Spouse, civil partner or children working in the company

If you own a company in the Netherlands and your spouse or civil partner starts working for you, several arrangements are possible:

• You do not pay them anything and apply the working (fiscal) partner abatement (meewerkaftrek).
• You agree to pay them a fair remuneration.
• You enter into an employment contract with them, which means they become your employee.
• You both become separate business owners.

For children working in your company, 3 arrangements are available:

• You enter into an employment contract with your child.
• Your child works on the basis of the family relationship (fictitious employer-employee relationship).
• You and your child become joint business owners.

Please contact the Dutch Tax and Customs Administration for more information.