Working in the Netherlands - established abroad
Working in the Netherlands as a foreign contractor
When foreign nationals accept a contract to work in the Netherlands, a number of important factors need to be taken into account. ASV Advies has experienced consultants that can advise you on these and other subjects as regards cross-border contracts.
For more information on working in the Netherlands as foreign contractors, go directly to:
Nature of the contract
When you are working in the Netherlands and established abroad
In the event that you as a foreign contractor enter into a contract with a client to carry out work in the Netherlands, it is important to know that different rules apply for contractors that are established in the EU, EEA, or Switzerland, and for those established in so-called third countries. Also, it is important to take into account the nationality of those performing the work.
When the contractor resides in the EU, EEA, or Switzerland
While there is a regime of free flow of goods and services within the EU, EEA and Switzerland, individuals with a different nationality can only work in the Netherlands if they have a valid work and residence permit for the country where the contractor (or his employees) resides, who will perform the work.
The necessity for foreign nationals working in the Netherlands to apply for a residence permit, depends on the duration of stay.
In more detail:
- Duration of stay less than 90 days
When a foreign contractor (or the employee of the contractor) stays in the Netherlands for no more than 90 days, no residence permit needs to be applied for, when the work and residence permits in the other EU-country are still valid. - Duration of stay over 90 days
When the foreign contractor (or the employee of the contractor) will be working in the Netherlands for more than 90 days, a residence permit is necessary. Please note: this concerns calendar days and not days worked.
When the contractor resides outside the EU, EEA, or Switzerland
When the contractor doesn’t have a permanent establishment in an EU- or EEA-country, or Switzerland, his/her employees can only work in the Netherlands when they have a valid work and residence permit. This condition is not related to the duration of the contract and/or the duration of the stay of the individuals involved.
Registration of posted workers from abroad
Working in the Netherlands, established abroad
Independent of the location of the contracting client or the nationality of the workers, they need to be registered at the online desk at least two days before the work starts.
Essential labor conditions
When working in the Netherlands, established abroad
When posting employees to the Netherlands, the client needs to see to it that the contractor respects the core of the national labor conditions. When he fails to do so, both client and contractor may be held responsible.
The core of the labor conditions comprises wage, holiday allowance, annual leave hours and working hours.
Wage taxes and social security contributions for foreign contractors
Working in the Netherlands, established abroad
When workers are posted from a country that has a treaty with the Netherlands, social security payments may be done in the country where the contractor is established. In that case, proof of payment will need to be presented.
In which country wage taxes need to be paid, depends on the duration of the posting and the type of work.
183-days ruling
Apllied when working in the Netherlands, established abroad
When a foreign contractor uses his own staff in the Netherlands to do the job, it is often assumed that wage taxes are due in the country where the contractor resides. However, this is not always the case. In the Netherlands, one is only exempt from paying wage taxes if three conditions are met:
- Given the timeframe of a year, the contractor or his employees can spend no more than 183 days in the Netherlands.
- The contractor does not have a permanent establishment in the Netherlands. One speaks of a permanent establishment when the party has an office in the country, or works on a building project that runs longer than 12 months, or if work on the continental shelf lasts longer than 3 months.
- Making personnel available is not being provided as a service
If the contractor does not pay wage taxes in the Netherlands, while (in hindsight) these were indeed due, the contractor can be held liable. Hence, it does make sense to get solid advice on these matters.
Frequently asked questions
Below an overview of the frequently asked questions about working in the Netherlands for foreign parties:
Belgium, Bulgaria, Croatia, Cyprus (Greek part), Denmark, Germany, Estonia, Finland, France, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Austria, Poland, Portugal, Romania, Slovenia, Slovakia, Spain, Czech Republic, Sweden and Switzerland (not EU or EEA-country, but EU laws are applicable)
Iceland, Liechtenstein and Norway
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