The Migrantic partners write a weekly tax and/or immigration law column in a local newspaper. These columns are also featured below.

Slow death of the VAR (continued): the Model Agreements for independent contractors: do not use them (yet), but use our free offer!

The Declaration of Independent Contractor Status (Verklaring Arbeidsrelatie, VAR) was proof for principals of self-employed professionals (zzp’ers) or freelancers that they would not be held responsible for any payroll taxes with regard to these professionals working for them. With this VAR-declaration the Dutch Tax Administration states that they consider you an independent entrepreneur or a payroll employee. As of 1 May … Lees meer

Independent Contractor Status, the new DBA Act and deemed employment relations

Under the DBA Act, that replaces the VAR per 1 May 2016, the withholding of payroll tax and social security contributions by principals on the remuneration, paid to their contracted parties, is not necessary under certain conditions. This will only apply if the agreement has been presented to the Dutch tax authorities for review, or if one of the published … Lees meer

No Dutch tax for most non-resident supervisory board members

Our State Secretary of Finance Wiebes in his infinite wisdom recently mentioned that the deemed employee relation of supervisory board members for wage tax purposes serves no purpose and will be abolished. By definition, there can be no authority relationship between a company and its supervisory board and therefore no regular employee-employer relation, taxable under our Wage Tax Act. Therefore, … Lees meer

Slow death of the “VAR” (Declaration of Independent Contractor Status)

A Declaration of Independent Contractor Status (Verklaring Arbeidsrelatie, VAR) is proof for clients of self-employed professionals (zzp’ers) or freelancers that they will not be held responsible for any payroll taxes with regard to these professionals working for them. With this VAR-declaration the Dutch Tax Administration states that they consider you an independent entrepreneur or a payroll employee. In 2016, most … Lees meer

BV or not to BV, that is the question

If an individual or a group of individuals decide to set up a business in the Netherlands (often contemplated by the spouse of an expatriate), we usually advise the start-up that a choice for a limited liability company (hereafter BV) is a lot less tax advantageous than becoming sole proprietor (eenmanszaak) or a (personal) partnership (VOF). Please note that setting … Lees meer

Dutch citizenship and Queen Maxima

After five years of consecutive legal residency in the Netherlands, a Dutch passport may be obtained by naturalization or by opting through the Dutch Immigration Service, the IND. For those nationals who are married or who are in a relationship with a Dutch national, naturalisation is possible after three years. In both instances, the foreign … Lees meer

2016 minimum salary requirements knowledge migrants and 30% ruling

Inbound expatriates must monitor their Dutch immigration- and tax status (on a continuous basis). This article is to illustrate why a combined immigration law and international tax approach to expatriates moving to the Netherlands is so important. Knowledge migrants may often benefit from the 30%-ruling (tax status). Apart from several other (different) conditions, both regimes … Lees meer

The Knowledge Migrant entering the Netherlands

Various immigration law procedures allow foreign employees to enter, stay and work in the Netherlands. Entry and stay in the Netherlands depend on nationality and duration of stay. Non-visa nationals (e.g. US nationals) can enter with their passport. Visa nationals (e.g. Indian nationals) require an entry visa. For periods of stay exceeding 90 days in … Lees meer