Dutch American Friendship Treaty (DAFT) Visa in 5 steps: Guide for U.S. Entrepreneurs (2026)
Dec 8, 2025
DAFT visa in short:
Work and residence permit for the Netherlands
Available only to U.S. citizens
Requires starting a Dutch business
€4,500 investment deposit
Processing time: ~8–12 weeks
Renewable after 2 years
Direct family members (spouse and minor children) may join
What Is the DAFT visa?
On 27 March 1956, the USA and the Netherlands signed the Dutch American Friendship Treaty (DAFT). This treaty was signed as part of the so-called Marshall plan, and was intended to foster trade and economic relations between the Netherlands and the United States. Until this day the Dutch American Friendship Treaty offers American business owners a very accessible entry into the Netherlands.
The Dutch American Friendship Treaty visa is a work and residence permit for American immigrants to the Netherlands, which is tied to a self-owned business in the Netherlands. It is a more accessible version of the regular Dutch Self Employed visa. The latter visa works with a more elaborate “point system” to evaluate whether the entrepreneur (and their new business) are of enough “added value” to the Dutch economy. The DAFT visa does not have this requirement, because of the special friendship relationship between the United States and the Netherlands.
For American immigrants to the Netherlands with an entrepreneurial spirit, the Dutch American Friendship Treaty visa is a very attractive option to quickly and easily acquire a work and residence permit for the Netherlands. Entrepreneurs of all sizes are accepted under this visa: self-employed freelancers are just as eligible as big business owners setting up a Dutch branch of their thriving American business. There are no requirements as to the type of business, the type of customers of your business, or their origin. In this article we will explain the process in a few steps, and add some useful tips in the process.
Who Is Eligible for the DAFT Visa (and who isn't) ?
The DAFT visa is only available for American passport holders, looking to work self-employed in the Netherlands. The self owned company must be actively generating revenue from the Netherlands. It cannot be combined with regular employment.
Basic Eligibility Criteria
U.S. citizenship
Starting a Dutch business
No regular employment : at least 25% ownership of the Dutch business
Economic activity
Who Does NOT Qualify
Passive-income relying persons, retirees
Businesses with no economic activity
Persons seeking regular employment
People looking to use dormant shell structures
Position of family members
As a DAFT visa holder you can bring your partner and minor children to the Netherlands. Adult children can only join under exceptional circumstances, under a so-called Article 8 procedure. For example due to medical circumstances. Family members obtain a family member residence permit at the IND. If the partner is not married to the DAFT holder, you need to prove there is a durable relationship. The partner can (of course) be of the same gender as the DAFT applicant. Both the partner and the children of the DAFT applicant are free to work in whichever capacity within the Netherlands. This is actually a broader work permit than the one granted to the DAFT holder, because the family members can enter into regular employment or start their own business. The DAFT holder is required to stay self-employed in the business with which the application was made. Another article goes into more detail about bringing your family under the Dutch American Friendship Treaty visa.
DAFT Visa Requirements (Business structure, Capital and document requirements)
The DAFT visa requires you to operate a business and participate in the Dutch economy. What does that mean in practice? It doesn’t mean you need to register a mega-corporation. Setting up a small business will also get you there. That includes working as a freelancer or cross-border 1099 worker from the Netherlands.
Business Structure Options
The DAFT process starts with deciding what kind of business you are going to set up in the Netherlands. We have a dedicated article that explains the available tax benefits under the Dutch American Friendship Treaty visa, and these will likely dictate your choice between company types.
We advise to start with answering two questions :
(1) Do you expect to earn more than EUR 69,000 (2026) from your business each year?
(2) Have you never lived or worked in the Netherlands before?
If both answers are YES, we advise you to set up a BV because you are probably eligible for the Dutch 30% ruling. The 30% ruling is the holy grail for expats coming to the Netherlands, and for good reason. This ruling in effect gives you 30% of your income tax free and only taxes the remaining 70%. This is a huge benefit to your personal income. For this you need to set up a BV, because it requires an employment relationship with your own company. An eenmanszaak (ZZP) doesn’t provide this. You need to setup this BV and enter into the employment contract with it before you migrate. Otherwise you cannot get the 30% ruling.
Additional benefits of having a BV + 30% ruling include:
Expensing of relocation costs up to € 7,750 (2026), as business costs in your BV;
Expensing of schooling costs for your children on an expat school in the Netherlands, as business costs in your BV;
Swapping your foreign driver’s licence for a Dutch driver’s licence without additional requirements.
If you earn less than EUR 69,000 per year, you might want to look into setting up an Eenmanszaak/ZZP, instead of a BV + 30% ruling. But then you will be missing out on all the above benefits, too. This means no cost expensing as business costs, and obtaining a new driver’s license the regular way. Swapping to a BV + 30% ruling later is not possible. You can only make this call straight at the beginning, after which you will lose this option forever. We have a specific article that explains the difference between the ZZP/eenmanszaak and the BV+30% ruling setup.
What is the capital deposit requirement for DAFT
The DAFT visa has one big, main requirement. You must deposit €4,500 into your Dutch company. This requirement can only be met once the business is actually registered and there is a business bank account in the name of the business. There's no use in depositing the money in a private bank account. Make sure the main DAFT applicant makes the € 4,500 payment to the business bank account, and obtain proof of this payment by way of :
an opening balance sheet from a Dutch BECON registered accountant
Bank statement attesting to the € 4,500 deposit
What documents are needed for a DAFT application
The DAFT visa has a number of document requirements:
Passport copies for everyone, including children.
Children (not parents) need to provide copies of apostilled birth certificates as part of the initial visa application. The originals need to be brought with you to the Netherlands.
Partner/spouse needs to provide in advance, a copy of either:
(a) apostilled marriage certificate, or
(b) for each partner individually: apostilled non-married status certificateThe aforementioned documents are required for the initial visa application process. But later on in the process, you need to register at a Dutch municipality in order to obtain your Dutch social security number (BSN), in order to actually make use of your DAFT visa. So, while not technically part of the visa application process, you surely need to bring with you:
all birth certificates and marriage/non-marriage certificates, in hard copy with an apostille.NOT required: FBI background check.
A further note on certificates and apostilles:
The term "apostille" may be new to many people not accustomed to immigration work. An apostille is basically a certification of a document, that makes it usable in other countries that are part to the Apostille Treaty of 1961. All European countries are part of that treaty, including the Netherlands. Without an apostille a document is only usable in a US domestic context. With an apostille it is usable in all other treaty countries.
Apostilles on birth certificates are valid indefinitely. Apostilles on all other documents are valid for 6 months.
An apostille is an extra piece of paper attached to a certificate, that says something like "Convention de La Haye du 5 octobre 1961" or similar wording. If you have original documents that only need to be (re-)apostilled, you can quite easily do this at an online notary service provider via google.
Many US passport holders are not actually born in the United States. But naturalization certificates (or similar documents) are no replacement for birth certificates. You need the actual birth certificate.
If you bring a child from a pre-deceased or divorced ex-spouse, you need to bring proof about that situation (divorce papers or death certifiacte)
Upon your municipality registration in the Netherlands, you will receive a grace period of 3-4 months to obtain any original documents, if necessary.
DAFT Visa Application: The 5 Steps
Below we will give a simple 5 step guide on how to prepare your DAFT visa application.
Step 1 : Preparing your DAFT application
Your first step is outlining everything you need to obtain the Dutch American Friendship Treaty visa. A good place to start would be the FAQ on the Dutch American Friendship Treaty visa.
These are the main boxes you need to tick:
You have a US passport.
You don’t have a criminal record in the EU area. An FBI background check is not required for this process.
You will migrate to the Netherlands, to live and start a business here (see also step 2).
You are able to bring in a starting capital of EUR 4,500 into the business. Make sure you calculate your business run-up costs on top of this, because you are required to keep this amount there for the duration of your visa.
Bring your apostilled documents.
For family members, additional requirements apply, depending on circumstance:
(a) If you are married you need an apostilled marriage certificate.
(b) If you are divorced you need to bring an apostilled divorce certificate.
(c ) If you bring a child from a deceased ex-spouse, you need to bring an apostilled death certificate.The official website of the Dutch immigration authorities (IND) does a lousy job at explaining the DAFT visa. You do not need a business plan and you do not need to pass the points based test. This only applies to non-American self employed visa applicants.
For your initial DAFT application you don't need to have a residential lease yet, but at some point you are going to have to register somewhere in the Netherlands. In order to register at your municipality, you should be able to provide either a residential lease or ownership title, or a declaration of consent of a home owner confirming your registration there.
Make an appointment with us to get everything started before you move. This way we can fill you in on the exact requirements in terms of documents. We will then file your application ahead of your arrival, so you can plan your IND and municipality meetings immediately after you arrive. You will then get your residence endorsement sticker in your passport and your BSN number, after which you will have all Dutch American Friendship Treaty rights straight from the beginning.
Step 2 : Choose a business type for your Dutch American Friendship Treaty visa application
Above we have explained the differences between the two main company forms ZZP and BV (which allows for the 30% ruling). In terms of preparation, the main thing to consider is this:
The BV+30% ruling needs to be setup at the beginning of the process
The ZZP can only be set up at the tail end of the process (once you have your BSN number)
This explains why you may read different information about how and when to setup your company : it just depends on the type you choose.
Step 3 : Migrate to the Netherlands and go to your IND appointments
If you hire counsel for your DAFT application, your application can be filed from abroad. The confirmation letter will then land at your local Dutch lawyer's or attorney's office. You can get going with your migration to the Netherlands immediately and in parallel with your DAFT application. You don't have to await the final verdict. This is because US passport holders are among a select group of countries who are so-called "MVV exempt". If you have a family member with a non-American, non-EU passport, they cannot migrate to the Netherlands just yet. First they must apply for a combined visa and temporary residence permit (MVV). Once the approval is received, they are required to make an appointment at the Dutch embassy in their home country to pick up their permit. This is a sticker in their passport. At this point their biometrics will also be taken. This process can take about 4-8 weeks, but due to capacity problems at the IND please don't be surprised if it takes 12 weeks.
Upon your arrival, please make an appointment at the IND for your residence endorsement sticker and your biometrics. Go to the IND appointment and make sure that payment of the IND invoice is done and bring your US passport. The IND will issue you your “verblijfssticker” (residence sticker). This is an official sticker in your passport which entitles you to stay and work in the Netherlands for 3 months, which effectively covers the period until the final verdict for your DAFT visa application. The sticker and biometrics appointments need to be schedulded separately, but usually can be booked back to back at your local IND office. You can go to any IND office you like, so there's always going to be one that can serve you immediately (you may just have to travel a bit further).
Step 4 : Get your BSN Number
With your IND sticker in your passport, please make an appointment at the Dutch municipality of your residence (“Gemeente”). Please take the following documents with you: your passport(s), apostilled birth certificate(s), and (if you bring a partner or spouse) your apostilled marriage certificate or certificate of unmarried status. Don't forget to bring the IND confirmation letter (see step 3) and a rental agreement or a statement of consent at your Dutch residential address. Within a few days after this appointment the Gemeente will issue you your BSN number via mail at your chosen address. Please make sure your appointment at the municipality (step 4) takes place after the appointment at the IND (step 3). You need to show your residence endorsement sticker at the Gemeente, otherwise they can't register you. Good to know: The City of Amsterdam nowadays (2026) works without appointments but with walk-ins. You can just show up for the BSN meeting without scheduling ahead.
Step 5 : Complete your Dutch American Friendship Treaty application
Make sure you finalize your DAFT visa application. For this you need:
A fully registered company (either ZZP or BV).
A business bank account with € 4,500 deposited in it.
Proof of said deposity by way of a bank statement and opening balance from a Dutch BECON registered accountant or bookkeeper.
You can expect the Dutch American Friendship Treaty visa verdict to land in about 1-2 months. In the mean time you are free to live and work in the Netherlands as though you already have the DAFT visa.
During the period 2024 - 2026 the DAFT visa application process follows a so-called "expedited procedure". This means that the application can be submitted and approved without having to provide the above-mentioned documents to the IND. The IND reserves the right to perform random checks so you must have the documents the prove your €4,500 deposit in your file. Somewhere in 2026 the expedited procedure will revert back to the old ways, under which the above mentioned documents do need to be submitted as part of the initial application. This means that, from that moment onwards the DAFT application itself is delayed, and as a consequnce the final verdict also lands later.
What do DAFT applicants often get wrong?
In another article, we address some of the most commonly made mistakes by DAFT applicants.
In a nutshell:
Be prepared to work self employed. It's different than regular employment: you need to arrange more stuff for yourself
Check out housing in advance of your move
Don't forget about your tax situation. You are becoming a Dutch tax resident and that's worth looking into in advance
Don't get your information from unqualified people. Reach out to advisors with a known reputation for giving sound advice.
Business plan or financial prognosis are not required.
The "point system" does not apply for DAFT.
You don't need to present an FBI back ground check.
DAFT renewal
You will notice that very little in the way of financial or commercial information pertaining to your Dutch business is required as part of your initial application. After 2 years this situation has changed. At that point you will have financial numbers about your company, and the IND will ask you for those numbers as part of your renewal application. As a rule, the IND will want to see that you earned at least € 1,700 per month from month 7 to 24. If you are looking to extend your DAFT visa after 2 years, we can help with that process as well. Please reach out if you have any questions.
2026 update : rules, regulations and politics
The Dutch climate towards American DAFT applicants is very welcoming. The Dutch consider DAFT applicants "highly skilled migrants" and actually considers the influx of Americans as an opportunity to claw back some brainpower that left the Netherlands for the USA after 1945.
As widely reported, the Dutch 30% ruling is subject to continuous scrutiny and change, including the amendment of previously effectuated changes. From 2027 onwards, 30% holders from 1-1-2024 and onwards will see their 30% tax break scaled back slightly to 27%. In this article we explain the changes to the 30% ruling effective per 2025.
As of 2025, a law is in the works that may extend the residency requirement for Dutch citizenship from 5 years to 10 years. This law will not get into effect before 2027 (if at all) and will not have retroactive effect. That means that only DAFT applicants from 2027 onwards may feel the effect of this change. In practice, hardly any American applies for Dutch citizenship but instead chooses for "Permanent Residency". This allows you to keep your US passport, while negating the requirement for any visa going forward (such as DAFT). Permanent residency status will remain available for anybody who resides lawfully in the Netherlands for 5 years. This will not be affected by this new law.
DAFT Costs
The IND fees for the DAFT application will be as follows in 2026: € 423 for the main applicant, € 254 for the spouse and € 85 for children. The average market rate for DAFT legal fees are €1,500 for a main applicant and € 500 for each joining family member.
DAFT vs Other Dutch Visas
The DAFT visa is by far and wide the best ticket into the Netherlands for self employed Americans. The Start Up Visa and Self Employed visa are horrendously difficult to obtain, and should be avoided if possible. The Highly Skilled Migrant and EU Blue Card visa are options for regularly employed Americans, not self employed Americans.
Need help moving under DAFT to the Netherlands? Reach out today!
It's not for nothing that hundreds of Americans have previously reached out to Cardon & Company for comprehensive support with their DAFT visa applications. We obtain DAFT visas, BV incorporations and 30% rulings for our clients through our all-inclusive packages. From start to finish, we handle every step, we protect your timelines and guarantee a correct filing of your paperwork.
Reach out to us for more information today.
Written by: Diederick Cardon
FAQs: the Dutch American Friendship Treaty (DAFT) visa
Is there a minimum or maximum age for acquiring the DAFT visa?
No, there is not. But if you want to bring dependent children under DAFT, they cannot be 18 years or older at the moment of application. If your child reaches 18 during the DAFT period or renewal, that's not a problem.
If you bring a child that is 18 or older, they may still join you under a family reunification procedure, or Art. 8 ECHR procedure. This process is separate but connected to the DAFT application, and requires proof that the child is financially dependent on you as a parent.
How far in advance should I start up the DAFT process?
Ideally, you should start up the DAFT process about 4-6 weeks before your migration. The most time-consuming part of the process is usually obtaining your official documentation : birth certificates, marriage certificates or declarations of unmarried status. These need to be original and apostilled. Birth certificates can be obtained online.
What is the duration of the DAFT visa grant?
You will be granted the DAFT visa for a period of 2 years. After this you need to apply for an extension. After 5 years, you can apply for permanent residence or citizenship.
How long do I have to wait before I get the DAFT visa?
Expect a period of 2 - 3 months before you receive confirmation of your DAFT visa application. But you will receive a sticker in your passport from the IND within weeks after your arrival. You can use this sticker to work and live in the Netherlands while waiting for the confirmation of your DAFT. Family members will only receive the right to work after the final verdict on the DAFT visa, not with the sticker.
What are the IND registration fees associated with the DAFT application?
The current (2026) IND fees for your DAFT registration are as follows:
- The main applicant : € 423
- The spouse or partner: € 254
- Children: € 85
Can I work in regular employment under DAFT?
No. DAFT is a self-employment visa. You can never use it to work in regular employment. If you do wish to move in that direction, consider the EU Blue Card or the HSM visa. Any joining family members under DAFT in fact are able to work in regular employment, once they have received the final verdict on the DAFT application.
What happens if my application is denied?
The rules are fixed, and if you meet the requirements your application cannot be denied. In the odd case this does happen, you can appeal and remain in-country for the remainder of that procedure.
I want to continue working for my US clients under DAFT. how does that work?
You can do this under DAFT. You continue your work as usual, except now you invoice your US clients from your new Dutch company and let them pay to your Dutch company’s bank account.
Are there any better visa options for Americans in the Netherlands, besides DAFT?
No, the are not. In fact, DAFT is arguably the best and easiest obtainable visa in the entire Dutch visa system. The only easier alternative would be having an EU passport, or having a partner or spouse with an EU passport.
What is the partial non-resident status and should I opt in for it?
The partial non-resident status does not come automatically with DAFT. It comes with the 30% ruling which you may be able to apply for separately. The non-resident status is an exemption for filing Dutch income tax returns for Box 2 (shareholdings >5%) and Box 3 (shareholdings <5%, liquid assets, savings accounts, crypto). The exemption means you are not taxed in the Netherlands and you don’t even have to report it as world income. If you have a 30% ruling, you can opt in for partial non-resident status as part of your annual income tax returns, and it comes highly recommended.
When can I apply for permanent residency?
You can apply for permanent residency after 5 years. This means you need to renew your DAFT visa twice, as it is granted for 2 years.
Does DAFT offer any nice tax breaks?
DAFT itself does not come with any tax benefits. But under certain circumstances, you may be able to make use of certain attractive Dutch tax breaks. Another article explains tax breaks and benefits of the DAFT visa.
Do I need to serve business clients in the Netherlands or USA?
No you don’t. Your clients can come from anywhere.
Do I have to have my BSN number before I move to the Netherlands?
No, you always obtain this number after you arrive in the Netherlands. Sometimes you receive a non-resident BSN number as part of a BV registration prior to your arrival, but this BSN number still needs to be switched to resident, so you still need to show up at the Dutch town hall and register yourself.
Does my Dutch business require a Dutch bank account?
No, your Dutch business can have a bank account from anywhere. That includes online banks such as wise.com or Revolut.
Am I eligible for unemployment benefits under DAFT?
No you cannot claim unemployment benefits under the so-called "Participatiewet" (previously "Wet werk en bijstand"). This includes elder unemployment benefits (AIO), juvenile unemployment benefits (WAJONG), self employed benefits (BBZ), benefits for partly disabled employees and self employed (IOAW and IOAZ) and benefits for temporary labor disability (WBIA).
For my BSN application I want to register myself at a friend's house. Does that work?
Yes it does. You can let your friend sign a Declaration of Consent to that effect. All major Dutch cities offer a template declaration on their websites.
Am I allowed to move in and out of the country during the DAFT application process? Or am I required to sit tight ?
You are allowed to move in and out of the country as you please during the DAFT application process. This is different from, for example, the US Green Card procedure.
Do I have to deposit € 4,500 in my company bank account before I move to the Netherlands?
You have 6 months time to meet this criterium, so it should not be on top of your list. If you have a ZZP company form, you don't even have a company before you migrate let alone a bank account for it. With the BV, you could obtain a bank account in advance of your arrival, but only via an online neo-bank like Revolut or wise.com. Afterwards you can always get a local Dutch bank account for your convenience.
When I showed up at the municipality, it turned out I already had a BSN number. How is this possible ?
If you incorporated a BV company, you may have received a BSN number as part of the Chamber of Commerce registration. That BSN number is an RNI (non-resident) BSN. It usually gets sent to your address back home. Upon registration at your municipality, they will change the BSN from RNI to a normal, resident version.
I am already working in the Netherlands as a Highly Skilled Migrant (HSM) employee. Can I use the DAFT visa to switch to self employment?
Yes you can. Another article explains how you switch from HSM to the DAFT visa.
I expect to change my line of work during the course of my DAFT. Is that possible?
Yes, you can easily add a statutory goal to your Dutch company later on, or you can add a separate Dutch company to diversify your business. This does not impede on your DAFT, as long as you keep the € 4,500 on your bank account. If you run a B.V., make sure the € 4,500 is a contribution to the share capital and that the Equity of the company never drops below € 4,500.
Are there any changes to be expected for the DAFT application process in 2026?
The DAFT application process currently is being expedited by the IND. That means that all applicants currently experience a very fast response from the IND to their application : about 6-8 weeks after submission of the application. During the course of 2026 this will probably change. If possible, try to submit your application within the expedited process.
Is there a diploma requirement for DAFT?
No, there is not.
Is there a business plan requirement for DAFT?
No, there is not.
How long am I required to reside in the Netherlands per year under DAFT?
More than 6 months per year, prorated. So that’s more than half of the time.
How do I deposit my € 4,500 in my company, as required by DAFT?
First open up a bank account in the name of your company. Then deposit the cash in there. It’s that simple. Your bank doesn’t have to be Dutch, so wise.com for example is an option. If you have a Dutch B.V., make sure the payment is a contribution to the nominal share capital of the company.
Is there a check on how much income I generate out of my new Dutch business?
No, your income does not get checked as part of your DAFT application process, and your DAFT will not be jeopardized if your business is not successful at first. Once your DAFT is up for renewal after 2 years, your financials will come into the picture. By that time, you will want to have a sustainable business going on. “Sustainable” here means you must be able to withdraw at least € 1,700 per month in salary from it. We have seen people get away with less (even zero) income, but that's just not the rule.
I am in the Netherlands on a Highly Skilled Migrant (HSM) Visa. I want to switch to DAFT. I have a 3 month grace period for this, right?
No you don’t! This is the most often-made mistake we encounter. The 3-month grace period is only for switching from one HSM employment to another HSM employment. Not to switch from HSM to a new kind of visa, such as DAFT. Another article explains the process of switching from HSM to DAFT.
I hear I need to have at least 2-3 clients for DAFT.
This rule is not about DAFT, but about the business type ZZP which you can choose under DAFT. In this context, it applies if you want to meet the tax break requirements. If you work from a BV this requirement does not apply.
I want to make an appointment at the IND but I don’t have a V-number ?
As part of the DAFT process you need to make 2 appointments at the IND : one for your biometrics, and one for your residence endorsement sticker. You can only make these appointments when you have your V-number. Your V-number becomes available only after submission of your DAFT application at the IND, together with the invoice for your DAFT fees.
Do I have to have Dutch clients in my DAFT business?
No, your clients can come from anywhere.
How does my municipality registration work?
First, make sure you have your residence endorsement sticker from the IND in your passport. Then, check on the website of your municipality how to book a meeting and what to bring. If you wish, we can also arrange a BSN meeting for you at the Amsterdam Expat Center INAmsterdam.
How do I choose between company forms under DAFT?
There are two main company forms : the BV and the ZZP/eenmanszaak. The choice boils down to whether you are eligible for the 30% ruling. If you are eligible for the 30% ruling, another article explains how to choose between ZZP/eenmanszaak and BV+30%. If you are not eligible for the 30% ruling, yet another article explains the basic differences between the ZZP/eenmanszaak and the BV.
I already own a US LLC. Can I register that LLC in the Netherlands and use that to apply for DAFT?
You can register a foreign legal entity, such as an LLC, in the Dutch Chamber of Commerce and work from there. Currently the IND does not accept such a registration for your DAFT application. In any case, working from a Dutch-registered self owned LLC is generally a bad idea:
- Your Dutch-registered LLC will gain a "permanent establishment" in the Netherlands. This is normally not the case if you keep your LLC idle in the US. "Permanent establishment" status makes the LLC subject to Dutch corporate income tax just like a regular Dutch BV. The LLC remains subject to US taxes, but those are income taxes because the LLC is considered a see-through entity under US tax law. Because of this disparity, taxes paid in the Netherlands cannot be offset against taxes paid in the US as you normally would.
- A Dutch-registered LLC will have a very hard time passing KYC hurdles, for example when obtaining a Dutch bank account.
- There are no cost advantages to having a Dutch-registered LLC:
(a) It will have Dutch accounting obligations in addition to US accounting obligations. Dutch accounting for a Dutch-registered LLC is more difficult, hence more expensive.
(b) The cost of registering an LLC at the KVK is similar to registering a new BV.
I already have a pretty successful LLC going in the US. Can I just register a simple Dutch company on the side, meet the DAFT requirements to the minimal extent, and continue to work from my US LLC?
In theory you could do that. But if you continue working from your US LLC in the Netherlands, you will not continue your US tax situation as if nothing has changed. If you are working from the Netherlands, you are going to pay full taxes in the Netherlands. That includes working for a pre-owned US LLC. Taxes in the Netherlands are generally much higher than in the US, so you would be best advised to instead choose a Dutch business type with Dutch tax advantages such as the ZZP eenmanszaak tax breaks or the 30% ruling. You can compare company types here.
Can my dependent family members study in the Netherlands under DAFT ?
Yes they can, but only after they have obtained the final verdict on their DAFT application.
Can I make the switch back from BV+30% to ZZP under DAFT?
Yes, you can. You will lose the investment in setup costs of the BV+30% ruling and you will lose the 30% ruling benefits, but there are no further penalties. You can switch company forms under DAFT without consequence.
How does the "foreign work days tax exemption" work?
If you have a 30% ruling, you can opt in for partial non-resident tax status. If you also have a US income tax filing obligation, this means that any days spent working outside Holland (for example business trips or workations) can be exempted from Dutch (box 1) income tax.
Do I need to have the DAFT visa before I move to the Netherlands?
No, you get the DAFT after you arrive in the Netherlands, never before. You enter the Netherlands with a Schengen 90-day visa, and then pick up your residence endorsement sticker after about 1-2 weeks in-country. This sticker grants you all the DAFT rights straight off the bat. That includes the right to work self employed and reside in the Netherlands, and hop in and out of the country as you please.
Can I use the DAFT visa to visit or work in other EU countries?
The DAFT visa only grants you work and residence rights in the Netherlands. Your right to travel to other EU countries is still dictated by the Schengen 90-day rule. Only EU passport holders may make use of free residence and labor within the EU. DAFT does ensure you don't spend Schengen days in the Netherlands, from the moment of your residence endorsement sticker onwards.
I have already obtained a residence permit in another EU country. Do I still need the DAFT visa if I want to work and live in the Netherlands?
A residence permit in one EU country does not give you any work or residence rights in other EU countries. Only if you have obtained a passport in one EU country can you make use of the freedom to settle in other EU countries.
Can I bring along my family on the DAFT visa?
Yes you can. As part of your DAFT visa grant, your spouse and under-age children are granted the right to live and to work in the Netherlands as well. Your spouse and children actually have more rights than you, because they are free to work self employed and in regular employment. If your family members don’t have a US passport, their immigration process may become a bit more complex on account of the MVV (temporary residence permit) requirement that applies to many passport holders bar Americans and a few others nationalities. Family members under DAFT are only allowed to work in regular employment after the final verdict on the DAFT application. From the moment of obtaining the sticker in their passport, dependent family members can also already work in a self-owned (25%) company in the Netherlands. Another article goes into more detail about family members under the Dutch American Friendship Treaty visa.
What is the maximum age for accompanying children under DAFT?
17 years. Once your kids are 18, they are required to obtain their own separate visa. If they turn 18 during the DAFT visa period, they get to keep the visa until it comes up for renewal after 2 years.
At what point do I start to pay taxes under DAFT?
You only pay taxes over what you earn. If your business is slow or inactive for a while, you don’t pay taxes. In another article we explain more about business taxes under DAFT.
I have a BV and 30% ruling. What can I expect in terms of taxes and costs?
With a 30% ruling, you will want to pay out as much salary as you can. That means you don't have any profits left, so no profit taxes either. You don't pay payroll taxes on top of your salary, because you are director. VAT is not a cost. If you pay it you reclaim it, if you receive it you repay it. What remains is your operational costs, such as office lease, accountant, laptop, business trips. Also your relocation costs and child's schooling costs may be expensed.
I can get a 30% ruling in addition to my DAFT. Are there additional benefits to the 30% ruling?
Our 30% ruling FAQ page explains in more detail. Quite a few actually:
1. You can opt for ‘partial non-residency status’. You will remain tax resident for income purposes, but not for taxation on substantial interest (Box 2) and savings and investments (Box 3). This is almost always an attractive option.
2. As a foreigner you normally must take a new driving test to obtain a Dutch driver’s license. But when you have a 30% ruling you can simply exchange your foreign driver’s license for a Dutch one.
3. Your employer can reimburse your children’s education costs tax-free, under the condition that this education is being provided at an institution specialized in educating foreign expatriate children in the Netherlands.
In addition to this, your employer may reimburse the following costs, tax free :
- relocation of your household goods to the Netherlands;
- plane tickets for you and your family to the Netherlands;
- compensation of relocation costs up to € 7,750 (2026).
Please make sure you keep the invoices and receipts for this in your file.
If I come to Holland under DAFT, what’s going to happen with my US income and assets?
First, bear in mind there is a double-taxation treaty in effect between the Netherlands and the US. This means you will never be taxed twice. Income earned in the Netherlands is first taxed in the Netherlands and at a higher rate than the US would tax it. That means the IRS cannot tax on top of it again. You are still required to file income tax returns in the US, although you will probably wind up not actually paying any taxes. Having a 30% ruling is a huge help on account of the partial-non resident tax status. In another article we explain the US/NL tax situation in broad terms.
I am not sure whether I will meet the 30% ruling criteria under DAFT. Can I transfer from the ZZP to the BV+30% later on?
You can switch from ZZP to BV later on, but you cannot get the 30% ruling after that. The BV without the 30% ruling only makes sense from € 120,000 in profits per year. It misses all the benefits of the 30% ruling of course.
What happens if I don't meet the 30% ruling minimum salary under DAFT?
The 30% ruling is recommended from a salary of € 69,000 per year (2026) and onwards. If you drop below this, not all is lost. Between € 67,000 and € 49,000 per year (2026), you will still enjoy the 30% ruling but just not the full use of it. If you drop below € 49,000 per year, you will lose the 30% ruling. Your taxes will then be recalculated without application of the 30% ruling, but you will not get a penalty.
I earn a substantial amount of income from other sources (savings, real estate, stocks, 401k, trusts). Does that also count towards the minimum for DAFT or the company forms?
No it does not. While it's nice to have some pocket change when you move to the Netherlands, all other sources of income are irrelevant for both your ZZP / BV+30% comparison and your DAFT visa. The income requirements mentioned above only refer to income in your new Dutch company.
How does the 183 day rule work under DAFT?
The 183 day rule is one of the factors used to decide your tax residence in one country or the other, not your visa. During the DAFT application process, it is of no importance. If you work and live in the Netherlands, you are a tax resident here. Check our DAFT tax guide for more info.
My US clients insist on giving me paychecks instead of paying to my new Dutch company's bank account. How do I deal with this?
The Netherlands (much like the rest of the world) does not deal with pay checks. Your clients must pay to your new Dutch company's bank account, or find a service provider that will intermediate with that. Your Dutch business must receive payment on your invoices, otherwise it will not count towards your company's revenue.
If you are using a US legal entity for your invoicing, you can keep using that and draw the payments from there to the new Dutch company. You would do this by sending invoices from the new Dutch company to the US company for services rendered.
