Business in the Netherlands offers many opportunities. Doing business in the Netherlands can have consequences for your social security and tax. It may also have consequences for your staff.
If you want to operate as a self-employed entrepreneur in the Netherlands, you will have to deal with Dutch tax laws and the Dutch social security system. Where you have to pay tax depends on the individual case. This has to do with the agreement on the avoidance of double taxation that Germany and the Netherlands have concluded. If you have a permanent business premises in Germany, you will most likely only have to pay tax in Germany.
If you earn less than 25% of your income in Germany, you are covered by Dutch social security. This means that you are compulsorily covered by health insurance and you also accrue a small old-age pension.
Operating as an entrepreneur in the Netherlands can be a complicated matter, so it is advisable to consult an accountant or tax advisor who specialises in insurance matters beforehand. They can also provide you with further information on the differences in tax deductions for a company car, for example.
If you are not resident of the Netherlands and employ people who live or work in the Netherlands, in some cases you have to withhold (a part of) income tax in the Netherlands. You can register as an employer here.
If, in addition to your entrepreneurial activity, you are also employed, the employment relationship determines where you are socially insured. The decision in this context is independent of whether you are also self-employed in Germany or the Netherlands. Read more information here.
Other institutions are also involved in assisting entrepreneurs who want to work across the border. In the Netherlands you can get a lot of information from the Kamer van Koophandel, in Germany from the IHK (Chamber of Industry and Commerce) as well as the Kreishandwerkerschaft [district association of craftsmen], among others.
On the Kamer van Koophandel website you will find a lot of information about entrepreneurship in the Netherlands. This website is also available in English.
Recruitment in the Netherlands
You are an entrepreneur and have difficulties filling vacancies? Then take a look at the labour market of our western neighbours. The Grenzinfopunkts will be happy to help you with partners from our network.