Wtta 2027: lending staff in the Netherlands from abroad

What the Wtta is, and who it covers

Lending staff means making your employees available to another company, for pay, to work under that company’s supervision and direction. From 1 January 2027 that is allowed only with an admission from the NAU, with an exemption, or during the transitional scheme. The act names temporary employment agencies, secondment companies, payroll companies and companies that lend out staff now and then.

The test is who directs the work. A construction or installation firm that places its fitters with a Dutch main contractor, under that contractor’s direction, can be a lender. So can an IT company whose developers work in a client’s team and take their daily instructions from the client. Lending colleagues within the same company or within a group is outside the act, according to the Chamber of Commerce (KVK).

The deadline of this year: register from 1 November to 31 December 2026

The registration for the transitional scheme is online, on the website of the NAU. Three things need to be ready before you start:

• eHerkenning at level 3 or higher. For a director abroad this takes extra steps; see eHerkenning for a foreign director.
• A Berichtenbox for businesses. If you already have one, record its name in the Trade Register.
• Correct and complete KVK data. The NAU takes your company data from the Trade Register, so a separate submission is unnecessary.

In the registration you give two answers: your expected total net annual turnover for 2026, and the application you expect to file later. The four options are an admission with a Wtta inspection report, a provisional admission, an admission with the SNA certificate, or an exemption. A certificate of conduct (VOG) is unnecessary for the registration; it comes with the application for the admission.

The registration is worth the effort. A company that registers may keep lending while the NAU assesses its application, also when the NAU has yet to decide on 1 January 2028. The public register then shows a separate status: the admission is pending, and the company is authorised to lend. A company that skips the registration loses the transitional scheme. Whether you must register depends on whether you hold an SNA certificate on 30 June 2027. The window includes the holidays, so arrange eHerkenning and your Trade Register data now.

What the admission asks in 2027

The application period for an admission or an exemption is 1 May to 30 June 2027. The admission has five conditions:

• A deposit of €100,000, returned after four years of good conduct. According to KVK, the deposit may be unnecessary for a company that has been registered with KVK for four years and has a clean statement from the Tax Administration.
• A certificate of conduct (VOG). For a BV, this is the VOG for the legal entity.
• A Wtta inspection report. It shows that your company complies with existing laws, such as the minimum wage.
• Correct payment of wages and correct tax returns.
• Approved housing for workers from abroad, where you provide housing.

The SNA route. The SNA certificate is the quality mark of the Labour Standards Foundation (Stichting Normering Arbeid, SNA). With a valid SNA certificate, the registration for the transitional scheme and the inspection report are unnecessary, according to KVK; the deposit and the VOG still apply. Watch the expiry date. A company whose certificate expires between 1 January and 30 June 2027, and that skipped the registration, must stop lending from 1 January 2028 (KVK). When the expiry date is close, register in 2026.

Equal pay. A consultation until 22 October 2026 proposes equal pay for lent workers as an admission condition from 1 July 2027. The final text follows.

A lender based abroad, and the role of a Dutch BV

The official pages of the NAU and KVK describe one set of rules, for workers who work at a hirer in the Netherlands. A separate section for a lender from abroad is absent. Plan as if the admission applies to your company as well, and ask the NAU when in doubt.

The registration has a practical consequence. It uses KVK data and eHerkenning. A foreign company that lacks a Dutch registration therefore arranges a registration in the Trade Register and eHerkenning first. A Dutch BV makes this easier: it has its own KVK number, its director can get eHerkenning, and the BV can employ the workers you place with Dutch clients. Whether a branch or a BV suits your company better is a separate question; see branch or subsidiary.

Your Dutch clients will ask about it: from 1 July 2027 they can check the public register, and from 2028 they risk a fine themselves.

Holdwise sets up the Dutch BV, the KVK registration and eHerkenning for a director abroad, so your company can register with the NAU before 31 December 2026. A BV costs from €2,950 excl. VAT, a holding with an operating company from €4,950 excl. VAT; see company formation in the Netherlands.

Lending staff or posting your own workers: two different things

Posting means you send your own employees to the Netherlands to work on your own contract with a Dutch client, and your company keeps the direction of the work. An employer from the EU, the European Economic Area or Switzerland reports that work online before it starts, through the notification portal for posted workers. See a project team in the Netherlands.

Lending means the Dutch client directs and supervises your workers. That is the situation the Wtta covers. When your workers work under the direction of the client, treat it as lending and plan for the admission; the notification for work from abroad is a separate check.

Questions foreign lenders ask

Sources

• Netherlands Authority for the Lending Market, about the Wtta (updated 5 October 2026): toelatinguitleenmarkt.nl
• Netherlands Authority for the Lending Market, registration for the transitional scheme: toelatinguitleenmarkt.nl
• KVK, Wtta: stricter rules for staffing agencies and other lenders (updated 20 October 2026): kvk.nl
• Ondernemersplein, staffing agencies must be certified: ondernemersplein.overheid.nl
• Government of the Netherlands, consultation on the admission conditions (8 October 2026): rijksoverheid.nl