Obtain a passport, get your documents in order and get an apostille for your important documentation
Apostilles are typically necessary for Birth, Marriage and Divorce Certificates. An apostille is a certificate that verifies your documents for participating foreign countries such as the Netherlands. Depending on your state, this can potentially take some time and typically must be done by the state that issued the document. For example, if you were born in California and moved to New York, you will typically need to obtain an Apostille from California. Each state varies in their specific requirements.
Apply for the DAFT through the IND’s official website
Under the DAFT processing rules, first-time applicants have a grace period of up to six months to submit evidence of their business bank account, BSN and KvK registration. You can simply leave the BSN and KvK fields blank when applying. The required business documents depend on the business structure is chosen.
Move to the Netherlands and register with the municipality (gemeente)
You will need to attend an in-person appointment where you bring your U.S. passport, proof of Dutch address, IND residence documents/confirmation and apostilled birth, marriage and divorce certificates. Once your registration is processed, you will obtain your BSN.
Register your business with the KvK
The Kamer van Koophandel (KvK) is the Dutch Chamber of Commerce. You must first research which business structure fits you the best. The options are a sole proprietorship (eenmanzaak/ ZZP), a partnership or a Dutch private limited company (BV). Partnerships and BVs will require additional steps and incur further cost. Once those steps are completed, complete the KvK’s online registration form and book an appointment to finalize your registration.
Open a business bank account and deposit at least € 4,500
This can often be done at ABN AMRO, ING or Rabobank. You will need to provide your passport, BSN and your KvK registration number. You may also be expected to provide a business plan, proof of funds and U.S. tax information. Depending on your business structure, a UBO (ultimate beneficial owners) may be necessary. For a BV articles of association and a shareholder register may be needed. For a partnership, the partnership agreement and identification of partners may be necessary.
How can Sanders US Tax Services help me with the DAFT application process?
We combine Dutch and U.S. tax expertise to help you understand the tax implications of moving to the Netherlands under the Dutch American Friendship Treaty (DAFT). You may have good reasons to retain your U.S. LLC after your move or be considering a distribution from your 401(k) or IRA. Understanding how both countries will treat these decisions is essential to avoiding unexpected tax liabilities.
We work with selected Dutch immigration attorneys to support the legal aspects of your move. Although we do not provide legal services or Dutch accounting and bookkeeping services ourselves, we can coordinate with these attorneys and selected accounting firms to help you manage the process from start to finish.
Kristina Thomas
Originally from Indiana, Kristina has lived in the Netherlands for 10 years. She's a tax senior at our Rotterdam office. Kristina knows everything there is to know about moving to the Netherlands under the DAFT agreement.
