Register as an employer/withholding agent with the Tax and Customs Administration
(Source: www.belastingdienst.nl)

If you make staff available in the Dutch labour market, you will be the withholding agent for purposes of wage tax/national insurance contributions and employee insurance contributions. A withholding agent is an employer, benefits office, pension fund, etc., that has to withhold payroll taxes from the wages, benefit, pension, etc. You should register as a withholding agent with the competent tax office.

Competent tax office

If you have no other ties with the Netherlands than making staff available, the competent office will be the Tax and Customs Administration/Limburg/Department of International Issues. The address of this office is as follows:

Belastingdienst/Limburg/kantoor Buitenland
Team CIBA/WTP
Postbus 2865
6401 DJ Heerlen
The Netherlands
Telephone number +31 (0)45 577 96 00
Fax number +31 (0)45 577 93 61

The CIBA/WTP Team of this office is concerned with the tax affairs of foreign businesses that make staff available in the Dutch labour market.

If you do have other ties with the Netherlands, for instance if you have a branch, office or workshop in the Netherlands, you should contact your local tax office.

Wage tax number

After your registration, you will receive a package containing forms and tables, which you will need to fulfil your administrative obligations for payroll tax purposes. In addition, you will be assigned a wage tax number. You should always state this number in your correspondence with the Tax and Customs Administration. You will also need this wage tax number when opening a blocked account ( G-account ).

At the moment (1 September 2006) the waiting period for a wage tax number is around 4 months!

During the waiting period a company can however run a payroll administration and pay the employees. Wage tax will be calculated too but can only be paid when the wage tax number has been provided. So this means that everything is legal.

During the waiting period the tax office will not provide 30% ruling declarations or accept first day announcements. These will be delayed till the moment the wage tax number is available.