Registration

Register as an employer/withholding agent with the tax authorities

(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 authorities/Limburg/Department of International Issues.

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

Wage tax number

After your registration, you will be assigned a wage tax number. You should always state this number in your correspondence with the tax authorities. You will also need this wage tax number when opening a blocked account ( G-account ).

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 authorities will not provide 30% ruling declarations. This will be delayed till the moment the wage tax number is available.