How it works
Under the Dutch-American Friendship Treaty, citizens of the United States can get a residence permit as a self-employed person in the Netherlands. The conditions are much lighter than the points system for other nationalities. The applicant needs their own business in the Netherlands, an investment of at least €4,500 in it and enough income to live on.
The business can be a sole proprietorship or a BV. With a BV, the €4,500 is paid into the company as share capital or share premium and must stay on the balance sheet. The applicant must own at least 25% of the company and work for it as an entrepreneur.
The first permit is valid for two years. It can be renewed when the business is still active and the capital is still there. After five years of legal residence, the holder can apply for permanent residence or Dutch citizenship under the general rules.
Family members can join under the family rules. With the permit, the holder can work for their own business. To work for another employer, the holder needs a separate work permit or a residence permit to live with a partner.
Example
A designer from Chicago wants to run her own BV in Amsterdam. She first applies for the DAFT permit at the immigration service (IND). The permit is granted for two years. Within six months of the decision, she registers her BV with the KVK and puts €4,500 into it as share capital.
The figures
Every rate for 2026 is listed in Netherlands tax rates 2026, and the figures for 2027 are in Netherlands tax rates 2027.
Questions people ask
Can a US citizen use DAFT with a BV they own from abroad?
For the permit, you must live in the Netherlands and run the business from there. You first apply for the permit at the immigration service (IND). Within six months of the decision, you register the BV with the KVK and invest €4,500 in it. A notary can set up the BV while you are still abroad.
Does DAFT give access to the 30% ruling?
The 30% ruling is for employees recruited from abroad. A DAFT entrepreneur who is employed by their own BV can qualify when the salary and the other conditions are met. Plan this combination before you relocate.
Holdwise, Hoofddorp. We keep this definition in line with our Dutch and German glossaries, and the figures are those for the tax year 2026. Updated 30 September 2026.
Want our team to have a look?
We help entrepreneurs and international companies with their company in the Netherlands and Europe. Tell us about your situation or your plans. Our team looks at it and replies with the next step.