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Carrying out a project in the Netherlands

Are you liable for Dutch tax if you are carrying out a project in the Netherlands with your own employees? The main rule is that you pay tax in the country where you work. However, temporary stationing or project-based work can be subject to other rules.

Suppose that you would like to have one or more non-Dutch employees in your company to work in a Dutch subsidiary on a temporary basis. Or you want to station a trade representative or agent in the Netherlands. In such cases, the answer to the following question is important:

  • Does the employee work in the Netherlands at the company’s account and benefit?

At the Dutch company’s account and benefit

Not at the Dutch company’s accout and benefit

183 days rule

Practice is often more complex

The labour situation, however, is often more complex than described above. Employees change countries and may work in the Netherlands with interruptions. This is why each project requires an individual approach in terms of labour law, tax and social insurance. The Bol International consultants have elaborate knowledge and experience in all aspects and are happy to advise and assist you.

FAQ

How do they verify whether the 12-month period is exceeded?

The Dutch Tax Authorities verifies the length of that period by checking contracting agreements, the payroll, A1 statements of the Social Insurance Bank and random spot checks. The Tax Authorities may also check and audit the entire contractor chain.