Relocation Made Easy
Starting a business in a foreign country can be overwhelming, with unfamiliar rules and complex processes. Our company understands these challenges and provides full support to ensure a smooth transition. We help with company setup, 30% ruling applications, bookkeeping, payroll, and VAT returns, making your landing as easy as possible.
Our clients appreciate our friendly and understanding approach. We take the time to listen to your unique situation as a foreign entrepreneur navigating a new system. By offering personalized support and guidance, we help you overcome challenges and succeed in your business ventures.
As your reliable partner, we simplify the process of running a business in a new country. Our clients value our expertise, personal touch, patience, and continuous support. We invite you to contact us and experience the difference of working with a team that genuinely cares about your success.
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Testimony
I have had the pleasure working with the Lead Group for a number of years. As you can tell by my absent Dutch, I am not from here. We have a smallish but fairly complex business; we needed a real partner to help us navigate the local details of running our business. Lead Group has truly excelled at helping us keep our accounts up to date, be patient with our learning how things work here, and just generally be the people we can go to when we have questions about whether we should zig or zag with a scenario. Let me take this as an opportunity to say thank you to the team and strongly encourage new customers to reach out, have a coffee with them. They will take good care of you!
Jared Huke
CEO at Daito Design Europe
FAQ
The 30% ruling in the Netherlands
What is the purpose of the 30% tax ruling and who is it for?
The primary purpose of the 30% tax ruling is to attract highly skilled expats to work and invest in the Netherlands. It offers a tax advantage by providing a tax-free allowance of up to 30% of the gross salary, effectively reducing the overall income tax burden for eligible individuals.
How long does the 30% tax ruling last?
The 30% tax ruling is granted for a maximum period of five years, with the possibility of extension if specific conditions are met. The ruling’s duration can be reduced if the individual has previously worked or lived in the Netherlands within the 25 years prior to their current employment.
Can the 30% tax ruling be applied retroactively?
Yes, the 30% tax ruling can be applied retroactively if you meet the eligibility requirements and submit your application within four months of starting your employment in the Netherlands. If approved, the ruling will apply from the start date of your employment contract.
Can I change employers while benefiting from the 30% tax ruling?
Yes, you can change employers while benefiting from the 30% tax ruling. However, you must find a new job within three months of leaving your previous employer and meet the eligibility criteria with your new employer. The new employer must also apply for the 30% tax ruling on your behalf.
Is the 30% tax ruling applicable to self-employed individuals or entrepreneurs?
The 30% tax ruling primarily targets employees working for a Dutch employer. However, entrepreneurs who set up a BV (Besloten Vennootschap) and pay themselves a salary as a director or employee of the company may be eligible for the 30% tax ruling if they meet the required conditions.
How do I apply for the 30% tax ruling?
To apply for the 30% tax ruling, you and your Dutch employer must submit a joint application to the Dutch tax authorities (Belastingdienst). It is advisable to work with a trusted Dutch accounting firm or tax advisor, such as Lead Out Finance, to help guide you through the application process and ensure all necessary documentation is submitted correctly.
Can my family members also benefit from the 30% tax ruling?
While your family members cannot directly benefit from the 30% tax allowance on their income, they may benefit indirectly through the tax exemption on deemed income from a substantial shareholding (box 2 income) and the tax exemption for assets and savings (box 3 income) if you choose the partial non-resident taxpayer status.
What is the purpose of the 30% tax ruling and who is it for?
The primary purpose of the 30% tax ruling is to attract highly skilled expats to work and invest in the Netherlands. It offers a tax advantage by providing a tax-free allowance of up to 30% of the gross salary, effectively reducing the overall income tax burden for eligible individuals.
How long does the 30% tax ruling last?
The 30% tax ruling is granted for a maximum period of five years, with the possibility of extension if specific conditions are met. The ruling’s duration can be reduced if the individual has previously worked or lived in the Netherlands within the 25 years prior to their current employment.
Can the 30% tax ruling be applied retroactively?
Yes, the 30% tax ruling can be applied retroactively if you meet the eligibility requirements and submit your application within four months of starting your employment in the Netherlands. If approved, the ruling will apply from the start date of your employment contract.
Can I change employers while benefiting from the 30% tax ruling?
Yes, you can change employers while benefiting from the 30% tax ruling. However, you must find a new job within three months of leaving your previous employer and meet the eligibility criteria with your new employer. The new employer must also apply for the 30% tax ruling on your behalf.
Is the 30% tax ruling applicable to self-employed individuals or entrepreneurs?
The 30% tax ruling primarily targets employees working for a Dutch employer. However, entrepreneurs who set up a BV (Besloten Vennootschap) and pay themselves a salary as a director or employee of the company may be eligible for the 30% tax ruling if they meet the required conditions.
How do I apply for the 30% tax ruling?
To apply for the 30% tax ruling, you and your Dutch employer must submit a joint application to the Dutch tax authorities (Belastingdienst). It is advisable to work with a trusted Dutch accounting firm or tax advisor, such as Lead Out Finance, to help guide you through the application process and ensure all necessary documentation is submitted correctly.
Can my family members also benefit from the 30% tax ruling?
While your family members cannot directly benefit from the 30% tax allowance on their income, they may benefit indirectly through the tax exemption on deemed income from a substantial shareholding (box 2 income) and the tax exemption for assets and savings (box 3 income) if you choose the partial non-resident taxpayer status.
Dutch Business
What does a Dutch Besloten Vennotschap mean?
Besloten Vennootschap, abbreviated as BV is a legal business entity/structural option available to those looking to begin a business in Holland. It is the equivalent of a private LLC.
What are the requirements for starting a BV?
To set up a BV in the Netherlands, the first step is to create the company’s legal framework by drafting its statutes in a notarial deed. This process is known as incorporation. After that, a starting capital deposit of €0.01, which can be in cash or in kind, must be made.
Next, the company needs to be registered in the KVK’s Business Register (Handelsregister). It’s important to note that until the registration is complete, the founder(s) remain personally liable for the company. This registration process is typically handled by a civil-law notary.
Finally, the BV must be registered with the Dutch Tax and Customs Administration (Belastingdienst). This step is also typically taken care of by the civil-law notary.
Can the 30% tax ruling be applied retroactively?
Yes, the 30% tax ruling can be applied retroactively if you meet the eligibility requirements and submit your application within four months of starting your employment in the Netherlands. If approved, the ruling will apply from the start date of your employment contract.
What tax considerations are there for a private LLC/BV structure?
If an individual owns 5% or more of their company’s shares, they are considered to have a ‘substantial interest’ (aanmerkelijk belang) and are referred to as a ‘director and major shareholder’ (DGA).
As a DGA, it is necessary to pay income tax (inkomstenbelasting) on the salary earned and potentially Dutch dividend tax (dividendbelasting). Paying yourself a salary from a BV is relatively costly, and a less expensive option (fiscally) is to pay out a dividend. The BV must also pay corporation tax (vennootschapsbelasting, VPB) on its profits.
If I have a BV, can I hire additional personnel?
The 30% tax ruling primarily targets employees working for a Dutch employer. However, entrepreneurs who set up a BV (Besloten Vennootschap) and pay themselves a salary as a director or employee of the company may be eligible for the 30% tax ruling if they meet the required conditions.
How much tax do I pay as a ZZP in the Netherlands?
In the first tax bracket (1), the corporate income tax rate will increase from 15% to 19%, resulting in a higher tax payment on profits up to €200,000. If the business profit exceeds €200,000, a tax rate of 25.8% applies on the exceeding amount, which is consistent with the previous year’s percentage.
How long can US citizens stay in the Netherlands without applying for permanent residence?
Citizens of the United States may stay in Holland for up to 90 days before they must acquire/apply for permanent residence.
How Do I Register as a ZZP’er in the Netherlands?
Registering to be a freelancer is super simple, and you can do this by filling in a form on the KVK website, which will ask for your name, business name, and contact details. Once you have completed this submission to the KVK, you will get an appointment date to meet with a KVK employee.
What does a Dutch Besloten Vennotschap mean?
Besloten Vennootschap, abbreviated as BV is a legal business entity/structural option available to those looking to begin a business in Holland. It is the equivalent of a private LLC.
What are the requirements for starting a BV?
To set up a BV in the Netherlands, the first step is to create the company’s legal framework by drafting its statutes in a notarial deed. This process is known as incorporation. After that, a starting capital deposit of €0.01, which can be in cash or in kind, must be made.
Next, the company needs to be registered in the KVK’s Business Register (Handelsregister). It’s important to note that until the registration is complete, the founder(s) remain personally liable for the company. This registration process is typically handled by a civil-law notary.
Finally, the BV must be registered with the Dutch Tax and Customs Administration (Belastingdienst). This step is also typically taken care of by the civil-law notary.
Can the 30% tax ruling be applied retroactively?
Yes, the 30% tax ruling can be applied retroactively if you meet the eligibility requirements and submit your application within four months of starting your employment in the Netherlands. If approved, the ruling will apply from the start date of your employment contract.
What tax considerations are there for a private LLC/BV structure?
If an individual owns 5% or more of their company’s shares, they are considered to have a ‘substantial interest’ (aanmerkelijk belang) and are referred to as a ‘director and major shareholder’ (DGA).
As a DGA, it is necessary to pay income tax (inkomstenbelasting) on the salary earned and potentially Dutch dividend tax (dividendbelasting). Paying yourself a salary from a BV is relatively costly, and a less expensive option (fiscally) is to pay out a dividend. The BV must also pay corporation tax (vennootschapsbelasting, VPB) on its profits.
If I have a BV, can I hire additional personnel?
The 30% tax ruling primarily targets employees working for a Dutch employer. However, entrepreneurs who set up a BV (Besloten Vennootschap) and pay themselves a salary as a director or employee of the company may be eligible for the 30% tax ruling if they meet the required conditions.
How much tax do I pay as a ZZP in the Netherlands?
In the first tax bracket (1), the corporate income tax rate will increase from 15% to 19%, resulting in a higher tax payment on profits up to €200,000. If the business profit exceeds €200,000, a tax rate of 25.8% applies on the exceeding amount, which is consistent with the previous year’s percentage.
How long can US citizens stay in the Netherlands without applying for permanent residence?
Citizens of the United States may stay in Holland for up to 90 days before they must acquire/apply for permanent residence.
How Do I Register as a ZZP’er in the Netherlands?
Registering to be a freelancer is super simple, and you can do this by filling in a form on the KVK website, which will ask for your name, business name, and contact details. Once you have completed this submission to the KVK, you will get an appointment date to meet with a KVK employee.