Netherlands (Holland) - Tax Guide for Freelance Contractors
Welcome to our guide to Dutch Taxation. You will find a wealth of information which will be useful if you plan to work in, or place consultants in, The Netherlands.
Our tax guides give a general overview of the actual taxation rates and rules at the time of writing. There are of course many ways to legally reduce tax or social security burdens in The Netherlands. Please contact us for more information or an actual breakdown of your situation, and to find out more about our range of payroll and contact management services in The Netherlands.
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Dutch Income Tax
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Dutch Social Security
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Dutch Visas and Work Permits
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Umbrella and Contract Management Services in Netherlands
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Download our Dutch Taxation Factsheet
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Useful Forms and Leaflets for Dutch Tax
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Contact our Dutch Tax Specialists
Nationals of the EU/EEA Member States and Switzerland are able to work without restriction in the Netherlands, except for citizens of the most two recent members Bulgaria and Romania.
Bulgarian and Romanian citizens still need a work permit to be able to work in the Netherlands. Although temporary exemptions may be granted for sectors in which there is a shortage of labour.
Citizens from all other countries need to go through a full work permit and residence permit application (unless they are highly educated persons or highly skilled migrants, see below). In general, the Dutch client must be able to show that it has advertised the position for several months and has been unable to find anyone on the local Dutch market or from any of the EU Member States. The skills therefore have to be rare and in demand, and the person generally highly qualified. For some sectors and occupations (for example international transport, inland navigation, health care sector and slaughtering sector) an abridged procedure applies. The employer has to apply for the work permit before the employee can come to the Netherlands and the process is lengthy (months rather than weeks) and a successful outcome not guaranteed. Usually, the employer can at the same time apply for a provisional residence permit (MVV) which the individual will need to enter the Netherlands. After arrival, he has to register with the alien’s police and/or the town hall (depending on the area).
As of 1 January 2009 the Netherlands have introduced a new Admission Scheme for Highly Educated Persons. Highly educated persons who have attained at least a Master’s degree can obtain a residence permit for a maximum of 1 year in order to find a job as a highly skilled migrant or to start an innovative company. In addition to the qualification a points system is applicable. The candidate has to score at least 35 points out of 40. A master’s degree gives 25 points, a PhD 30 points, 5 points are awarded if the person is between 21 and 40 years old, another 5 points can be obtained if the person has previously worked or studied in the Netherlands, speaks Dutch or English or has received his diploma in a country that is party to the Bologna Declaration.