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.
Contributing family worker
Number of family members contributing to work.