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On the third Tuesday of September, the Dutch government traditionally organizes Princes day and publishes its economic plans for the coming year. Expats around the Netherlands pay special attention to the new rules around the 30% ruling. Or should we say 27% ruling? In this article we explain the new rules as set out in the "miljoenennota 2025".

In this article we will explain how to get a 30% ruling in the Netherlands as a self-employed person, a freelancer or a contractor. If there’s only one thing to remember about this article, remember this: you need to be hired from abroad, in order to qualify for the 30% ruling. Getting this right is all about sequence. That’s why we will explain the whole process as an 8 step timeline, so you can visualize what you need to do.

The Netherlands has two partner visa options for non-EU citzens: the Dutch partner visa (if the other partner has a Dutch passport) and the Verification Against EU law procedure (if the other partner has an EU passport). In this article we will explain the difference between the two procedures.

The Netherlands is an excellent place to set up your business as a freelancer, and serve clients from all over the world. But freelancing also means going into business, and that means making some business choices. In this article we will zoom into the difference between either the ZZP/Eenmanszaak or the BV + 30% ruling setup.

When setting up a company in the Netherlands, you will be asked the question : do you wish to set up a regular BV, a holding BV or a holding BV structure? It is useful to get the vernacular straight first. The BV is the Dutch version of the American and British Limited Liability Company. A holding is a BV just as well, with some additional sidenotes (see below). A holding BV structure is a combination of a holding BV as a parent company, holding the shares of a regular BV company.

US business owners and investors setting up a business in the Netherlands are usually not first-timers. They tend to have one or more pre-existing businesses in the United States or elsewhere. While this makes their tax situation a bit more "interesting" than usual, this should never serve as a deterrent to go down that path. Clear national and international tax rules serve to clarify the situation beforehand.