Creators

From Brazil to the Netherlands: the steps for creators

Updated: 2026-08-17 Holdwise editorial team

For a Brazilian creator one number reshapes the whole calculation. American platforms withhold 30% on royalties paid to residents of Brazil, because that income falls outside the treaty network. With Dutch residence and the right form, the rate drops to zero. On meaningful income that single adjustment tends to pay for the entire structure, and the rest of the relocation follows from it. At Holdwise, we keep this answer up to date and change it when the rules change.

How to end the 30% withholding

US payers withhold a standard 30% on payments to recipients abroad. For residents of Brazil, this rate applies, because Brazil is outside the treaty network. Colombia and the United Arab Emirates are in the same position. Under the treaty between the Netherlands and the United States, the rate on royalties is zero. You must state in the residence form of the platform that you are a Dutch resident.

Compare the rates. For the United Kingdom and Germany, the rate is also zero. For Australia, it is five per cent, and for Brazil it is thirty per cent. On €100,000 of American royalties, the difference is very large. See US withholding for the details.

Changing your tax residence

Relocating countries means ending Brazilian tax residence formally and beginning Dutch residence. The Brazilian side involves a declaration of definitive departure and the matching filing, a step worth confirming with an accountant in Brazil before you relocate. The Dutch side begins with registration at the municipality, described in relocating to Amsterdam.

What applies in the Netherlands

19% corporate tax on profit up to €200,000, 25.8% above.
Box 2 (the Dutch tax on income from your own company's shares) at 24.5% up to €68,843 per person and 31% above.
A loan of up to €500,000 from your own company, free of box 2 tax.
The expat ruling, for new arrivals who come from more than 150 kilometres from the Dutch border.

The order, in practice

List your income by source and by country of origin.
Design the Dutch structure: BV (besloten vennootschap, the Dutch private limited company), holding, salary.
Change residence, register, request the BSN (the Dutch citizen service number).
Update the residence form with every platform or company that pays you.
Apply for the ruling within four months.

Take a lower customary salary if a new BV is still unable to pay the full amount, for up to three years. A prior consultation with the Tax Administration gives certainty in advance. Also borrow up to €500,000 from your own BV. The lower salary is what saves tax. At €36,000 in place of €58,000, you keep about €7,100 a year more. After a later dividend, about €2,800 of that remains. The loan gives you access to money, but your tax stays the same. Calculate it with your own figures. For Portuguese speakers, see Amsterdam or Lisbon for a comparison of the two cities. See how creators pay less tax for more options.

Free advice

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Part of Doing Business in the Netherlands, the complete 2026 guide.

Frequently asked questions

Why do American platforms withhold 30% from me? +

US payers withhold the standard rate on payments to residents of countries outside the treaty network. Brazil is one of these countries.

How does the withholding reach zero? +

With Dutch residence and the residence form filed with the platform. Under the treaty between the Netherlands and the United States, the rate on royalties is zero.

What has to be arranged on the Brazilian side? +

The formal ending of tax residence, with the declaration of definitive departure. Confirm the procedure with an accountant in Brazil before relocating.