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.

Resources

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 - http://www.loyensloeff.com/.

Disclaimer

Content is for general information purposes only. The information provided is not intended to be comprehensive and it does not constitute or contain legal or other advice. If you require assistance in relation to any issue please seek specific advice relevant to your particular circumstances. In particular, no responsibility shall be accepted by the authors or by Abbiss Cadres LLP for any losses occasioned by reliance on any content appearing on or accessible from this article. For further legal information click here.

Circular 230 disclosure

To ensure compliance with requirements imposed by the IRS and other taxing authorities, we inform you that any tax advice contained in this article (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties that may be imposed on any taxpayer or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.

Copying

If you would like to copy or otherwise reproduce this article then you may do so provided that: (1) any such copy or reproduction is for your own personal use or if it is made available to any third party it is done so on a free of charge basis; and (2) the article is reproduced in full together with the contact details, disclaimer and any logos as they appear on each article.