Health care insurance
Business owners and employees who live in the Netherlands are obliged to take out health care insurance under the Health Care Insurance Act (Zorgverzekeringswet, Zvw). This obligation also applies if you do not live here, but are insured under the AWBZ, a national insurance, in the Netherlands. You pay the premium for the health insurance to your care insurer. In addition, you pay an income-based contribution to the Tax and Customs Administration (Belastingdienst).