From employee to contractor

DAFT covers self-employment, so the relocation is a reframe: your employer becomes your client. You register a Dutch business, agree a services contract with the US company, and invoice monthly. For the company this is a familiar contractor arrangement; for you it is treaty residence with your income intact.

What to agree with the US company

  • Scope and rate: you convert the old salary into a monthly or daily fee. The fee is usually higher than the salary, because you now pay for your own benefits.
  • Contractor status: put the deliverables and your independence in the contract. Then the US and Dutch authorities see you as a contractor.
  • IP and confidentiality: you copy the rules on intellectual property and confidentiality from the employment agreement into the services agreement.

Some companies hesitate to employ staff abroad. With this setup, your Dutch company arranges the Dutch tax and social security. See US payroll or a Dutch BV for a comparison with staying on the US payroll.

Structure and taxes

With one main client paying a good fee, a BV is often the best choice. Profit above your salary is taxed at 19% corporate tax on the first €200,000 and 25.8% above. If your own BV employs you, 30% of your salary can be tax-free in 2026 under the expat ruling. See DAFT and the expat ruling. Founders who want to start carefully begin as a sole proprietor and convert later. See the structure choice. For the tax in both countries, see taxes under DAFT.

The order of the steps

First, you file with the IND. After the decision, you have six months to register your business, open the account and deposit €4,500. Then you sign the services agreement and send your first invoice. See the DAFT application steps for the full order.

Does your company want its European entity in the Netherlands? See setting up a Dutch subsidiary for the steps, the costs and a comparison with other countries.

More on settling in

All twenty-one guides are together on the DAFT hub, grouped in the order of the steps.

Your DAFT permit, arranged with us

We arrange your DAFT application. An immigration lawyer from our network prepares it and files it with the Immigration and Naturalisation Service (IND). We set up your company and business bank account and provide the company documents your application needs. The IND decides on your permit.