Moving to the Netherlands and starting a business can create obligations in both countries. This article is a practical introduction, not US or Dutch tax advice. Your immigration status, residence, legal form, income sources and US filing position matter.
Dutch tax residence is not created by a BSN alone
A BSN is an identification number. Whether you are a Dutch tax resident depends on the facts and circumstances of your life and work. If you become Dutch tax resident, Dutch income tax may apply to worldwide income, subject to treaty rules and specific exceptions.
US obligations can continue
US citizens generally remain subject to US filing obligations while living abroad. The US–Netherlands tax treaty, foreign tax credits and, where applicable, the Foreign Earned Income Exclusion can affect the outcome. Do not assume a treaty removes every US filing obligation; obtain US-specialist advice.
Dutch business taxes
For an eenmanszaak, qualifying business profit is normally reported in Dutch income tax. Whether you are an entrepreneur for income-tax purposes is a factual test. In 2026, the self-employed deduction is €1,200 for qualifying entrepreneurs who meet the hours criterion; the MKB profit exemption is 12.7% of profit after entrepreneurial deductions. A private limited company (BV) has different corporate-tax, salary and dividend consequences.
VAT
The standard Dutch VAT rate is 21%, with other rates and exemptions in specific cases. If you qualify for the Dutch small-business scheme, the turnover ceiling is €20,000 per calendar year, but the scheme is not automatically beneficial because input VAT is not deductible.
Next step
Before registration, map your residence, immigration right to work, legal form, Dutch VAT position, US filing and banking requirements. For US reporting, work with a US-qualified adviser; for the Dutch bookkeeping and VAT side, ask us for a scoped intake.
Bronnen: Business.gov.nl · IRS – citizens abroad · Belastingdienst – mkb-winstvrijstelling.
Geschreven door de redactie van Boekhoudheld. Inhoudelijk gecontroleerd door Anass Bounhilat RA, registeraccountant — laatst gecontroleerd op 22 september 2026.