Knowledge Base

Welcome to the Expatax Knowledge Base containing hundreds of answers to questions we received about topics concerning tax, payroll, accounting, legal, business etc. related to the Netherlands. Search in our Knowledge Base or browse the different categories. Expatax is a Dutch tax and accounting firm specialized in assisting international workers, freelancers and companies. Don't hesitate to contact us if you need assistance or check our website.

I have staff working in the Netherlands. My client requires a "G account". What is it?

What is a G-account?


If you make staff available in the Dutch market, the recipient may request you to open a G-account. A G-account is a blocked bank account from which payments can be made only to the tax authorities. The purpose of the G-account is to prevent suppliers (read: employers) from evading payment of wage tax and social security contributions. Furthermore, by paying funds into a G-account in the prescribed manner, the recipient can restrict his liability. This is because the recipient can pay a part of the amount owed to you into your G-account.
Therefore, the recipient pays you for the services of the employee supplied exclusive of the payroll tax and employee insurance contributions presumably owed. The recipient pays the latter amount directly into your G-account.
If a recipient has transferred an amount to your G-account and all the 'rules' have been observed, he may derive a presumption of payment from that transfer. The rules require the recipient to perform various administrative operations. If the recipient pays an amount into your G-account in accordance with the rules, this means that he will not be held liable for that amount if you fail to pay the taxes and contributions. Whether and how a G-account is used, is up to the recipient and the supplier. It is recommended that advance arrangements be made on this point.

Opening a G-account 

You can open a G-account by concluding a 'recipient's liability G-account contract'. There are three parties to such a contract:
  • you, the supplier;
  • the bank with which the G-account is opened;
  • the tax authorities.
You can apply for a G-account by completing the 'Application for recipient's liability G-account' form. This form can be obtained from the tax authorities. Expatax can arrange this for you.
Instead of a G-account the client can also require an audit from a certified public accountant confirming that the payroll calculations were made based on the right assumptions and that the requirements were met. Expatax can perform these audits.
If you need help don't hesitate to contact us. You can do that by using our payroll contact form, or by calling us.
Attached Files
There are no attachments for this article.
There are no comments for this article. Be the first to post a comment.
Security Code Security Code
Related Articles RSS Feed
What is a VAR?
Viewed 3371 times since Mon, Nov 7, 2011
What are the requirements if we want to send employees to the Netherlands?
Viewed 7128 times since Thu, Jan 26, 2012
What is a non-competition clause ("concurrentiebeding")?
Viewed 60945 times since Sun, Feb 17, 2013
From 1 January 2012 the requirements with regards to delaying a day off change.
Viewed 2260 times since Mon, Nov 7, 2011
Taxation of 13th month, holiday allowance and pension fund
Viewed 10171 times since Thu, Sep 5, 2013
What are the rules with respect to vacation days?
Viewed 2440 times since Sun, Feb 17, 2013
Last year I did not have a VAR which qualified my income towards my client. Do I still need to get one?
Viewed 4657 times since Tue, Feb 14, 2012
What are the public holidays in the Netherlands in 2013?
Viewed 14031 times since Wed, Jan 9, 2013
30% tax calculator - gross to net calculation Dutch salary
Viewed 200085 times since Fri, Feb 21, 2014
Taxation of a company car
Viewed 1546 times since Thu, Nov 26, 2015