Citizen service number or tax and social insurance number

When you register with a Dutch municipality, you will receive a citizen service number (burgerservicenummer, BSN). The Dutch government uses this unique personal identification number when processing your personal data. You can use the BSN to identify yourself to government agencies, health care providers and educational institutions.

BSN or tax and social insurance number

You need a BSN if you are liable for tax in the Netherlands. If you do not have a BSN, but you do need to pay taxes in the Netherlands, you can use your tax and social insurance number (sofinummer). This will be the case, for example, if you live in the Netherlands for a short time and are not registered with a municipality. You must apply to the Dutch Tax and Customs Administration (Belastingdienst) for a tax and social insurance number.

If you employ staff and you remit payroll taxes for them to the Dutch Tax and Customs Administration, you must record the BSN of every employee in your personnel files. Any employees without a BSN must apply for a tax and social insurance number from the Dutch Tax and Customs Administration.

Application for a tax and social insurance number

You or your employee must collect the tax and social insurance number in person from one of the offices of the Dutch Tax and Customs Administration. You or your employee must first schedule an appointment to do so via the Tax Information Line. You can make an appointment for several employees at the same time. The website of the Dutch Tax and Customs Administration lists the conditions that you or your employee must meet to be eligible for a tax and social insurance number.

Citizen service number for healthcare, childcare and rented homes

Several sectors are required to include the citizen service number (burgerservicenummer, BSN) in its administration. For the childcare allowance, childcare organisations are required to ask for the BSN of the parents and their child/children. Health insurance companies and landlords collect this information for the purposes of the healthcare and rent allowance. The BSN is included in the patient/client data exchanged by healthcare providers, assessment bodies and health insurance companies.