News - Netherlands

Netherlands - February 2014

Non-resident workers required to register with municipality to obtain Tax ID

Non-residents working in the Netherlands now have to register with a Dutch municipality to obtain a Tax ID (BSN).

As of 2014 it is no longer possible for non-residents to obtain an ID from the Dutch tax office. It is irrelevant whether their presence in the Netherlands is during the week only or whether they are tax residents of another country.

If their presence in the Netherlands does not exceed four months, they will be registered in the Municipal Personal Records Database / Non-Residents Register (RNI) and issued with a Tax ID. 18 municipalities in the Netherlands have a registration desk where Tax ID’s are issued to non-residents.

If their stay exceeds four months, they have to obtain a Tax ID through registration with the municipality in the place where they live in the Netherlands. They have to be registered in the Municipal Personal Records Database (GBA) within five days of their arrival in the Netherlands

Employers need their employees’ Tax ID in order to be able to pay tax and social security contributions. Not having such ID may result in higher tax rates and fines.


Dutch Government’s Guide to Registration For Foreign Nationals

For further information or to discuss the consequences of the above, please contact Rina Driece, on +31 10 224 6 424 at Loyens & Loeff Rotterdam -


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