DAFT visa
The Dutch American Friendship Treaty or DAFT makes it attractive for US expats to launch a business in the Netherlands and can even be used, in some situations to qualify for the 30%-ruling. (link naar blog over de 30% regeling). DAFT makes it easy for a person with US passport to secure a Dutch residence permit.
DAFT visa
The DAFT visa is a special residence permit for U.S. citizens who want to live and work as self-employed entrepreneurs in the Netherlands. It is based on a treaty between the U.S. and the Netherlands that was established in 1956.
There are a few key requirements, however. You must bring a starting capital of € 4500 into the Dutch business and maintain this amount. You also have to immigrate to the Netherlands and you need to have a US passport.
The treaty allows for a residency permit for 2 years to commence initially. You can also choose what business structure you set up such as a sole trader (Eenmanszaak (EMZ)) or a BV.
Contact us now
If you would like to know what the possibilities are in your case or seek advice how to apply the 30 ruling, please do not hesitate to contact us.
Frequently asked questions & responses
My wife and I are relocating to the Netherlands and we would like to speak to a Dutch as well as a US expert. We have questions about the 30% ruling and the DAFT visa. Our business has a revenu of $85.000 and my wife has a full time job with a US based company. She would like to continue to work for them, but how does that work? Will her employer have to register with the Dutch government? We currently have no links with The Netherlands.
Sander: I suppose you will apply for a DAFT visa via the company and your wife for a partner visa. One option is to register as a sole trader in The Netherlands, with other words continue your current business in The Netherland. You can then qualify for a visa via DAFT. Your wife could consequently qualify for a partner visa. Depending how your business develops the 30% ruling could be an interesting option and this would require a BV instead of a sole trader. However with USD 80k of revenue a sole trader is probably simpler as well as easy to stop in case you leave again. Please note that if you do not secure the 30% ruling upon immigration it is out of the question at a later stage. The employment of your wife is in principle no issue however if she lives in NL and works from NL this must be done via a Dutch payroll. There is then no need to have Dutch business. There may be other solutions; we will be glad to explore this with you. It is good you reached out in time whilst options are open. We can provide a complete service including the needs of the company set-up; 30% ruling and payroll solution for your wife.
My husband Fred and I just moved to the Netherlands on the DAFT Visa: Fred is the one on the DAFT who has started a sole trader company here and I am the spouse who will be working in the Netherlands with the spousal work visa. Fred is currently a 55% owner of a business in the United States and receives ~ $130,000 a year from that ownership. Will Fred be able to get the 30%-ruling? And what about myself, I still have employment in the US could I apply for the ruling too?
Sander: The 30% ruling would have been possible if Fred would have registered a BV and recruited himself from abroad. That is also possible in combination with DAFT. It seems this has not happened as you are already in NL and started as a sole trader. Conclusion: no 30%-ruling.
For yourself the 30% ruling could be possible if your US employer registers with the tax office in The Netherlands and sets up a payroll in NL. We can arrange this for your employer and provide a full service. Once you have secured this it can be transferred to another NL employer. However if you don’t qualify now you won’t qualify later either.
You are taxable from the moment you live and register in NL even if you were here staying for a limited period of time.
