Creators

Relocating from the US to Amsterdam as a creator: the DAFT option

Updated: 6 October 2026 Holdwise editorial team

American creators can get Dutch residence under the Dutch American Friendship Treaty (DAFT) of 1956, with a business investment of €4,500. The decision takes roughly four to six weeks. After the relocation, you still file US tax returns with the IRS, wherever you live. At Holdwise, we keep this answer up to date and change it when the rules change.

What DAFT requires

You need US citizenship and a registered Dutch business of which you own at least a quarter. You also keep €4,500 of equity in the business at all times. The IND fee is €423, and your family can join you. The first permit is valid for two years. After five years, you can apply for permanent residence. See DAFT for creators for all details, including the risks at renewal.

What the US side still requires

The United States taxes its citizens on worldwide income, wherever they live. So the relocation changes your Dutch side, while the American filings continue: the annual return, the foreign account reports, and the corporate forms your US adviser needs. All of that applies once a Dutch BV (besloten vennootschap, the Dutch private limited company) is part of the structure. The system offers real relief. The foreign earned income exclusion and foreign tax credits usually mean Dutch tax paid offsets the US bill, but the paperwork still needs two advisers working together. Our role is the Dutch half, delivered so your US adviser can file the American half smoothly. That division has worked well for our US clients for years.

What you gain on the Dutch side

The structure itself: retained profit is taxed at 19% on the first €200,000 and 25.8% above that. You also have a holding for a later sale and a reserve for uneven income. See start here for the full approach. A lower customary salary is allowed if comparable work pays less, or for up to three years while a new BV is still unable to pay the full salary. You can 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.
The expat ruling, if you meet the salary norm: up to 30% of your salary is tax free (27% from 2027). You can combine it with the DAFT permit through your own BV. See the expat ruling.
A European base with access to the EU market, a regular salary from your own company, and the option of permanent residence after five years.

A warning about investing

US persons who invest through foreign funds face strict American rules, with high tax and heavy reporting. Have someone who knows the US rules check the investments in your holding from the start. You then avoid years of corrections later. We always coordinate this with your US adviser.

The first 90 days

Permit application, city registration via IN Amsterdam, the structure set up, the €4,500 in place, and US tax forms refreshed to the new residence. The full sequence with dates is in relocating to Amsterdam.

Free advice

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

Frequently asked questions

How does an American creator get Dutch residence? +

Through the 1956 friendship treaty. You need a registered Dutch business that you own, €4,500 of equity that stays in the business, and an IND fee of €423. The decision takes roughly four to six weeks, and your family can be included.

Do I still file US taxes after relocating to Amsterdam? +

Yes. The US taxes its citizens on their worldwide income. The foreign earned income exclusion and foreign tax credits usually prevent double tax. Your US adviser and your Dutch adviser coordinate the filings.

Can I combine DAFT with the 30% expat ruling? +

Yes, under conditions. Your own BV employs you, you meet the salary norm, and you apply within four months of starting. The combination is most attractive up to and including 2026.