the Netherlands, you will have to comply with the rules set by the Dutch government. You can use this step-by-step guide to quickly determine which obligations you must fulfil.
This step-by-step guide is aimed specifically at self-employed entrepreneurs whose company is based outside the Netherlands. Other rules apply if you are a self-employed entrepreneur who wants to start a company or establish a branch in the Netherlands. These rules can be found in the step-by-step guide for starting a business and on the pages about starting or buying a business on this website.
This step-by-step guide is merely a guideline. You may be subject to other obligations as well. For further information, contact the Chamber of Commerce (KvK) or the Dutch Tax and Customs Administration (Belastingdienst). If you want to know more about the business climate of the Netherlands, sectors offering good opportunities and the practical aspects of doing business, visit www.hollandtrade.com, which is run by the Agency for International Business and Cooperation (NL EVD International).
Step-by-step guide
1. Check whether you meet the conditions for residence in the Netherlands
You may need a residence permit or a visa if you as an entrepreneur wish to reside in the Netherlands on a temporary basis. You must register with your local municipal authority if you remain in the Netherlands for longer than four months.
2. Check whether you have the professional qualifications required in the Netherlands
You are only allowed to practise certain professions in the Netherlands if you have the correct certificate. You must have this certificate officially recognised by the competent authority in the country where you obtained the certificate.
3. Apply for an E101/A1 statement
If you work in the Netherlands on a temporary basis, you can sometimes remain insured for social security purposes in the country where your company has its registered office. For this purpose you will need to apply for an E101/A1 statement from the organisation responsible for social security in your country.
4. Register with the Dutch Tax and Customs Administration
If you provide services in the Netherlands, you may have to pay turnover tax (VAT). For this purpose, you must register with the International Office of the Dutch Tax and Customs Administration.
5. Apply for a Declaration of Independent Contractor Status (VAR)
With a Declaration of Independent Contractor Status (VAR) you can demonstrate to customers that you are an entrepreneur and that they do not have to pay social contributions or payroll taxes for you. You can obtain the VAR from the Dutch Tax and Customs Administration.
6. Check whether you need a work permit
You need a work permit if you come from a country outside of the European Economic Area (EEA) or Switzerland. Your customer must apply for this work permit from the Public Employment Service.
7. Always carry valid proof of identity with you
Your customer is required to make a copy of your proof of identity at the start of your assignment and to keep the copy. In addition, you must always be able to show proof of identity in the event of an inspection.
8. Make sure you comply with health and safety rules
As a self-employed entrepreneur you must comply with a number of rules regarding health and safety at work. You must prevent serious occupational dangers for yourself and the people you work with.
9. Check whether you must charge or can claim back VAT
You may have to charge your customer VAT if you carry out an assignment in the Netherlands. You may also be able to claim back VAT that you have paid in the Netherlands.
10. Check whether you need to file an income tax return
If your business does not have a permanent branch in the Netherlands, you are normally not liable for Dutch income tax. However, in some cases you are liable. You can check this with the Dutch Tax and Customs Administration.
11. Apply for a tax and social insurance number
If you have to pay income tax in the Netherlands, you will need a tax and social insurance number. You have to collect this number personally – by appointment – from the Tax and Customs Administration.
12. Check whether you need insurance
In the Netherlands, you are not obliged to insure yourself against business risks. However, if you do not have an E101/A1 statement, you will have to take out Dutch health insurance.
