First-day notification

If you own a company in the Netherlands and you hire new employees, the Tax and Customs Administration (Belastingdienst) may oblige you to submit a first-day notification (eerstedagsmelding, EDM) regarding these employees. This obligation only applies if there is a particular risk of fraud or illegal workers. If this is the case, you will receive a decision from the Tax and Customs Administration explaining how to submit the first-day notification.

The universal obligation to submit a first-day notification to the Tax and Customs Administration regarding all new employees was withdrawn with effect from 1 January 2009.