Founder immigration
The Dutch American Friendship Treaty (DAFT) for US Founders
The treaty permit for a US founder, built on a Dutch BV whose structure is settled before the capital goes in.
- Treaty in force since 1957
- BV: at least EUR 4,500 and 25% of paid-up capital
- No means-of-support test
- IND fee EUR 423 (2026)
A treaty permit built on a Dutch company
We prepare the IND file for US nationals who will live in the Netherlands to develop and direct an enterprise in which they have invested, or are actively investing, substantial capital (art. II(1)(b) of the treaty). We also plan the company the permit rests on, and coordinate the steps to form a company in the Netherlands.
The permit follows the company, so the structure is decided first. Owning and directing a Dutch BV from abroad is lawful, but it is not a residence route. The treaty also admits US nationals who carry on trade between the two territories (art. II(1)(a)), and key employees a US company sends (Protocol point 2).
What's included
Six parts, from the first eligibility check to the first extension.
Eligibility review
Which treaty limb applies, and what rules a person out: a CV limited partner, borrowed capital, a director-shareholder under 25%.
Structure planning
The legal form and its capital test, whether a holding BV sits above the operating BV, whether a US company owns it, and the third-country control clause.
The BV incorporation
We coordinate with a notaris (civil-law notary) to set up a BV in the Netherlands: the deed in Dutch, by written power of attorney, with capital sized to the IND test.
The IND application
The application for the purpose "work as a self-employed person", with the deed as evidence of the BV's capital, the KVK extract and the fee.
Your family
Applications for your spouse and unmarried minor children, filed alongside yours. They are not refused on the means-of-support ground, whatever their nationality (Vc B7/2.1.1).
Decision and first extension
Follow-up within the statutory decision period, and the BV's file at the extension: the capital at or above the floor.
The notary executes the deed, the IND decides, the municipality registers you; we prepare and coordinate.
Three ways to structure the company
Three configurations, with their conditions. The treaty allows a chain of companies (art. VII(1)); the IND counts your own capital. Row C's dividend caps come from the tax treaty between the United States and the Netherlands.
Three ways to hold a treaty company, with the open point of each. Sources: the 1956 treaty; Vc 2000 (B); Wet Vpb 1969; Wet DB 1965; the US-Netherlands tax convention.
| Configuration | Treaty and IND basis | Dutch tax consequence | Open point |
|---|---|---|---|
| A. You hold the operating BV directly | Art. II(1)(b); at least 25% of the paid-up capital and at least EUR 4,500, held by you (Vc B6/2.5) | Dividends to you: 15% dividend withholding tax (art. 5 Wet DB 1965); box 2 once you are resident | Co-founders: whether each needs their own 25% and EUR 4,500 is not stated by the IND |
| B. A holding BV above the operating BV, formed first | Art. VII(1) allows a chain of companies | Holding to operating BV: participation exemption from a 5% shareholding (art. 13 Wet Vpb 1969); fiscal unity from 95% (art. 15) | Whether the IND counts capital held through the holding as your own investment is not published |
| C. A US company owns the Dutch BV and sends a key employee | Protocol point 2; Vc B6/2.5 Ad b. | No Dutch withholding for a treaty-resident corporate parent with a qualifying interest, unless the anti-abuse test bites (art. 4 Wet DB 1965); otherwise the US treaty caps it at 5% (a company with 10% of the voting power), 0% (an 80% parent of 12 months meeting a limitation-on-benefits route) or 15% in other cases (art. 10) | Third-country control of the US company can cost the company treaty benefits (art. XXII(1)(e)) |
Which one fits is settled in a conversation, on your facts.
How the process works
Eight steps, with who acts at each.
Eligibility and the limb
(you, with us). Art. II(1)(b), art. II(1)(a) or the key-employee route; a licensed activity is checked first. No official time is published.
The structure decision
(you, with us). Configuration A, B or C, with capital sized to the IND test in euro; a tax adviser joins where a holding or US parent is involved.
The deed
(the notaris). In Dutch, by written power of attorney, after the notary's Wwft identification (art. 2:176 BW). The English online route (art. 2:175a BW) is for EU nationals only. Configuration B: two deeds, holding first.
KVK and UBO registration
(the notary). Each BV and its UBO filed within one week of the deed (art. 20(1) Hrw 2007); KVK fee EUR 85.15 per BV in 2026.
The business bank account
(the bank). Opened after the KVK registration, with the capital actually paid up; approval takes "often between 2 to 8 weeks", an indication from the government's business portal.
The IND file
(you, with us). Passport, KVK extract, the deed as capital evidence, the application and the EUR 423 fee (2026), with family applications alongside.
The IND decision
(the IND). Granted under art. 3.30 Vb without the means-of-support test, within 90 days by statute, extendable by several weeks to six months at most.
Arrival and extension
(you, the municipality, the IND). BRP (personal records database) registration at a Dutch address; the first permit runs at most two years, each extension at most five (art. 3.58(1) Vb).
Statutory Indicative
- Eligibility and the limbYou, with usNo official time is published
- Structure decisionYou, with usNo official time is published
- The deed in DutchThe notarisNo official time is published
- KVK and UBO registrationThe notary, EUR 85.15 per BV (2026)Within one week (art. 20(1) Hrw 2007)
- Business bank accountThe bank, capital paid upOften 2 to 8 weeks
- The IND fileYou, with us, fee EUR 423 (2026)No official time is published
- The IND decisionThe IND90 days, extendable to six months at most
- Arrival and extensionYou, the municipality, the INDFirst grant at most two years, extensions at most five
Not sure which configuration your file needs?
The deed is the IND's evidence of your BV's capital, so the configuration is fixed before the notary drafts it.
Documents you will need
What we ask for before the deed and the IND file:
- A valid US passport
- A written power of attorney, if you will not appear before the notary
- Identity evidence for the notary's Wwft check
- Evidence that the capital is your own money, not borrowed
- The shareholding plan: who holds what, with your interest at least 25%
- Where your activity is regulated: the licence it needs
- Configuration C: evidence of the US company's investment and your key position
- Family: the spouse's and children's applications, marriage and birth documents
- A Dutch address for the BRP registration on arrival
Capital, fees and deadlines in 2026
The capital test depends on which of the types of company available in the Netherlands you use. Fees and periods below are statutory, 2026.
The substantial capital by legal form, with 2026 state fees and periods. Sources: Vc 2000 (B), consolidation of 11 September 2026; IND, checked on 29 September and 3 October 2026; KVK.
| Item | Rule or amount | Statute and year | Source |
|---|---|---|---|
| BV capital | At least 25% of the paid-up capital and at least EUR 4,500, held by you; evidence: the deed of incorporation | Vc B6/2.5 and B6/4.5, 2026 | Aliens Act Implementation Guidelines |
| NV capital | At least 25% of the paid-up capital; on the EUR 45,000 minimum, at least EUR 11,250 | Vc B6/2.5, 2026 | Aliens Act Implementation Guidelines |
| Sole proprietorship and vof | At least EUR 4,500 (sole proprietorship assessed per case; vof 25% of the partnership capital); sole proprietorship evidence: a business bank statement with the opening balance | Vc B6/2.5 and B6/4.5, 2026 | Aliens Act Implementation Guidelines |
| Limited partner of a CV | Runs no enterprise; outside the treaty | Vc B6/2.5, 2026 | Aliens Act Implementation Guidelines |
| Borrowed capital | Does not count toward the substantial capital | Vc B6/2.5, 2026 | Aliens Act Implementation Guidelines |
| IND fee, main applicant | EUR 423.00, first application and each extension | IND fee table, 2026 | IND fees |
| IND fee, family | Partner EUR 254.00; child under 18 EUR 85.00 | IND fee table, 2026 | IND fees |
| KVK registration | EUR 85.15 per BV, filed within one week of the deed | Financiële regeling handelsregister 2019, 2026; art. 20(1) Hrw 2007 | KVK tariff regulation |
| Notary, per incorporation | EUR 500 to 1,500, the KVK's published range: an estimate, not a tariff | KVK, 2026 | KVK, new business registration page |
| IND decision and validity | 90 days, extendable to six months at most; first grant at most two years, each extension at most five | IND decision periods; art. 3.58(1) Vb 2000 | IND decision periods |
Our fee is quoted on request. Company law alone asks for EUR 0.01 of BV capital; that is not the permit figure.
Problems we solve
What US founders ask before they commit capital.
- "The EUR 4,500 must sit untouched in the bank"
For a BV, the IND's evidence of the capital is the deed; a bank statement is the evidence for a sole proprietorship (Vc B6/4.5). The permit is still withdrawn if the capital falls below the floor.
- Holding through a company or a US LLC
The treaty allows intermediaries; the Circular measures your own capital and is silent on indirect holdings. The conservative design keeps your own 25% and EUR 4,500 in the BV you direct.
- A co-founder who is not American
Each treaty applicant must be a US national, and predominant third-country control can cost the company treaty benefits. Your co-founder needs a route of their own, such as an entrepreneur visa for the Netherlands.
- Profit, salary and tax after the move
In 2026 a director-shareholder's customary salary is at least EUR 58,000 unless rebutted (art. 12a Wet LB 1964), and a Dutch payroll company can run it. Dividends bear 15% withholding, then box 2 at 24.5% and 31%; the US keeps taxing its citizens (art. 24(1)).
- The extension depends on the company's upkeep
Accounts drawn up within five months of year end (extendable by five) and filed, or it is improper management (art. 2:248 BW). Distributions are tested (art. 2:216 BW); the capital stays at or above the floor.
Want the structure checked before the capital goes in?
We check your plan against these five points before the deed: the shareholding, the capital, the co-founders, the salary and the upkeep.
Why work with us
Elif Demir, Compliance, licensing and founder permits lead, Amsterdam. Turkish, Dutch, English.
From our practice: on a treaty file we fix the shareholding, the proportions and the currency before the deed, because the deed is the IND's evidence of the BV's capital.
Related services
- Start-up Visa Facilitator in the NetherlandsThe route for a founder outside the treaty who brings an innovative product.
- Holding Company in the NetherlandsConfiguration B: the holding BV formed first, with the operating BV beneath it.
- Tax Advisor in AmsterdamYour Dutch tax position after the move, as a separate engagement.
- CASP Licence in the NetherlandsWhere the BV's activity is crypto-asset services, the licence question is checked before the IND file.
Frequently Asked Questions
Does the EUR 4,500 have to stay in the bank account at all times?
For a BV, the IND's evidence of the capital is the deed of incorporation; a business bank statement with the opening balance is the evidence for a sole proprietorship (Vc B6/4.5). The permit is withdrawn if the capital falls below the floor, and what the IND measures for a trading BV after the grant is not published.
Can I hold the Dutch BV through a holding company or a US company and still qualify?
The treaty lets US nationals form Dutch companies directly or through intermediaries (art. VII(1)), but the Circular measures the applicant's own capital and says nothing about indirect holdings. The conservative design keeps your own 25% and EUR 4,500 in the BV you direct; whether a holding route qualifies is a question for the IND.
My co-founder is not American: can we both use the treaty?
No. Each treaty applicant must be a US national. A company in which third-country nationals hold the predominant interest, directly or indirectly, can also be denied treaty benefits (art. XXII(1)(e)). Your co-founder needs a residence basis of their own, and the shareholding is planned with that clause in view.
Will I pay tax in both the Netherlands and the US once I move?
The US keeps taxing its citizens: under the saving clause of the US-Netherlands tax convention, each state taxes its residents and nationals as if the convention had not come into effect (art. 24(1)). Art. 25(6) sets the order of credits for a US citizen resident in the Netherlands. The US computation belongs to a US tax adviser.
Can I keep living in the US and run the Dutch BV under the treaty?
You can own and direct a Dutch BV from abroad; that is lawful. It is not a residence route, though. A person on the Dutch company's payroll who lives outside the Netherlands cannot base the permit on that (Vc B6). The permit is needed only to live and work in the Netherlands.
Can I buy a ready-made BV instead of incorporating a new one?
The IND's evidence of a BV's capital is the deed of incorporation, and in a bought company that deed records the original founders' capital. How the IND evidences a buyer's own investment in an acquired BV is not published. Read what a buyer inherits with a ready-made BV before treating one as a route to the permit.
Is the Dutch American Friendship Treaty still in effect?
Yes. The official consolidation shows the treaty in force from 5 December 1957 to the present, without amendment (checked on 3 October 2026). After its first ten years either party may end it by written notice, with one year's notice, and no notice is recorded in the consolidated text.
How does the Dutch-American Friendship Treaty work for a US founder?
Article II(1)(b) lets US nationals enter and reside in the Netherlands to develop and direct an enterprise in which they have invested, or are actively investing, substantial capital. The IND grants the permit under art. 3.30 Vb and does not apply the means-of-support condition of art. 16(1)(c) Vw, the core difference from the ordinary self-employed route.
How much money do you need for the treaty permit with a BV?
At least 25% of the BV's paid-up capital and at least EUR 4,500, held by you, from your own money and not borrowed (Vc B6/2.5). A larger paid-up capital needs a larger stake from you. Company law alone asks for EUR 0.01, which is not the permit figure. For an NV, the floor is EUR 11,250.
How long does the IND take to decide, and what does it cost?
The statutory decision period is 90 days, and the IND can extend it by several weeks, to six months at most. The 2026 fee is EUR 423.00 for the main applicant, for the first application and for each extension. No approval rate is published, and we promise none.
How long is the permit valid, and can it lead to permanent residence?
The first grant runs for at most two years and each extension for at most five (art. 3.58(1) Vb). After five consecutive years of lawful residence, an indefinite-term permit can be applied for under art. 20 and 21 Vw; it can be refused on the listed grounds, civic integration included.
Can my spouse and children come, and do they have to meet an income requirement?
Your spouse and unmarried minor children are admitted with you under Protocol point 1 of the treaty, and they are not refused on the means-of-support ground, whatever their nationality (Vc B7/2.1.1). The 2026 IND fees are EUR 254.00 for a partner and EUR 85.00 for a child under 18.
Can a US company send an employee to the Netherlands under the treaty?
Yes, where the US company has invested substantial capital and the employee represents it in the Netherlands in a responsible or key position (Protocol point 2; Vc B6/2.5 Ad b.). The US company then owns the Dutch BV, and the treaty's third-country control clause (art. XXII(1)(e)) is checked against the US company's own owners.
Does a DAFT company give me Dutch citizenship?
No. Starting a business in the Netherlands gives no Dutch citizenship, as the government's business portal states. The treaty permit is a residence permit: the first grant runs at most two years, and indefinite-term residence can be applied for after five consecutive years. Nationality by ancestry is outside this service.
Ready to plan your treaty company?
Tell us your configuration and who comes with you; we reply with the questions your file has to answer first.
- Name
- US national? (yes, no)
- Configuration in mind (I hold the BV, a holding above the BV, a US company sends an employee, not sure)
- Family joining? (yes, no)
Confirmation: Thank you, we reply to the email address you gave.