Step-by-step plan: Become a digital nomad
Do you dream of becoming a digital nomad? Working remotely from abroad could affect your registration with the Netherlands Chamber of Commerce KVK, your municipality, and the Netherlands Tax Administration. Find out more with this step-by-step plan.
What is a digital nomad?
A digital nomad is someone who combines travelling with remote working. Remote working means working from a distance. With a laptop and an internet connection, a digital nomad can work from various locations. A digital nomad is not the same as someone who works from home or in a hybrid arrangement.
On this page, you can find out what you need to check and arrange if you want to work temporarily from abroad. This could be for a short or long period. This step-by-step guide assumes that you are already an entrepreneur and are registered in the Business Register of the KVK. Not yet an entrepreneur? Find out how to register your business.
You are going abroad temporarily to work from there. This may have implications for your KVK registration. Whether or not you can remain registered in the KVK Business Register depends on your personal circumstances:
Does your business require you to travel to the Netherlands regularly for business activities? Then you do not always need to deregister from KVK. But, you do need a business address in the Netherlands. If you are unsure about how much time you will spend working in the Netherlands, contact KVK and discuss your situation.
Are you planning to work remotely abroad for less than 6 months? In that case, it may be more practical to remain registered with KVK in the Netherlands. There are, however, certain conditions:
- You must be able to provide valid reasons for wishing to keep your business in the Netherlands. For example, because you are still carrying out work here.
- You must have a business address in the Netherlands. This cannot be a PO box.
You must deregister from the KVK Business Register if you:
- no longer do any work in the Netherlands.
- no longer have a business address here.
Is this the case? You must deregister within 7 days before your emigration date.
You may have Dutch customers through your foreign business without being registered with KVK. Check with the relevant authorities in the country of destination to see whether you need to register in the Business Register of that country.
What are the consequences if you do not update your registration with KVK?
You must be in the Netherlands regularly for work in order to remain registered. This depends on the nature of your work. KVK checks whether businesses are active, for example using data from the Business Register, information from the Netherlands Tax Administration, and via the Personal Records Database (BRP).
If you do nothing, KVK will deregister your business if it is no longer active. This is known as deregistration or automatic removal. This may cost you extra money. For example, you may face a fine for filing your tax return with the Tax Administration late.
Do you live outside the Netherlands for more than 8 months per year? Then you must deregister from the municipality where you were registered. This applies even if these months were spread throughout the year. The municipality will change your details in the Personal Records Database (BRP) to 'non-resident' (niet ingezetene). They may ask for your new (temporary) home address.
Your details will automatically be entered into the Register of Non-Residents (RNI).
If you then move one or more times to a new address abroad, you must report your changes via the online RNI portal. If your company is still registered in the Netherlands, you must also pass on your new address to KVK.
As a digital nomad, you may be subject to different tax rules. For example, if you are travelling without a fixed place of residence. Tax rules can vary from country to country or depending on your client. You should therefore seek advice from a tax adviser regarding your specific situation. This will help you avoid risks that could have adverse financial consequences.
Tax rules depend on your situation:
Will you be working remotely from abroad temporarily and will your business remain registered with KVK? You need to file your income tax return and VAT return in the Netherlands as usual. This also applies if you are working for a foreign client.
The Tax Administration is automatically notified when you deregister from the municipality and the Business Register. You will need to settle your taxes with them.
Will you still supply goods or services to Dutch clients from abroad? You will be considered a foreign entrepreneur for VAT purposes. Then you file a turnover tax return and may also have to pay VAT in the Netherlands.
Read more about the VAT rules in the Netherlands.
Avoid double taxation
You may have to file income tax returns in 2 countries. But that does not mean that you pay tax twice over the same income. Tax treaties help avoid double taxation. These are agreements between countries about which country will tax certain income. Learn more about avoiding double taxation and with which countries the Netherlands has a tax treaty.
Be aware of local laws and regulations in your destination country. Check the country overview on the RVO website (in Dutch) for information on commercial law, sectors, marketing, and payment systems.
Working abroad will affect your social insurances, such as contributions for:
- State Pension (AOW)
- incapacity for work
- Unemployment Benefit (WW) if you were previously in paid employment
Visit the UWV website (in Dutch) to find out if you are insured for social security abroad. This depends on the country or countries where you will work. For example:
- a treaty country (in Dutch)
- a non-treaty country (in Dutch)
See what else you need to arrange for each insurance:
If you live and work outside the Netherlands, you usually cannot keep your Dutch health insurance. The requirements depend on the length of your stay abroad and the type of work you do.
If you work in one or more EU, EEA (including Switzerland), or treaty country for longer than 5 years, you will no longer be insured under Dutch social insurance. You will need to submit an A1 certificate showing in which country you pay social insurance contributions. You can apply for an A1 certificate online via the Sociale Verzekeringsbank (SVB).
If you are working temporarily in another EU country, ask your health insurer for a European Health Insurance Card (EHIC). This card allows you to get free (or reduced-rate) essential medical assistance. The card is also valid in EEA countries and Switzerland.
If you retain a business address in the Netherlands, you can take out business liability insurance or professional indemnity insurance here.
- With business liability insurance, you are insured if you, your product, or your employees cause material and personal damage. You are then insured for the costs and further financial consequences.
- Professional indemnity insurance covers you if you make professional errors. For example, if you give wrong advice as a consultant. Or you make a mistake in a client's tax return as an accountant. For some professional groups, there are special professional indemnity insurances tailored to their specific activities.
Are you travelling in your own motorhome? Make sure you have the right insurance. If you remain registered with a Dutch municipality, you are obliged to insure your own motor home. You must take out a third-party liability insurance (WA verzekering) for your motorhome. This insures you if you cause damage to others with your motorhome. You can also take out additional insurance for your motor home.
If you work within the EU, you do not need a visa. But you must be able to show a valid identity card or European passport. Please note that a driving license may not be valid identification in some countries.
Will you be working outside the EU? Usually you will need a visa and work permit. Contact the Dutch embassy or consulate in your destination country for information about applying for them.
Coming to the Netherlands as a foreign digital nomad
Do you plan to come to the Netherlands as a digital nomad and as an entrepreneur? It is important to consider important topics such as registration, tax, and insurance when you stay and work in the Netherlands. The Netherlands does not have a digital nomad visa.
If you stay less than 4 months, you can usually continue to work as an entrepreneur ‘remotely’. But you must always meet the entry requirements and not break these rules during your stay. The most important conditions are:
- Non-EU visitors must follow the Schengen visa rules. This means a maximum stay of 90 days per 180 days. Even if you do not have to apply for a visa before travelling, these rules apply. A visa is also not a work permit. You cannot work for Dutch clients or look for work in the Netherlands.
- EU, EEA, and Swiss citizens have the right to stay and work in the Netherlands. But if you stay 4 months or longer, you must register as a resident. And you may also need to register your business with KVK. This may affect your tax and insurance situation.
- Even for short stays, it is advisable to have the necessary insurance from your home country. For example, travel insurance or international health insurance.
- Right to stay and work: If you come from outside the EU, EEA, or Switzerland, you need a residence permit, such as the residence permit for self-employed person. Even if your company is registered in your home country and you work only for clients abroad, you must meet the residence requirements. Find out if you need a visa or residence permit.
- Business registration: Check if you qualify as a Dutch entrepreneur. If you do, you need to register your business with the Chamber of Commerce KVK. Choose a business structure that suits your needs.
- Address: When running a business in the Netherlands, even as a freelancer, you need a Dutch business address. A PO Box is not allowed. If your stay is longer than 4 months, you must also register with your municipality and receive a citizen service number (BSN).
- Taxes: A foreign digital nomad who is registered as a resident and entrepreneur in the Netherlands may be liable for tax in the Netherlands. This means filing income tax returns and VAT returns. Check the rules for double tax treaties to avoid paying income tax in 2 countries.
- Insurance: Check which insurance you need when you are registered as a resident in the Netherlands. For example:
- You must take out basic health insurance (zorgverzekering) if you are registered for social security in the Netherlands.
- If you have a car, motorbike, or moped registered in your name in the Netherlands, you are required to take out third-party insurance.