Starting a Business in the Netherlands with the DAFT Visa
This is Part 2 of my DAFT visa guide for Americans moving to the Netherlands. Part 1 covers the move itself: the DAFT visa (Dutch American Friendship Treaty), pre-planning, finding housing, and submitting the IND application.
This guide picks up after arrival: KVK registration, the €4,500 investment requirement, Dutch taxes, and the systems you need to actually run a freelance business here. Or at least, that's the plan.
Starting a Business in the Netherlands on a DAFT Visa: Life After Arrival
I landed in the Netherlands in October 2025. I registered my business in March 2026. That's five(ish) months, which is not the pace I had imagined. Between family vacations, Christmas markets, a gallivating birth certificate, the flu, and housing that took longer than expected, things just took the time they took. Everything still got done.
If you're in a similar spot, settled enough to start, but staring down a to-do list that feels enormous, this is the info I wish I'd had. I run a copywriting business called The Copy Trust, and I registered as a ZZP (zelfstandige zonder personeel, which just means self-employed freelancer) under the DAFT visa. That's the perspective this guide is written from.
What This Guide Covers
Getting your BSN, setting up DigiD, registering with the KVK, opening a Dutch business bank account, the €4,500 investment requirement, invoicing, health insurance, Dutch taxes, US tax obligations, and the mistakes I made so you don't have to.
Checklist: Starting a Business in the Netherlands on a DAFT Visa
Here's the full sequence as I did it before we get into the details. Order matters in a few places, which I'll flag as we go.
1. Register at your gemeente (city hall) to get your BSN
2. Set up DigiD once your BSN arrives
3. Register your business with the KVK (Kamer van Koophandel, the Dutch Chamber of Commerce) and pay the fee
4. Open a business bank account
5. Deposit the €4,500 DAFT investment requirement
6. Wait for your VAT identification number in the mail
7. Get mandatory health insurance
8. Set up invoicing and accounting
9. File quarterly VAT returns
10. Handle US tax obligations (FBAR, expat tax filing)
Each of these is more manageable than the list makes it look. Here's how it actually went.
Getting Your BSN: Do This Before Almost Everything Else
Your BSN (burgerservicenummer) is the Dutch equivalent of a Social Security number. You need it to register a business, set up DigiD, get health insurance, open a proper bank account, and more. It's the key that unlocks most of the rest of this process. I also didn't get mine until January, so this isn't something you need to get immediately after landing at Schiphol!
To get one, you book an appointment at your city's gemeente (municipal office, basically city hall). I'm in Utrecht. My first available slot was January 21st, but I kept checking the portal every few days and found a cancellation on December 23rd. Early Christmas present. Check often as spots can open up.
What to Bring
- Passport with your IND visa sticker
- Signed lease (proof that you live at the address you're registering)
- Apostilled birth certificate, if you have it
I did not have my birth certificate. I still do not have my birth certificate! Mine was mailed from the US and somehow traveled from the Netherlands back to the US and then back to the Netherlands again without actually getting delivered. The Consular Report of Birth Abroad for my partner (the document you get if you were born outside the US, apostilled by the State Department) is still stuck in government shutdown limbo. Utrecht's gemeente was understanding about both. Your city may be less flexible, so it's worth calling ahead to ask what they require and whether there are any rules about how recent your documents need to be.
After the appointment, your BSN arrives by mail in about two weeks. Over the holidays it might take a little longer. Mine arrived in almost exactly two weeks.
Do Not Mail Important Documents from the US
I have tracking numbers for my birth certificate. It has not helped. All I can do is watch a frustrating game of document ping pong. Carry documents with you if you can.
DigiD: Your Digital Identity for Everything Official
DigiD is how you log into Dutch government systems online. Once you have your BSN and are registered at an address, you apply at digid.nl and an activation code arrives by mail in three to five days. Set it up immediately when your BSN arrives. You will need it for the KVK registration, the tax authority (Belastingdienst), health insurance platforms, and a long list of other things.
The app is great. A website asks you to log in using DigiD, you open the DigiD app, enter your PIN, get a code, scan a QR code, done. My partner doesn't have a Dutch phone number yet and still uses it without problems, you just need to be able to receive SMS messages.
KVK Registration: Making Your Business Official
The KVK (Kamer van Koophandel) is the Dutch Chamber of Commerce. Registering here is what makes you an official business. For a ZZP (sole trader / eenmanszaak), the process is genuinely straightforward. I say this having been anxious about it for weeks.
Step 1: Fill Out the Online Form
Go to kvk.nl and find the "Register your business" button. You log in with DigiD. The form asks for your business name, trade name, founding date, address, contact details, website, what your business does, whether you sell to consumers or other businesses, and your BSN. It is not scary. It's things you already know about your own business.
One thing to get right: the description of your business activities needs to be in Dutch. I submitted mine in English, knowing it would get translated later. It did get translated, but I think the result was slightly narrower than I intended. Write it in Dutch yourself, or run it through Google Translate and review it before you submit. This matters because your description feeds into your SBI code (Standaard Bedrijfsindeling, the industry classification code the KVK assigns you), which affects how your business is categorized for tax and regulatory purposes.
One more thing worth thinking through before you submit: your trade name. This is the name that appears on your invoices and in your KVK registration. I chose a generic trade name to give myself flexibility for side projects. My first client was confused because they expected to see The Copy Trust on the invoice, and instead they saw my KVK name, The HH Consulting. Think about what your clients will actually see, and make sure it makes sense to them.
Step 2: Book an In-Person Appointment
After submitting the form, you book an appointment at any KVK office to confirm the details in person. My local Utrecht office had a long wait. I checked the Eindhoven location, got a much earlier slot, and used the trip as an excuse to finally eat at Nico's Tacos (a small, family run restaurant that I grew up eating at in Arizona, who inexpicably have a Netherlands outpost). Highly recommended by the way!
What the Appointment Is Actually Like
I had scoured the expat Facebook groups trying to find out exactly what to expect. The answer, which I'll save you the search: it's a 20-minute conversation where a staff member confirms the details you already submitted. He had already looked at my website. We went through my trade name, address, and business activities together. He assigned my SBI code and translated my activity description into Dutch. Then he turned the mouse over to me so I could click to officially register my business. We celebrated (ok, just me). I received my KVK number before I left the building.
What I Brought
My passport and my residency permit. That is all. I showed up braced for a stack of supporting documents. It was not that kind of appointment.
ZZP vs. BV: Which Structure Makes Sense?
For most Americans using the DAFT visa to freelance or consult, a ZZP (eenmanszaak, or sole trader) is the right starting point. It's simple, inexpensive to set up, and doesn't require a notary.
A BV (besloten vennootschap) is the Dutch version of a limited liability company. If you're going after the 30% ruling (a tax benefit for highly skilled migrants) or have a more complex business structure, a BV might be worth exploring, but it's a more involved setup process and most guidance suggests starting it before you leave the US I have no BV experience, so if that's your situation, do your own research and talk to a specialist.
Your VAT Number
After you register, the Belastingdienst (Dutch tax authority) assigns you a VAT identification number (BTW-id) and mails it to you. I registered on March 5th and was still waiting as of mid-March. Budget a couple of weeks, I guess! You'll likely need this number on invoices you send to Dutch or EU clients.
For US Clients
The VAT number is less immediately urgent. But get your invoicing system in order before you start sending bills regardless, you want a clean paper trail from the beginning.
Opening a Dutch Business Bank Account
I opened mine the day after my KVK appointment. For my mix of fees, features, and policies, ING worked best. I also looked closely at Bunq Business, Knab, and Revolut Business. My (possibly overzealous) advice: build a comparison spreadsheet, list every option, and work through the pros and cons methodically. Yes, this takes time. It also means you know exactly why you chose what you chose, which is useful when you're second-guessing everything else in your first year.
I had read that you need a KVK extract (a registration document that has variable costs for digital vs printed version) to open a business bank account. I did not need it. Check with your bank before paying for it.
The €4,500 DAFT Investment Requirement
As soon as my account was open, I transferred in €4,500, plus a little extra to cover upcoming expenses (KVK registration fee, bank fees, a few business subscriptions I'd been holding off on). Here's what you need to understand about this requirement.
The €4,500 is not a fee and it's not a deposit you get back.
It's a capital investment in your business, and what the IND is really checking is that your business has at least €4,500 in owner's equity (eigen vermogen). That's an accounting concept, not just a bank balance. Owner's equity is essentially the portion of your business assets that came from your own money rather than from debt. So: if you borrow €4,500 and put it in your account, that doesn't satisfy the requirement, even if the account balance looks right. The bookkeeper's job when they prepare your opening balance sheet is to verify, on professional authority, that the money genuinely came from your own assets.
A few other important things to know:
- The equity must stay at or above €4,500 for the entire duration of your permit, not just at the start. If it dips below that at any point and the IND checks, your renewal can be denied (and in theory, revoked retroactively).
- You can spend the money on legitimate business expenses and still satisfy the requirement, as long as the equity in your business doesn't drop below €4,500. You don't need to keep the cash sitting untouched in your account (even though that is exactly what I will be doing). You do need to keep your books clean so the equity is always demonstrable.
- A Dutch business bank account is the simplest way to demonstrate the investment to the IND. It doesn't technically have to be a Dutch bank, but it should be a business account, and the cleaner and more straightforward the paper trail, the better.
Invoicing and Moving Money Between the US and Netherlands
This section comes with a big caveat: I'm still refining this system and will be running it past a bookkeeper. Treat it as a rough model, not a recommendation.
Invoicing: Moneybird
I'm using Moneybird for invoices and basic bookkeeping. It's built for Dutch freelancers, designed to work with the Belastingdienst's requirements, and makes quarterly VAT filing easier to track. It costs money (although I got a free trial, so I haven't actually paid anything yet).
(My Anticipated) Payment Flow for US Clients (Billing in Dollars)
1. Client pays via Stripe or Wise
2. If via Stripe: transfer from Stripe to Wise first
3. Convert dollars to euros inside Wise (better exchange rate than Stripe/bank)
4. Transfer euros from Wise to my ING business account
At every transfer step, I'll include the invoice number. This creates a paper trail the Belastingdienst can follow. I'll update this once my bookkeeper has looked it over and told me what I've gotten wrong.
Use Wise for Currency Conversion
I'm planning on using Wise for currency conversion, not Stripe or a bank. The exchange rate difference adds up quickly when you're moving money regularly. This is one of the few places where the better option is also the cheaper one.
Health Insurance: Mandatory, and Easy to Apply For
Every person who lives or works in the Netherlands is legally obliged to take out standard health insurance. You can't skip it, and there are retroactive penalties for gaps in coverage. The good news: signing up is easy.
I used Independer.nl to compare plans and picked what worked for my situation. Basic coverage (basisverzekering) is standardized across insurers, every Dutch resident gets the same core package. You choose your insurer based on price and supplemental options (aanvullende verzekering), which cover things like dental, glasses, and physiotherapy.
Your monthly premium depends on which insurer you choose and what deductible (eigen risico) you select. The statutory minimum deductible is €385 per year for 2025/2026. A higher deductible means a lower monthly premium, which may or may not make sense depending on how much healthcare you expect to use. I chose the highest deductible, mainly as I'm a fairly cheap person, I have some savings for a high deductible, and aside from recently getting the flu, I'm usually quite healthy.
ZZP Insurance: What's Required and What's Worth Considering
Health insurance is the only mandatory insurance for a ZZP. Everything else is optional, but "optional" here means "you are fully on your own if something goes wrong." I'm still debating on getting any of these!
- Arbeidsongeschiktheidsverzekering (AOV): Disability insurance for when you can't work due to illness or injury. This is the one most freelancers are strongly advised to get. It's not cheap. Neither is being unable to work for six months with no income.
- Beroepsaansprakelijkheidsverzekering: Professional liability insurance. Worth it if your work could cause a client financial harm, like advice, deliverables, consulting.
- Pensioen (pension): There is no automatic pension as a ZZP. You build your own. I'm still researching the options. It's on the list.
If you're coming from the US and used to employer benefits, this is the adjustment that tends to catch people off guard. Budget for it before you need it.
Dutch Taxes for ZZP Freelancers
I want to be clear again: I am not a tax professional, and the Dutch-plus-US tax situation is still murky to me. I'll be finding a bookkeeper with ZZP experience and a tax advisor who handles American expats. That said, here's the landscape as I understand it, as of today.
The M Form (Migration Tax Return)
If you moved to the Netherlands partway through a calendar year, your first Dutch tax return is the M form (migratiebrief), which covers the year you arrived. The Belastingdienst sends these out around May 1st. The deadline to return it is July 1st. If you moved in 2025, watch your mail in May.
Quarterly VAT Returns
As a registered VAT entrepreneur, you file a BTW (VAT) return every quarter. File it even if you had zero income. The Belastingdienst wants to know you're on top of it. Missing filings without explanation can lead to penalties and assumptions you'd rather not deal with. Most small businesses file VAT returns quarterly unless the Belastingdienst assigns a different schedule.
Deductions Worth Knowing About
- Zelfstandigenaftrek: The self-employed deduction. Available if you work 1,225 or more hours per year on your business. Track your hours from the day your business starts.
- Startersaftrek: An additional deduction for the first three years of your business.
- MKB-winstvrijstelling: A small business profit exemption that reduces your taxable profit by a percentage.
- Business expense deductions: Internet, phone (proportional to business use), subscriptions, website hosting, co-working space, professional development, business travel.
- VAT reclaim on business expenses: Keep receipts for everything.
Start Tracking Your Hours Immediately
The zelfstandigenaftrek threshold (1,225 hours) runs from your business founding date. Log as you go.
US Tax Obligations: You Still Have Them
The US taxes based on citizenship, not residency. Moving to the Netherlands does not end your obligation to file with the IRS. Here's the short version of what you need to know.
Filing Deadline
American expats automatically get an extension to June 15th. You can request a further extension to October 15th. Make sure the IRS knows you're filing as an expat so you're flagged correctly.
Foreign Earned Income Exclusion (FEIE)
If you meet the physical presence or bona fide residence test, you can exclude a significant chunk of your foreign-earned income from US tax. For 2025, the threshold is over $120,000. Verify the exact figure for your filing year.
Foreign Tax Credit
Taxes paid to the Netherlands can generally be credited against your US tax bill, which reduces or eliminates double taxation. The sequence I will be trying out this year: doing my Dutch taxes first, then applying any credit to my US return.
FBAR (FinCEN 114)
If your foreign financial accounts exceed $10,000 at any point during the year, you must file an FBAR. This includes your Dutch business bank account, Wise, and any other non-US accounts. The deadline is April 15th, with an automatic extension to October 15th. The penalties for non-compliance are not proportional to the mistake. File it.
Mistakes I Made (So You Can Make Different Ones)
Submitting My KVK Activity Description in English
The form says it needs to be in Dutch. I figured it would get cleaned up later. It did, but I think the translation came out narrower than what I intended. Write it in Dutch before you submit. Google Translate is fine for this rough version that will get approved at your appointment.
Not Thinking Through the Trade Name
I registered a generic trade name to leave room for future projects. My first invoice went out under that name, and my client was confused because they were expecting The Copy Trust, and they got my trade name, The HH Consulting instead. Think about what your clients will see on an invoice before you finalize anything.
Assuming the Timeline Would Be Tidy
I arrived in October and registered my business in March. That felt slow and stressful at the time. Looking back, everything that delayed me, the family visits, the housing situation, the flu, the birth certificate odyssey... it was just life. The process has natural pauses built in. You're not behind. Keep moving.
On Accountability as a Freelancer
This one surprised me. When there's no manager, no office, and no external deadline, my self-imposed timelines have a way of whooshing by. I am genuinely bad at this, and I'm saying so on the internet because I think it's worth naming (and shaming?).
What's helping: a biweekly check-in with a friend in the US who also runs her own business. I'm also starting to look for local or online Dutch entrepreneur groups. The other hard part is actually participating, in fact, writing these blogs is one of the first bits of outreach I'm doing! So if this brand of personality is your thing, and you are interested in learning and growing your business too, then I'd love to meet you.
Frequently Asked Questions About Starting a Business on a DAFT Visa
These are common questions I see from Americans preparing to move to the Netherlands under the Dutch American Friendship Treaty (DAFT). The answers reflect my experience going through the process in Utrecht and what I’ve observed in DAFT forums and expat communities. Obviously, this is just free advice on the internet, so please do your own due diligence.
Can Americans Start a Business in the Netherlands with the DAFT Visa?
Yes. The Dutch American Friendship Treaty (DAFT) visa is specifically designed for US citizens who want to live in the Netherlands as self-employed entrepreneurs. There's no required business plan and no minimum revenue threshold for the initial application, which makes it one of the more accessible entrepreneur visa routes available.
Do you need a certain income to maintain a DAFT visa?
Two different things matter here: the equity requirement and the income requirement.
For the equity requirement, your business must maintain at least €4,500 in owner's equity throughout the full two-year permit period. This is what the IND checks at renewal via your balance sheet and annual accounts.
For income, I've read that immigration specialists say that the IND generally wants to see that you earned at least €1,700 per month from months 7 through 24 of your permit. This is the figure cited online by Dutch immigration specialists as the standard renewal threshold, roughly equivalent to the Dutch social minimum. It's not an absolute number (supposedly) that disqualifies you automatically if you miss a month, but it's what reviewers look at when assessing whether you're running a genuine, self-sustaining business.
Neither of the above is an official IND webpage requirement with a single authoritative source, just what I've found online. Plus, immigration rules can change. Before my renewal approaches, I might talk to a DAFT-experienced immigration specialist who can assess my situation against the future IND practice (when the time comes!).
How Long Does KVK Registration Take?
The online form takes 15 to 30 minutes if you've thought through your business details in advance. Booking an in-person appointment varies by office. Check multiple KVK locations, not just your nearest one. The appointment itself is about 30 minutes. You get your KVK number the same day.
Do You Need a Dutch Bank Account Before Registering with the KVK?
No. You register with the KVK first, then open the business bank account. Open it as soon as possible after registration so you can deposit the €4,500 and start operating.
Do you need a bookkeeper as a ZZP?
For one specific task, yes: you need a bookkeeper with a BECON number (a Dutch registration for licensed tax service providers) to prepare your opening balance sheet. This is the document that verifies your €4,500 investment for the IND. A bank statement on its own isn't enough, because the IND isn't just checking that money is in your account. They're checking that the money came from your own assets and constitutes genuine owner's equity. A qualified bookkeeper certifies this on professional authority.
Under the current IND pilot process (in place since April 2024), you don't need to submit this balance sheet before your permit is approved. But the IND can request it any time from six months after approval onward, and as of early 2026 has been sending audit letters to some DAFT holders asking for exactly this documentation. Have it ready. Don't treat the expedited approval as meaning the paperwork doesn't matter.
Beyond the balance sheet, having a bookkeeper with ZZP and expat experience manage your ongoing accounts is genuinely worth the cost, especially as an American managing two tax systems. The equity requirement doesn't end at the opening balance sheet. If your equity slips below €4,500 at any point during your permit and you discover it at renewal, you can't fix it retroactively. Ongoing bookkeeping is how you catch that before it becomes an immigration problem.
Does the IND evaluate your business idea?
No. The IND does not assess whether your business model is viable or likely to succeed. There are no financial projections to submit, no requirement to prove your business benefits the Dutch economy, and no business plan at all. My residency permit was approved before I had even registered with the KVK. The IND checks that you meet the DAFT requirements. That's it. The KVK does ask about your activities when you register, but that information is used to classify your business for administrative and tax purposes, not to evaluate it.
Can you move to the Netherlands on DAFT and keep working for your current employer as a freelancer?
This one requires some caution. If you set up a ZZP and you only have one client, the Dutch tax authorities may consider it false self-employment (schijnzelfstandigheid). They look at factors like whether you have multiple clients, whether you control your own schedule, and whether you're genuinely operating as an independent business. You'll see advice in expat forums suggesting you should have at least three clients. I can't confirm that's a formal IND rule, but it circulates for a reason. If your plan is to freelance primarily for a former employer, research the Dutch rules around false employment carefully.
Do you need to apply for the DAFT visa before leaving the United States?
No. Unlike many visa programs, DAFT doesn't require you to start the process before you arrive. Most ZZP applicants get to the Netherlands first, register with their gemeente, receive their BSN, and then begin the application. The process is sequential: IND application, biometrics and temporary residence sticker, KVK registration, business bank account, €4,500 deposit. The exception is if you're setting up a BV (besloten vennootschap, a private limited company) rather than a ZZP. A BV typically needs to be established before you move and requires a Dutch notary. A lot of DAFT applicants go the ZZP route and handle everything after arriving.
How important is learning Dutch?
More important than most expats expect, especially if one partner plans to work locally. Many international companies operate in English, but a lot of Dutch job market roles still expect at least conversational Dutch. Government correspondence, tax forms, and KVK materials are all primarily in Dutch (with English available, but sometimes incomplete). Starting language study early, well before you arrive, makes most of this easier. Even little things, like answering the door for packages is easier!
Useful Resources
- kvk.nl/en: Business registration, SBI codes, and a solid checklist for starting a business. The English version is comprehensive and genuinely useful.
- belastingdienst.nl: The Dutch tax authority. VAT registration, quarterly filing, deductions.
- digid.nl: Apply for DigiD here as soon as your BSN arrives.
- independer.nl: Health insurance comparison tool that I used. There are others.
- wise.com: Currency conversion and international transfers. I use this instead of my bank when moving money between dollars and euros.
- moneybird.com: Invoicing and bookkeeping software built for Dutch freelancers.
- ind.nl/en: Official IND site. Immigration info, permit status, and the actual rules.
Summary: Starting a Business in the Netherlands After Arriving on a DAFT Visa
- Register at your gemeente to get your BSN. Bring your passport, IND sticker, signed lease, and apostilled birth certificates.
- Apply for DigiD as soon as your BSN arrives. Activation takes three to five days. You need it for almost everything that follows.
- Complete the KVK registration form at kvk.nl. Write your business activity description in Dutch. Book an appointment at whichever KVK office you want.
- Attend your KVK appointment with your passport and residency permit. You'll get your KVK number before you leave.
- Open a Dutch business bank account immediately after.
- Deposit the €4,500 DAFT investment requirement into your business account.
- Wait for your VAT number from the Belastingdienst. Budget two or more weeks. Add it to all invoices for Dutch and EU clients once it arrives.
- Get health insurance through a Dutch insurer.
- Set up invoicing and bookkeeping software. Moneybird is designed for Dutch ZZP freelancers, but there are other options. Start tracking expenses and hours from day one.
- Find a bookkeeper with expat and ZZP experience. Find a tax advisor who handles both Dutch and US returns. Both are worth the money.
- File quarterly VAT returns even if you had no income. File your FBAR if any foreign account topped $10,000 at any point during the year.
This guide reflects my experience moving from Queens, NYC to Utrecht under the Dutch American Friendship Treaty (DAFT) and registering a freelance copywriting business in 2026. I moved from Queens to Utrecht in late 2025 and didn't register The Copy Trust until early 2026. Your timeline will look different and your specific situation will have different complications. That's fine. The process is finite. The paperwork has an end. You'll get there.
Questions? Want to compare notes? I'm happy to help where I can. Reach out via the button below.