Author: Han Dou

Dutch 30%-ruling Tax Facility

The 30%-ruling is a tax advantage, created for employees who are posted or recruited from abroad, to work in the Netherlands. The purpose of this advantage is to cover all the various costs they incur, as a result of moving their lives oversees to. This can be a real blessing to expats! In order to be eligible to benefit from the 30% ruling yourself, there are several conditions that you must satisfy. These pertain to matters like: the reason you came to the Netherlands for work, your application for the 30% ruling and where you were working before you began your job in NL. To complicate matters further, these stipulations are due to change in the coming year.
On this page, we have outlined the current conditions with which you must comply, and given you a forecast for their upcoming amendments. You can also find information on how you can prevent yourself from losing money if, for some reason, you do not qualify for the 30% ruling.

The Dutch 30% Ruling: The Basics

  • You need not be a resident of the Netherlands to benefit from the 30% ruling
  • In fact, you do not even have to physically carry out work in the Netherlands in order to be eligible for it
  • An explanation of the ruling can be found in the Dutch Wage Tax Act   
  • The effect of this tax advantage is that your employer can pay you a tax-free allowance of up to 30% of your wage
  • This extra allowance is intended for ‘extraterritorial expenses’
  • Effectively, it reduces the rate of wage tax
  • Since January 1, 2012 there have been several revisions to the conditions that accompany the 30%-ruling.
    In the following paragraphs, we will discuss the ins and outs of the most recent ruling. We will also discuss the transitional rules that now apply to those who were granted the 30%-ruling tax advantage on, or before, the changes took place.

Conditions for the 30% Ruling

There are certain conditions you must satisfy, in order to be eligible to benefit from the 30%-ruling in the Netherlands. The conditions are to do with the circumstances under which you begun your employment in Holland, as an ‘extraterritorial employee’.

The Dutch Tax authorities will examine the following matters:

1. How you Came to NL:

  • You must have been either posted to the Netherlands from another country, or recruited to the Netherlands from abroad
  • The Dutch tax authorities will also want to know the date on which you signed your employment contract

2. The Payroll you are on:

  • For the ruling to apply to you, you must have a Dutch ‘withholding entity‘
  • This means that your employer must deduct, or ‘withhold’, wage tax from your wages. If applicable, they must withhold general insurance contributions from your income as well
  • In principle, this should include any salary you earn abroad, which is taxable in the Netherlands
  • The money that your employer deducts must be paid to the Dutch tax authorities
  • A non-Dutch employer can also act as a Dutch withholding entity

3. The ‘Scarcity’ of your Expertise:

  • This condition will only be assessed in certain, exceptional cases, or if you are part of a group of employees that is brought to the Netherlands
  • The condition is that you must have a specific area of expertise
  • There must be a ‘scarcity’ of this line of expertise within the Dutch labor market
  • This condition will normally be considered ‘met’, if you earn a minimum salary of €41,954, excluding the tax-free allowance of the 30%-ruling
  • If you are under the age of 30 and you have a master’s degree, you will have a reduced salary threshold. You need only be earning €31,891, in order to meet the ‘expertise’ condition
  • Academic scientists have no regulations pertaining to their salaries

4. Where you Lived before Moving to NL

  • If you lived within 150km of the Dutch border for 16 of the 24-months before your activities in the Netherlands began, you are not entitled to benefit from the 30% ruling
  • This can affect expats who come from, for instance, Belgium or Germany
  • The rules for expats who were benefiting from the 30% ruling before January 1, 2012, are a little unclear. Therefore, we recommend you contact your tax advisor for advice, if this applies to you

Side Note

The Boundary Condition for Doctoral Students 

  • You can benefit from the 30% ruling as a doctoral student in the Netherlands
  • The period during which you undertook your doctoral research will not be taken into account by the tax authorities, when they are assessing whether or not you meet the boundary condition
  • As long as you resided outside of the 150-kilometer boundary before starting your doctoral research, you will be eligible
  • On top of this, your employment in the Netherlands must start directly after you have completed your doctoral research

5. Your Request for the 30%-Ruling 

Exemption from the Boundary Condition

In practice, the 150-kilometer boundary condition presented a problem for many expat employees. If, for example, they left the Netherlands after having benefitted from the 30%-ruling, and then returned before they had been outside of the 150km boundary for 16 months of a 24 month period, they would be deemed ineligible. Now, an exemption has been created for employees who find themselves in this situation.

Requirements for Exemption

You will be exempt from the rule, if you:

  1. Used to work in the Netherlands
  2. Benefited from the 30% ruling during this former period of employment
  3. Went on to live outside of the Netherlands afterwards

The exemption comes with the following, alternative, conditions:

  • You began your former job in NL a maximum of 8 years ago
  • For 16 of the 24 months leading up to the start date of this former job, you were living more than 150km from the Dutch border, as the crow flies

Side Note

The 30%-Ruling after Termination of Employment

The 30% ruling will only apply to you, up to the last day of the calendar month that follows the calendar month in which your employment ended. For instance, if your employment contract ended on July 8, 2023 and you received an additional payment in September 2023, the 30%-ruling will not apply to this payment

Changing Employers in the Netherlands

If you are benefiting from the 30%-ruling and you switch employers, you will be able to ‘take it with you’ to your new job. That is, providing that:

  • You find a new employer within three months 
  • The other conditions for the receipt of the 30% ruling are satisfied
  • You and your employer file a new request for the 30% ruling, within four months of the commencement of your new job

You will only be able to receive the 30% tax advantage for the remaining months of the maximum duration of the ruling.

There are further conditions that must be met for this – your tax consultant can tell you more.

The '8 Years' Condition

Currently, expats are allowed to benefit from the 30% Ruling for a maximum period of 96 months, which amounts to 8 years. However, the Dutch Government has announced that there will be changes made to the 30%-ruling tax facility:

  • These alterations are due to come into effect on 1 January 2019
  • One of the expected changes is related to the maximum duration of the ruling
  • The maximum amount of time that an expat can benefit from the 30% ruling is likely to be reduced to either 60 months, or 72 months
  • This amounts to either 5 or 6 years

This means that, at some point over the course of your employment in NL, your employer will have to check whether the 30%-ruling can continue to apply to you.

Side Note

Shortened Eligibility Period

You should also bare in mind that if you worked or lived in the Netherlands, and your job or your residence period ended less than 25 years ago, the amount of time for which you are eligible to receive the 30% tax advantage will be shortened.

Your Employment Contract in the Netherlands

As a beneficiary of the 30% ruling, you cannot simply split your gross salary into ‘taxable’ and ‘tax-free’ sections. Here’s how it works:

  • Your employment contract should clearly indicate that you are receiving a reduced gross salary
  • Any additional benefits, be they taxable or tax-free, should be paid to you on top of this
  • The same goes for the 30%-allowance: it must be paid to you on top of your reduced gross salary
  • The Ministry of Finance has an approved statement, explaining this rule, which can be an addendum to your contract

Reimbursement of Expenses

The 30% tax free reimbursement is meant to represent the extraterritorial cost an expat will make when moving to the Netherlands. It is of course very possible that the actual costs are higher than the 30% reimbursement. In these cases, it is possible to maintain the actual costs as opposed to 30% of the gross wages. For this, you will still need to apply for the 30%-ruling and therefore will need to meet the above-described conditions. Furthermore, to maintain the actual costs, you will also have to prove that these costs are higher than 30% of your gross wages.

Transitional Rules

As we mentioned earlier, January 1, 2024, saw the introduction of several changes to the 30%-ruling. If you were benefitting from the 30% ruling before this date, then these new rules won’t impact you.

The changes are as follows:

  • For the first 20 months of the ruling, you will be able to apply 30%;
  • After this, you will be able to apply 20% for another 20 months;
  • After these 20 months have expired, you may apply 10% for the remainder of the ruling.

Wage Tax and the 30% Ruling

Your taxable wages will be assessed according to the standard Dutch wage tax regulations. This means that:

  • They will be taxed in the same way the wages of any other national employee of the Netherlands would be
  • Your employer may, however, provide tax-exempt allowances for certain expenses in addition to the 30%-allowance

Allowance for International School Fees in the Netherlands

Your employer might pay you a tax-free allowance for your children’s school fees:

  • You  will be eligible to receive this perk, if your kids are attending an international school in the Netherlands
  • Equally, your employer might decide to pay them directly on your behalf
  • School fees that you pay yourself will not be tax-deductible in the Netherlands
  • If you have the option of benefitting in this way, bare in mind that Dutch schools with an international stream do not automatically qualify as ‘international schools’

Useful links

Go to the Directory for Financial, Tax and Legal Advisors

Having a Baby in the Netherlands

Everyone wants to give their children the healthiest possible start in life. So, if you are having a baby in the Netherlands, you will no doubt be curious about how the Dutch treat this matter. We will give you a run down of how to navigate pregnancy, childbirth and postnatal care in the Netherlands. Find out about everything from prenatal check-ups, to pain medication, to maternity home care on this page.

It’s safe to give birth in NL!

Lets clear one thing  up before we get started: Many expats are taken aback by the non-interventionist approach to perinatal care in the Netherlands. However, you need not fear for the safety of you or your baby if you give birth in Holland.

It is a common misconception that all Dutch mothers have home deliveries, and are assisted only by a midwife

  • In fact, only about 21% of women have their babies at home in the Netherlands
  • The majority of deliveries happen in a hospital, under the guidance of a midwife or a gynecologist
  • A mother-to-be, and her baby, will be monitored regularly throughout pregnancy, labor,  delivery and during the postpartum period
  • So there is nothing to worry about

Childbirth Often Goes Well!

The Dutch often say:

‘Having a baby is not a disease’

A strange saying, but they are right! This Dutch expression alludes to the fact that having a baby in the Netherlands does not have to be dangerous for your health, if you take good care of yourself and take the correct precautions. Here is what we advise:

Medical Treatment for Pregnant Mothers

  • Unlike in other parts of the world, expectant mothers in the Netherlands are only required to visit a midwife. Midwives in the Netherlands do not, generally speaking, perform ultrasounds
  • Visiting a medical specialist, and having at least one ultrasound carried out during your pregnancy, would allow for the timely detection of any growth deficiencies your baby might have. (Although, of course, he or she is likely to be completely healthy!)
  • Heart problems and other potential threats to your newborn’s health can be picked up through an ultrasound as well
  • Dutch specialists are very well-equipped to deal with these issues

Visit a Gynaecologist

  • Therefore, if you are pregnant and want to minimize the risks to your baby’s health, we recommend that you visit a gynaecologist at least once during your pregnancy
  • By doing this, you can make sure that your baby is healthy and developing at a normal rate
  • Discuss this with your GP and/or midwife, so that you can obtain a referral notice to send to your insurance company. Read on to find out more about gynaecologists in the Netherlands

Let’s go over what will happen when you have a baby in the Netherlands:

Being pregnant in NL

First of all: congratulations! Here is what happens next:

  • Talk to your GP
  • Ask him or her to recommend a reliable gynecologist or midwife to you
  • The Dutch word for midwife is: :Verloskundige’, and the word for gynecologist is: ‘gynaecoloog‘
  • If you would rather do your own research, look for one of these medical professionals online
  • Bare in mind that if you do not get a referral from your doctor to see a gynecologist, the cost of the appointment may not be covered by your insurance
  • Call the midwife or gynecologist to make an appointment. Try to do this no later than 8-10 weeks into your pregnancy, as most practices are quite busy

PRENATAL CARE IN NL

The Midwife in NL

Are midwives in the Netherlands the same as those in other countries?

  • In the Netherlands, a midwife is an independent practitioner who can legally practice obstetrics without the supervision of a medical doctor
  • Unless you actively seek out further medical assistance, your midwife will be your sole health care provider during your pregnancy, your delivery your initial postpartum period
  • However, if complications arise, or you have a pre-existing medical condition, you will be referred to a gynecologist
  • Midwives work alone or in a group practice in the Netherlands
  • If you choose to receive care from a group practice, you will be seen by several  different midwives during your routine check-ups

Tip

Prepare for your Appointment

The Dutch might not anticipate or understand your need for information or reassurance when you are pregnant. Because of this, we recommend that:

  • You have a list of questions at the ready when you visit your midwife, gynaecologist or doctor
  • Try not to be thrown if they seem to take a very casual approach to your  questions and concerns, or even if they dismiss them
  • If need be, explain that there is more advice and guidance offered to women preparing to have a baby in your home country
  • And stand your ground!

The Gynaecologist in NL

It is not standard Dutch practice for a woman to be cared for by a gynaecologist before or after she has a baby. However, if would feel more comfortable receiving medical care from gynaecologist whilst you are pregnant, you can make it happen and we encourage you to do so.

  • The Dutch word for gynaecologist is ‘gynaecoloog’
  • In order to see a gynaecologist regularly whilst you are pregnant, you will need a referral from your midwife or your GP
  • This is essential, if you would like the costs to be covered by your insurance
  • While it is not common practice in the Netherlands, it is highly unlikely that you will not be given a referral

A Referral to the Gynaecologist

  • If your midwife feels that you or your baby could be at risk at any time during your pregnancy, she will refer you to a gynecologist herself
  • If necessary, you will be put under the treatment of the gynecologist for the remainder of your pregnancy
  • This would be fully covered by your insurance

Side Note

 Doctors and Pregnancy in NL

  • It is very rare for an expectant mother to be cared for by her GP in the Netherlands
  • Occasionally, however, it does happen
  • It is most common in small Dutch villages, where there is no midwifery practice
  • In this situation the GP will, in effect, take over the responsibilities that would traditionally be held by a midwife

Routine check-ups in NL

It is so important to schedule and attend routine checkups when you are preparing to have a baby. Here are the steps you need to take, and what you can expect in the Netherlands:

Checkups in NL: Step by Step

  1. Your first visit to the gynecologist or midwife will take place at around the twelfth week of your pregnancy
  2. Your practitioner will note down yours and your partner’s medical histories, as well as that of your respective families
  3. They will also, of course, give you a medical check up: Your weight and blood pressure will be taken. Fetal growth, position and heart beat will be monitored. Your blood iron levels will be checked as well
  4. Your midwife or gynecologist will also discuss with you whether you plan to have a home birth or a hospital birth. In Dutch, a home birth is called a ‘thuisbevalling’, and a hospital birth is referred to as a ‘ziekenhuis bevalling’
  5. You will visit your midwife or gynecologist approximately 12 times during pregnancy
  6. The first visit should last about half an hour. Following this initial meeting, most visits will be no longer than a quarter of an hour

Ultrasounds in NL

  • Most midwives do not have ultrasound equipment. So, you will be referred on to a hospital should you need an ultrasound
  • Some parents wish to have an ultra sound performed, not for any medical reason, but to simply see their baby for the first time in utero. This is referred to as a ‘pret-echo’ in Dutch. You can have a video made of your baby at this stage of its development
  • If this interests you, enquire about it during one of your routine visits

Look After Yourself

It is very important that you feel at ease, well looked after, and able to communicate your needs to your practitioner. You need to avoid stress as much as you possibly can when pregnant. So, if you are uncomfortable or dissatisfied with the service you are receiving in anyway, move on to a new practitioner. There will be other midwives, gynaecologists  and doctors out there.

PRENATAL TESTING IN NL

Prenatal testing and genetic screening are not performed on a routine basis in the Netherlands. Genetic screening, for example, is generally only conducted when a pregnant woman is found to be in a high-risk category for fetal chromosomal defects. This means that medical practitioners are concerned that her baby could have: Down Syndrome, Cystic Fibrosis, Spina Bifida or Muscular Dystrophy

High Risk Pregnancy

In the Netherlands, a pregnant woman is considered at high risk if she:

  • Is 36 years of age or older
  • Has previously had a child with a congenital defect
  • If there is a history of chromosomal problems in either her or her partner’s family

If you fit into none of the above categories, but you have personal concerns, discuss them with you midwife or gynecologist. There are many different kinds of tests available.

Tip

 Childbirth Preparation Classes 

Learning to deal and cope with pain is one of the keys to having a successful labor and delivery

WHERE WILL YOU HAVE YOUR BABY IN NL?

In the Netherlands, you can choose to have your baby either in a hospital or in your own home, under the guidance of a midwife.

Home Birth

  • Giving Birth in the comfort of your own home can be a beautiful experience
  • If you decide to have your baby at home but, during your pregnancy, wish to change your mind and deliver in the hospital this can be arranged at any time
  • We would, however, advise you to try and decide sooner rather than later. Matters can become complicated if you change your mind just before or even during delivery
  • Should there be any  complications during your delivery, you will be taken to the hospital by ambulance

Hospital Birth

  • If you have been under specialist supervision throughout your entire pregnancy it is likely that you will be advised to give birth in hospital
  • This is referred to as ‘bevalling op medische indicatie‘ in Dutch. It translates as: ‘childbirth on medical indication’
  • If you have been under supervision from your midwife outside of the hospital, then you will not have to deliver there unless there are complications with your pregnancy, or during your delivery

Voluntary Hospital Delivery

  • However, you can also opt for what the Dutch call a ‘poliklinische bevalling‘. This translates an ‘out-patient hospital delivery’, and is a voluntary hospital delivery
  • When you opt to give birth in hospital, you will be attended either by a midwife or a gynecologist
  • With an out-patient hospital delivery you will be in and out of the hospital within 24 hours, unless there are any complications
  • If there are some complications with your birth, or if you have a planned cesarian, you will be required to remain in hospital for longer

Hospital Birth Insurance

  • In order for a hospital delivery to be covered by your insurance, there must be a medical reason for you having your baby in hospital, rather than in your home
  • This medical reason can arise either during pregnancy or delivery
  • If you opt to have a voluntary out-patient hospital delivery, your insurance company will cover a portion of the costs. You will, however, be expected to pay a contribution
  • Sometimes, your insurance will cover all costs. Be sure to ask your insurance provider about this
  • Some women who choose to have an out-patient hospital delivery but end up having to stay in hospital for longer, due to medical complications or the need for a Caesarean. When this happens, the costs will always be covered by her insurance company
  • Home deliveries will be fully covered by your provider

THE BIG DAY HAS COME!

It is exciting and nerve racking when the big day comes. It should go something like this:

Home Delivery: Step by Step

  • Call the midwife or hospital once your waters have broken and/or your contractions are becoming frequent
  • If you are delivering at home, your midwife will come to your house as soon as she can
  • She will stay with you throughout your delivery
  • During delivery, the midwife will be assisted by a ‘kraamverzorgster’. This is a ‘maternity nurse’. We will describe their role in more detail just below

After Birth

  • Once your baby has been born, your midwife will examine him or her. She will also perform the APGAR-test. This test is used to determine how the baby is doing after the birthing process and how he or she is faring outside of the womb. It is usually performed by the midwife, just minutes after the baby’s birth
  • Generally speaking, your midwife will leave your house within an hour of your delivery
  • The maternity nurse will stay on, to give you some extra help. Her job is to: dress and care for the baby, prepare the crib, help the mother to take a shower, and clean up the house a bit
  • If the baby was born during the night, she will take care of mother and baby, and leave a list of instructions for them. She will also leave her phone number, and urge you to call if you have any questions

Hospital Delivery: Step by Step

  • If you have been advised to give birth in the hospital, or if you have opted  to have your baby in the outpatient clinic, you will have to phone either your midwife or the hospital directly when your water breaks
  • The hospital will discuss with you whether or not you should come in straight away
  • Once you have arrived at the hospital, you will be allocated a ‘birthing room’
  • Your medical practitioners will palpate and examine you to determine how much you are dilated
  • The heartbeat of your baby will also be monitored
  • Depending on how busy the hospital is, and how your delivery is going, be prepared to spend quite a bit of the time alone, or alone with your partner
  • You will, of course, be checked on regularly. Still, it is usually not until your actual delivery commences that you will have full-time supervision from an in-house midwife, your own midwife or a gynaecologist
  • Remember that, depending on who is available when you go into labor, you may be assisted by the midwife or gynaecologist on duty, and not the practitioner who accompanied you throughout your pregnancy

PAIN MEDICATION DURING BIRTH

As we mentioned earlier, the Dutch have a‘level-headed’ attitude towards pregnancy and delivery. They believe that it is a natural process, which should not be interfered with too much. So, you might be able to guess what they think of pain medication:

  • Pain medication is not offered during a home birth and only rarely during a hospital delivery
  • Midwives are not, on the whole, allowed to administer pain medication themselves
  • If this concept worries you, be sure to discuss which types of medication or pain relief are available, with your doctor or midwife. Please do not leave it until your delivery, because it could be too late! 
  • Be tactful, but persistent. If necessary, explain your concerns. Let the medical staff assisting you know that labor and delivery are handled differently in your home country

Maternity Home Care in NL

There are wonderful maternity home care services on offer in the Netherlands:

  • In Dutch maternity home care is called ‘kraamzorg‘
  • It is the type of care a mother receives after having a baby, either at home or in hospital 
  • A ‘maternity nurse‘ will provide this care. In Dutch, he or she is described as a ‘kraamverzorgster’ 
  • It is actually obligatory to receive this form of care in the Netherlands
  • This can come as quite a shock to mothers who are from a culture in which strangers are not expected to enter someone’s home, immediately after they have given birth

Insurance for Home Care in NL

How much does maternity home care cost in NL?

  • How much home care you are entitled to depends on your insurance company
  • You may have to contribute towards the cost of your maternity home care yourself
  • You do, however, have a legal right to a minimum of 24 hours of Dutch maternity home care, if you live in the Netherlands. These 24 hours can be spread out over eight days
  • Make sure you discuss how much coverage you are permitted with your own insurance company, because their rates and rules vary. Your insurance policy might, for example, cover you for 80 hours of home care over a maximum of ten days 
  • If there happens to be a shortage of maternity nurses available when you need to receive your home care your insurance company may, under certain circumstances, cover the costs of a private maternity nurse coming to your home

The Maternity Nurse

What kind of home care will you receive from the maternity nurse?

  • The maternity nurse will visit you daily. She will assess both your health and that of your child
  • She will teach you, your partner and any one else helping you with your baby, how to bathe, change and care for him or her
  • Your nurse will also assist you with breastfeeding and will, depending on how many hours per day she works, tend to some housekeeping, cooking, shopping and caring for other members of your family

Care Hours

  • You can opt for part or full-time care. This means that you can choose to receive all your home care in one block. If you opt for this, your maternity nurse will come to your house every day and stay for 8 hours a day, until your home care quota has been used up. Alternatively, you can ask your maternity nurse to come for just 2 hours a day, for more days
  • Full-time care is becoming more and more difficult to arrange in the Netherlands. This is due to there being a shortage of maternity nurses
  • To give yourself the best possible chance of receiving the kind of care that best suits you, we advise you to explore as many maternity home care resources as you can. Research online (kraamzorg) and ask your friends, your family and your midwife or your gynecologist for recommendations of organizations in your area
  • If possible, apply during your first trimester. The sooner the better

Tip

 In-Hospital Postnatal Care 

  • Before giving birth, ask your hospital what kind options they have for you to stay there after you have had your baby
  • It is important to do this, just incase your baby needs to remain in the hospital for a period after he or she has been born
  • Check in with your insurance provider as well, to ask whether you will be covered for this
  • Many hospitals have some type of maternity lodging option. This usually means that you do not officially take up a hospital bed but can still spend the night with your baby

THE FIRST WEEK AFTER BIRTH

During your first week at home, after you have had your baby, you will be visited 2-3 times by your midwife and/or your GP. You must arrange these visits before your delivery. It is especially important that you do this if you are planning to give birth in hospital, because you will be discharged quite promptly if all goes to plan. Here’s what will happen:

Visits from your Midwife

  • They will check up on yours and your baby’s health status
  • They will also confer with your maternity nurse about your progress 
  • Between day 4 and day 10, your midwife and/or your GP will administer a test called the ‘hielprik‘. This translates as ‘heel prick’ and is sometimes referred to as the ‘Guthrie test’. Its purpose is to check for several metabolic and thyroid diseases
  • In order to perform the heel prick test, a small amount of blood is drawn from a baby’s heel and sent to a laboratory for testing
  • Within the first 3-14 days of your delivery, the ‘Well Baby Clinic‘ will send a ‘neighborhood nurse’ to your home too, to check on your baby. You can read more about both the Well Baby Clinic and the role of a neighborhood nurse in our side note box below
  • Depending on where you live, the hielprik may be performed by this nurse, rather than by your midwife or GP

Receiving Visitors 

  • As you can see, you will have quite a full house during the first week after you have had your baby!
  • The maternity nurse, the midwife, the GP, the district nurse and, last but not least, the ‘kraamvisite’: the  visitors…
  • In the Netherlands, once a baby is born, everyone wants to come and admire your new family member: neighbors, colleagues, friends, relatives etc
  • You can read more about the customs and etiquette of having a baby in the Netherlands in our article on party time in NL. We recommend you have a look at this page if you would like some advise on how to politely request more privacy after your delivery 

Side Note

The Well Baby Clinic

In most countries, routine check-ups for new mothers and babies are carried out by a GP or a pediatrician. In the Netherlands this service is provided by the local ‘Consultatiebureau‘. This is referred to as the ‘well baby clinic’ in English.

Screening Tests

  • The Consultatiebureau is a community-based, country-wide network of clinics providing preventative health care to infants and toddlers
  • The well baby clinic is responsible for performing all kinds of screening tests. They check, for example, your baby’s motor and cognitive development, speech, hearing and sight
  • ‘The Ministry of Health, Welfare and Sports‘ vaccination program will also be administered by the well baby clinic
  • You will first be contacted by the Consultatiebureau after you register your infant. This should be done soon after delivery, and you can read about it on our page that covers legal matters for parents in the Netherlands
  • Your local office will follow up this call by sending a neighborhood/district nurse to your home within 3-14 days after delivery

Useful links

Recommended reading
The Access guide to having a baby in the Netherlands:
Information for expectant parents and parents of babies and toddlers. The guide covers topics such as: pregnancy, child health and safety, insurances, support groups and childcare services

International Schools in the Netherlands

There are many different kinds of international schools in the Netherlands. So, how do you differentiate between them, and how do you decide which one would best suit your children?  We will run through the different educational programs each type of school offers, on this page. Some forms of international education will give your kids a better chance of getting into University. Others are designed to train them for a specific vocation. Read on to find out which one is right for your kids.

Education Options in NL

Before we get started, there is another matter to consider: Are you sure you want to send your kids to an international school? It might be worth reading up on Schooling for expat kids in the Netherlands. This should help you to decide whether Local or International school would be a better fit for your offspring.

International Schools in NL: The basics

  • Both ‘private international schools’ and ‘subsidized international schools’ exist in the Netherlands
  • Only subsidized international schools are classified as ‘Dutch International Schools’, or ‘DIS’
  • DIS are found throughout the Netherlands 
  • An international curriculum is taught at these schools, in English
  • Dutch International Schools are part of the Dutch schooling system. Thus, they must abide by the rules set out by the Dutch Ministry of Education
  • Other international schools, and foreign national schools, are privately operated

The Cost of International Education

  • You can send your children to a DIS for a relatively low, but mandatory, fee
  • The subsidy provided by the Dutch Ministry of Education makes it possible for these schools to offer a good quality international education at a reasonable price
  • A primary DIS will charge around €3,500 to €6,500 a year
  • Secondary schools might charge €5,500 to €8,000 a year
  • Parents might be charged extra fees for events like projects or field trips
  • These fees are, unfortunately, non-negotiable
  • Prices at private international schools can be as much as € 25,000 a year

Qualifications for Admission

The qualifications for admission to a Dutch international school are set by the Dutch Ministry of Education. The following pupils may be admitted to these schools:

  • Children from a non-Dutch family, with expatriate status, who will be staying in the Netherlands for a limited period of time only
  • Kids from an internationally mobile Dutch family, who have largely been educated abroad. It is advisable for these children to pursue DIS education, because they will feel more at home in an international environment
  • Children with Dutch nationality, whose parents or legal guardians are due to be stationed abroad within two years and for at least two years

International School Curricula

Different types of schools in the Netherlands offer different curricula. Who teaches what?

  • In general, Dutch schools and private International schools only offer English-language education
  • ‘Foreign National Schools’, teach their own national curricula in their native tongue. French, German, Indonesian and Japanese schools are all examples of Foreign International Schools
  • American and British schools also teach their own national diploma programs. However, they offer the International Baccalaureate Diploma Program to students in their final two years of education as well
  • The British School in Amsterdam is an exception, and only offers A-levels

Primary International Education in NL

How does primary international education work in the Netherlands?

Secondary International Education in NL

International Secondary School: The Early Years

During the first four to five years of international secondary education, Dutch international secondary schools prepare their students for either:

a) ‘The International Baccalaureate Middle Years Program‘, or the ‘IBMYP’

b) ‘The International General Certificate of Secondary Education‘, or the ‘IGCSE’

The IGCSE

  • The IGCSE is the globally recognized equivalent of the British GCSE
  • Students are encouraged to take at least four (I)GCSE subjects, and to complete them with marks ranging from A*-C
  • If they also take a GCE in two subjects at AS level, the Dutch Ministry of Education will accept that they have attained a qualification equivalent to that of the Dutch HAVO

Students who have achieved this qualification are given an entry ticket to a ‘Dutch University of Applied Sciences’ 

International Secondary School: The Final Years

What happens once students have completed the first part of international secondary education?

  • Students who have successfully completed the IBMYP or the IGCSE can be admitted to the two-year ‘International Baccalaureate Diploma Program’
  • This is abbreviated to the ‘IBDP’
  • The IB-diploma is widely recognized
  • It is intended to provide students with a well-balanced pre-university education
  • It is an accepted entrance qualification for top universities around the world

Many expatriate children take this educational path in their final two years of secondary school. However, not all do. There are different programs on offer at different types of school in the Netherlands:

Different Schools, Different Programs

1. Foreign National Schools

2. Vocational Schools

What happens if a student has successfully completed the IGCSE or the IBMYP, but is not admitted to the IB-Diploma Program? They will be encouraged to take either the ‘MBO‘ or the ‘IBCP‘. Let us explain:

The MBO

  • ‘MBO’ stands for ‘middelbaar beroepsonderwijs‘. This literally translates as: ‘Middle-Level Applied Education’
  • An MBO offers students 3-4 years of vocational training
  • Students can take several English-language programs in, for instance, Business and Hospitality studies
  • With an ‘MBO-4 diploma’ a student can be admitted to a University of Applied Sciences (an HBO)

The IBCP

  • The IB Organization has developed a new curriculum for students in their final two years of high school, called the ‘IBCP’
  • This stands for the ‘International Baccalaureate Career-Related Program’
  • It is an alternative to the IBDP
  • It offers secondary general and vocational education
  • The Dutch authorities have declared that the diploma is comparable to at least a Dutch ‘HAVO-diploma’, with vocational subjects

Vocational Learning

  • The IBCP incorporates the IB-principles in a program created for students who want to focus on career-related learning
  • This is intended to provide them with both an academic and a practical educational foundation
  • The British School in the Netherlands offers the IBCP
  • This makes them the first, and so far the only, school in the Netherlands to offer this program
  • ISUtrecht hopes to introduce the program soon

3. The European Baccalaureate

The European Baccalaureate has been created for children whose parents work for the European Union. A total of 14 European schools have been created, offering this program.

  • Students take the ‘EB’ at the end of their seventh year of secondary education
  • The EB is not the same as the International Baccalaureate, or the various other national Baccalaureates
  • It supports a rounded knowledge of all subjects
  • In order to take the EB, students must have strong skills in at least two languages. This will enable them to specialize in individual fields

European Schools in NL

Currently, there are two European Schools in the Netherlands. One is in Bergen and the other is in The Hague.

  • The European School in Bergen is also accessible to children whose parents are not employed by the European Union
  • In order for students who do not work for the EU to attend, they must pay just below €5,000 for their primary education and € 6,700 for secondary education

Bilingual education in NL

‘Bilingual Education‘ began in the Netherlands in 2014. Twelve Dutch Primary Schools joined a national pilot, and began offering it as a course. Several more schools have since joined them. In Dutch, Bilingual education is called: ‘Tweetalig Onderwijs’, or ‘TTO’. This is how it works:

  • Pupils are taught in English 30- 50% of the time 
  • Some of the courses, however, are offered in Dutch
  • Hence, in order for children to take TTO in the Netherlands, they need to have a near-native mastery of the Dutch language. Their English must also be of a very high standard
  • The TTO education pilot will last until 2019
  • An increasing number of Dutch Secondary Schools are offering TTO

TTO Qualifications

Most of the schools that offer TTO will award their students one of the following forms of qualification upon their graduation:

Preparing for University in NL

Many children who come from expat families living in the Netherlands consider going to University abroad. If this is something your kids aspire to do, there are measures you can take to help them get accepted:

  • Find out whether there are any national schools, of the country in which your child wishes to attend University, in the Netherlands
  • Sending them there might make them a more appealing candidate for a University in said country
  • Most foreign Universities will have their own set of entry requirements 
  • They will vary, depending on whether your kid has a Dutch VWO diploma, the IB diploma, or the EB diploma

University Requirements

  • Specific Universities might have a preference about which of these qualifications they would like to see
  • A university may have fewer additional requirements for a pupil who has a particular type of secondary school diploma
  • So, if you can, find out what the University’s preferred diploma is, and try to get your child into a school that offers it 

Picking the Right School

If there are no schools that offer the national program of the country who’s University your child wishes to apply to, or if you are going to be moving another country later on, it can be very difficult to decide where to send your children to school. So, what is the answer?

  • We advise you to look for a school that offers the IB-Diploma Program
  • Almost all universities accept the IB-diploma
  • The IB-program is offered at all international schools in the Netherlands, as well as at the American Schools of The Hague and Rotterdam and the British School in the Netherlands
  • You can find an overview of the schools that offer the IB-program on
  • It is a program with a lot of variety that is intended to give your child a well-rounded education
  • If yours and your kids’ future is uncertain, the IB is a safe option

Side Note

Dutch University

Tip

Get the Ball Rolling!

1. All of this planning will, of course, have to be done before your child starts their final two years of high school. Therefore, we encourage you to start looking in to your options as early as possible!

2. There are so many different types of international and nationality-based schools in the Netherlands, each with their own merits. We therefore advise you to contact your local international schools directly, and request further information on the programs they offer. This way, you can help your offspring decide on a course of international education that suits their individual aspirations

International school Fees and Taxes

How much do these various forms of international education actually cost?

  • International school fees vary considerably, from one school to another, in the Netherlands
  • In order to obtain information on these fees, we recommend that you contact the schools you are considering directly
  • Many companies pay or reimburse the tuition fees of their expat employees, who have children
  • These payments and reimbursements are often exempt from income tax
  • There is something called the ‘30%-reimbursement ruling‘ in NL, under which most tuition fees are deductible
  • To be brought entirely up-to-date on this issue, we advise you to contact your tax consultant. Tuition fees and taxes are a complicated issue!

Side Note

 International School Waiting Lists

Many schools, be they Dutch or International, will have waiting lists. Therefore, we strongly advise you to register your child at the school of your liking as far in advance as possible!

Useful links

Go to the Directory for International Schools

Living and Working in the Netherlands?

When you move to the Netherlands, you are coming to live in a country that is widely-recognized for its excellent healthcare system. Over the past decade or so, the Netherlands has scored near the top in almost every ranking that compares European healthcare systems. High-quality healthcare, but at a price – those same rankings show that healthcare is relatively expensive in the Netherlands. Since it’s a topic that expatriates are naturally concerned about and the international press is full of stories about health scares, we thought we would give you some background on, and the simple version (!) of, how it works.

One reason why the Dutch healthcare system is rated so high for quality is because it is widely and easily accessible. With over 150 acute care facilities that are open 24/7, of which over 90 are hospitals, there is always a medical facility within reach when needed. And since it is mandatory for all Dutch residents to take out at least a basic health insurance policy, the cost of healthcare is seldom part of the decision-making process when medical assistance is required. “Can I afford to go to the urgent care facility?” or “How will I pay this medical bill?” should never be a question here. Having said that, not everything is available on demand; many non-acute medical treatments require a referral (called verwijsbrief) from what the Dutch call a huisarts (translation: ‘house doctor’), similar to a general practitioner or primary care doctor.

Organized Chaos

Every hospital houses a wide variety of medical specialties, and the number of medical practitioners operating outside hospitals is even greater; all in all, there are thousands of locations where you can receive either physical attention or mental care from certified professionals. There are far more than we can evaluate, so to make sure that everybody finds the treatment best suited to their needs, there are a couple of avenues you can take when looking for medical care.

The first and easiest route – and probably the most important one – is through your huisarts, a primary care doctor who has you as a regular patient. You choose your own huisarts, preferably one near where you live. Registering with this primary care practice is free, and once you have registered, your visits to this doctor are free too. That is the Dutch way of making sure that everybody has access to medical help when necessary. So, when you move to the Netherlands, we advise you to start by finding a primary care practice near your house and registering with them. You can ask your neighbors for a recommendation to get the ball rolling.

Is a visit to the huisarts actually free? Well, no – as we mentioned earlier, healthcare is relatively expensive in the Netherlands – but that does not mean one party pays for everything. In most situations, the patient isn’t billed directly; when you go to your doctor, the bill goes straight to your insurance company. And even though every health insurance policy has a deductible (eigen risico in Dutch – own risk), your insurance company always pays the full cost of a visit to your huisarts.

Your doctor diagnoses your medical issue, after which he or she can either decide to help you directly or refer you to a more specialized medical practitioner. If you’re referred to a specialist, your doctor can often give you one or two suggestions of practices to contact. If you need further help with selecting the best specialists available, consult your insurance company. They know where you can get the required treatment and can advise you.

The Cost of Healthcare

Not only can a health insurer help you find the treatment you need, it is actually in their interest that you find the best possible treatment. That is because, contrary to what most people think, your insurance company doesn’t pay for your entire treatment itself and they don’t pay a higher amount for you to get the best. The overall cost of healthcare in the Netherlands is split three ways, which means that your health insurer only pays a portion of the cost of your treatment. There is also a part that is paid for through general taxes, and your employer contributes an annual amount that is related to your salary. These last two ‘contributors’ have no choice but to pay, but which health insurance company has to cover the bills, and what exactly they pay for, depends on a number of decisions you get to make.

The first decision you need to make is which insurance company you want to buy your mandatory basic insurance policy from. It is an important choice because, even though terms and conditions are for a large part set by the government, the quality of coverage varies a lot. And the treacherous thing here is that the premium you pay for your insurance policy hardly ever reflects its quality.

Adequate Information

When selecting insurance coverage over and above your mandatory basic insurance, you can decide, for instance, to buy additional coverage for physical therapy, homeopathic medicine and alternative treatments, and different kinds of dental coverage, to name just a few. When it comes to extra insurance, most Dutch people feel that there are actually too many options available. To help people avoid misinformed decisions, the Dutch government provides several websites to inform residents about the way the Dutch healthcare system works. And to make sure nobody gets caught in a choice that may not be the best for them, everybody is allowed to change policies at least once a year if they want to. There are also several commercial websites that provide comparisons, using smart software to help you compare insurance policies. But that can be bewildering too; so maybe the best place to start is with your employer. In the Netherlands it is customary for companies to negotiate healthcare plans for their employees directly with the insurance companies. They will have done the work of sorting and comparing for you, and you can probably get the best deal through them.

You may, on occasion, hear Dutch people grumble about their premiums or something that is not covered completely by their policy, but they are proud of their medical insurance system because they know that everyone in society has the opportunity to lead a healthy life.

Go to the Directory for Service Providers

Legal Problems in the Netherlands

However law abiding a citizen you are, it is unlikely that you will never come up against some form of legal problem. If you plan to stay in the Netherlands for a substantial amount of time, chances are you will face a Dutch legal dilemma! Luckily, there are numerous organizations and professionals who can offer you help and advice. Depending on the nature of your problem, the procedure for dealing with it will be different, as will the help you must enlist. We have gone over some of the fundamental types of legal proceedings in Holland, on this page. Please read on to get an idea of which type of professional you need to employ, where you can find them, and how you can pay for their services in NL!

Types of Legal Problem in NL

What kinds of legal problem might you face as an expat in NL? Here are a few examples:

Because there are so many legal problems that can arise in your day-to-day life, it is important to have an idea of what to expect when you have to deal with them in the Netherlands.

Legal Proceedings in NL

Depending on the nature of your legal problem, it will fall into one of three categories. Each one has its own set of rules and proceedings in NL. Below, we will explain which ones you do, and do not, require legal representation for in court:

1. Civil Law in NL

‘Civil Law’ constitutes legal problems that are to do with:

Legal Representation for Civil Law Cases

If you go to court for a civil law proceeding that concerns an amount of money below  € 25,000:

  • Your case will be brought before the ‘Subdistrict Sector’ of the ‘District Court‘ in the Netherlands
  • You are under no obligation to have legal representation before the subdistrict sector of the District Court
  • If you wish, you can choose to represent yourself
  • Or, you can opt to let yourself be represented by a person with legal training, such as a ‘Process-server’. We will explain the role of a process server in a little more detail later

In all other Civil Law cases:

2. Administrative Law in NL

Administrative Law will be applied to the following kinds of legal problems in the Netherlands:

  • All types of Governmental decision
  • Issues to do with building permits
  • Matters related to benefit payments in NL

Legal Representation for Administrative Law Cases 

If you go to court over an administrative law case in the Netherlands:

  • You are not obligated to have a lawyer
  • You may represent yourself in court
  • If your legal problem is complex in nature, however, we recommend that you consult an expert
  • A lawyer will be able to offer you the best advice on a complicated administrative legal problem

3. Criminal Law in NL

  • In principle, you are not required to have legal representation for a criminal law case in NL
  • You, as a defendant, may defend yourself
  • However, if you are taken into custody, you will automatically be assigned a lawyer
  • Still, you are free to change lawyers if you wish
  • If you face criminal charges, but are not taken into custody, you can consult a lawyer if you wish to

Side Note

Summary Proceedings in NL

Summary Proceedings are applied to law cases that need to be resolved promptly. That is to say, the usual lengthier court proceedings will be ‘summarized’ to save time:

  • If you initiate a summary proceeding in NL, you must use a lawyer
  • If you are a defendant in such a proceeding, you are not obligated to employ the services of a lawyer

Lawyers in NL

According to the code of conduct all Dutch lawyers are bound to abide by, 'no cure, no pay' policies are not permitted

If you can find a way to cover the costs, it is wise to seek professional advice and/or representation, to resolve your legal problem in Holland. This is especially advisable if the other party has already done so. We recommend the following course of action:

  • If you do not qualify for subsidized legal aid, try to find yourself a lawyer
  • Most lawyers specialize in certain types of cases, or legal areas, in NL
  • For a recommendation about which lawyer would best fit your budget and your legal problem, approach the Netherlands Bar Association
  • Or, you could turn to any other organization to which lawyers in the Netherlands belong
  • Equally, the ‘Dutch Legal counter’ can sometimes give you a recommendation for a particular lawyer in NL. We will go into further detail about the Dutch legal counter later on this page

Choosing the Right Lawyer in NL

With so many lawyers to choose from, all of whom charge different fees for their services, how do you find a good one for a good price?

  • Many lawyers offer free introductory consultations in NL
  • This initial consultation will last about thirty minutes
  • We highly recommend that you attend several of these preliminary consultations, before agreeing to work with any one lawyer
  • During your first meeting, the lawyer will examine your legal problem
  • They will advise you on the steps they believe you should take
  • This is the time to assess whether or not they seem professional and helpful

Lawyers’ Fees in the Netherlands

As we said earlier, in Holland there is no such thing as a ‘flat rate’ for lawyers’ services. How much your lawyer will charge you, will depend on:

  • Which law office they belong to
  • The type of case they are taking on

So, how can you make sure that your lawyer is asking for a fair price in NL?

  • Take the trouble to inquire at several law offices
  • When you attend your initial consultation, ask what their hourly rate is for your type of case
  • Ask about the amount of time the lawyer expects to dedicate to your case too
  • Before you attend an initial consultation, be sure to ask whether or not it is free. Some lawyers do charge for their first meeting!

Mediators in NL

‘Mediation’ is a way of settling a legal dispute between two parties, with the help of an impartial third party. Mediation first entered onto the ‘conflict scene’ as a means of resolving divorce cases as peacefully as possible in Holland. Today, it is rapidly gaining popularity as a method of resolving legal problems related to other areas, such as:

  • Commercial law (including ‘business mediation’)
  • Family law
  • Labor law
  • Inheritance law
  • Administrative law

Why Choose Mediation?

  • Mediation could save you both time and money
  • It is more likely to result in a solution that is a viable compromise, reached by both parties involved in the case
  • For many people, this is a preferable alternative to leaving the outcome of their trial up to the discretion of an emotionally distant judge

When to Resort to Mediation

  • You and/or your opposing party can make the decision together, before court hearings begin
  • Equally, it is not too late to enlist the help of a mediator once court proceedings have commenced
  • If you would like professional advise on whether using a mediator would be beneficial for your situation, you can ask the judge to discuss this with you

Mediators’ Fees in NL

Unfortunately, as with lawyers in NL, ‘no cure, no pay’ does not apply if you enlist the help of a mediator. This means that:

  • If your mediator fails to achieve the outcome you had hoped for, you will still have to pay them their full fees
  • You will also have to reimburse your mediator for any expenses he or she may have incurred under your employ

This might sound very expensive and unreasonable. However, mediation may still be your best option:

  • Some mediators will not charge you for the first 2.5 hours of consultation time
  • The total costs for mediation in NL will almost always be considerably less than what you would end up paying in legal fees, if your case went to court
  • In principle, both parties involved in mediation should share the expenses equally
  • Still, you are permitted to choose how you allocate the costs between you
  • In many cases, a mediator can also request legal aid on your behalf
  • If they do this, your mediation expenses will be subsidized

Financial Assistance for Legal Problems in NL

Legal Aid in NL

The fees that accompany legal problems are a huge financial strain on many people in the Netherlands. Often, those who are facing legal proceedings, or are about to initiate them, can cover only some, or none, of the costs. Luckily, if you are in this plight, help might be available to you in Holland. Here are the steps you should take:

  • Ask your lawyer to request ‘government-financed legal aid‘
  • In Dutch, this is called ‘toevoeging‘
  • Whether or not you will be granted legal aid depends mostly on your financial means, along with a few other factors

How Legal Aid Works in NL

Whilst Dutch legal aid is a fantastic service, it will not completely relieve your financial burden. If you do qualify to receive Dutch legal aid, here is what you should expect:

  • The Dutch government will pay part of your legal fees for you
  • Dutch legal aid will cover your lawyer’s fees
  • It can also be used to help cover the costs of mediation
  • You will have to cover other expenses yourself.  These may include: court registry fees, extract fees and process server expenses
  • It is important to be aware that Dutch legal aid will not usually cover all of your expenses
  • The income limits we refer to above are regularly adjusted

Covering your own Legal Fees in NL

If your income is high, or you have sufficient financial means, you may not qualify for government-financed legal aid. In this case:

  • You must pay your legal fees yourself
  • You can, however, take out legal aid insurance
  • This can help you to cover your lawyers’ fees
  • If you decide to go down the legal aid insurance route, beware! There could be a first risk clause

Interpreters in NL

As an expat, there is a good chance that an interpreter will be used during your court case. The Dutch courts make use of interpreters for:

If the court requests the assistance of an interpreter:

  • The costs are, in principle, carried by the state
  • Or, they might be born by the party who is ordered to pay for the civil case

Equally, if you do not speak Dutch, you may need to illicit the services of an interpreter yourself:

  • You can request the assistance of an interpreter yourself, in any type of Dutch court case
  • If you need help from a translator or an interpreter, ask your legal aid agency where you can find one
  • You should also enquire as to how much they will charge
  • Beware: price and quality do not always go hand in hand when it comes to Dutch interpreters, so try to do as much research as possible

Advice on Legal Problems in NL

How do you go about sourcing professional, reliable advice on your legal problems in the Netherlands? You have several options, which we have listed below:

1. The Legal Counter in NL

In Dutch, the ‘legal counter’ is referred to as the ‘Juridisch Loket’ . It is set up to provide free legal information and advice on matters like:

If you require legal assistance personally, the Juridisch Loket can:

  • Recommend an appropriate and approved lawyer or mediator
  • Inform you on whether you qualify for subsidized legal aid, to cover the costs of your lawyer or mediator

2. Legal Aid Bureaus in NL

‘Legal aid bureaus’ can be found throughout the Netherlands:

  • Information about them can be sourced through an organization called the ‘Raad voor Rechtsbijstand‘
  • In English, this translates as ‘Legal aid council’. It is often referred to as the ‘RVR’
  • Contact them for further information on where to source subsidized legal aid, in NL

3. Municipal Counsellors in NL

In Dutch, Municipal Counsellors are called ‘Sociaal Raadslieden‘. They can provide you with further legal advice, and aid:

  • Many Dutch municipalities employ municipal counsellors
  • To find out whether you could enlist the help of a municipal counsellor, contact your municipality

What do Municipal Counsellors do in NL?

Municipal counsellors work for Dutch municipalities, and can answer questions regarding legal problems related to:

They can also help you to:

  • Write letters related to your legal issue
  • Draw up notices of objection
  • Mediate on your behalf, free of charge

4. Process Servers in the Netherlands

A ‘Process-server‘ is another kind of legal aid professional. A process-server can offer you help with your legal problems in NL. They are trained in efficiently:

  • Collecting debts of up to € 25,000 on your behalf
  • Answering and advising you on legal matters related to finance
  • Assisting you with civil law cases in NL

5. Unions in the Netherlands

Every Union in the Netherlands has a legal department. You can use it for help with your legal problems in the following ways:

  • You can contact your local union for legal information and advice, if you are a union member
  • Your union will be able to offer you assistance with employment law cases 
  • They will also be able to help you with social security cases
  • Union services are provided free of charge, if you are a member

Side Note

Other Dutch Legal Aid Organizations

There are a number of other organizations, which act as sources of legal aid and advice in Holland. In order to benefit from their services, you  will need to be an official member. Here are a few examples:

  1. The Consumer Association
  • In Dutch, the Consumer Association is called the ‘Consumentenbond‘
  • This association offers advice on consumer issues in NL
  • Consumer issues constitute matters like the renting or buying of products and/or services 
  • They do not offer legal-procedural aid
  • However, they can mediate in conflicts with manufacturers, or others who provide services

2. ANWB

  • ANWB stands for ‘Algemene Nederlandsche Wielrijders-Bond‘
  • This translates literally as the ‘General Dutch Cyclists Association‘, and it is referred to as the ‘Royal Dutch Touring Club’ in English
  • Members of the ANWB are given free legal advice on issues regarding transportation, recreation and tourism in NL
  • If the legal advice you require pertains to a traffic accident, you do not have to be a member of the ANWB in order to receive assistance
  • The ANWB offers its members full legal aid if they have an accident abroad

3. Vereniging Eigen Huis

The ‘Vereniging Eigen Huis‘ is the Dutch ‘Homeowners’ Association’

  • Vereniging Eigen Huis offers its members advice on issues involving home ownership
  • These issues might be related to the financial, building and legal aspects of homeownership in Holland

Useful links

Go to the Directory for Legal Advisors

Home Renovations in NL

If you have bought a new home in the Netherlands, it is unlikely that you walked through your front door for the first time and thought: ‘Yup, precisely the way I wanted it’. Typically, you will want to make a start on some substantial home renovations, as soon as you are handed the keys. Whether you want to redo your entire house, or you just want a few odd jobs taken care of, read on. We will take you through how to hire good contractors, handymen and designers in the Netherlands, in order to create the home you want.

CONTRACTORS IN NL

The Dutch word for contractor is ‘Aannemer‘. As in other countries, if you want to redo your house in the Netherlands, this is the person you will need to hire. They will help you to make changes such as:

  • Putting up walls
  • Building new bathrooms or kitchens
  • Creating fireplaces

Hiring a Contractor in NL

So, how do you go about finding and hiring a good contractor in the Netherlands?

  • There are a lot of contractors to choose from in Holland, so it can be hard to decide who is right for the job
  • ‘BouwGarant‘ is a great resource for finding reliable candidates
  • Contractors listed with BouwGarant are carefully vetted, and must meet strict requirements
  • Asking friends, family, colleagues and neighbors for their recommendations is also a good option 
  • Be sure to talk to several contractors, and ask them for quotes, before you settle for one
  • It is important to do this, in part because prices can vary considerably
  • What is more, this person will probably be in your house for weeks, or even months! So, you need to ensure that you are compatible with one another

OVERSEEING A PROJECT IN NL

Your contractor will be responsible for overseeing your home renovations. They should manage and supervise your home improvement project in the following manner:

1. The Employees

  • The contractor could be a one-man or a one-woman operation. In this case he or she will, of course, only be responsible for turning up and getting the job done himself or herself!
  • However, if you are having quite a lot of work done, you might be using a contracting company
  • The Dutch call a contracting company a ‘bouwbedrijf’
  • Dutch contracting companies range in size from two people to several dozen skilled employees
  • For substantial renovations a contractor might employ qualified plumbers, electricians, carpenters etc
  • Every member of the skilled personnel must be held accountable for completing his or her portion of the project thoroughly and on time

2. The Project Itself

  • The contractor is responsible for purchasing all the materials necessary for the renovations
  • These building supplies are referred to as the: ‘bouwmaterialen‘ in the Netherlands
  • They must also oversee the installation of the project
  • Materials should be of a good quality, and all the work must meet current safety requirements

BUILDING PAPERWORK IN NL

It can be tempting to take responsibility for the paperwork involved in carrying out home renovations yourself. However, unless you are experienced in this area, you might save yourself some considerable stress by handing the reins over to your contractor. They should be skilled and experienced in:

  • Dealing with the bureaucracy that surrounds securing permission to have building work done
  • Making requests for building permits
  • Executing building plans and blueprints

ILLEGAL WORK IN NL

In order to have a guarantee on your renovation work, it is best to work ‘wit met een bonnetje‘. This Dutch phrase translates as ‘white with a receipt’ in English. It means that the work carried out on your home is legal, and taxed.

‘Black’ Work in NL

Some Dutch tradesmen work black for the clients. Or, in Dutch ‘zwart‘. This means that they carry out a job without a receipt, and without adding the legally required 21% VAT or ‘BTW‘ as it is referred to in Dutch.

  • Agreeing to have this kind of work done will reduce your bill
  • However, it is illegal and is considered to be tax fraud
  • By acceding to have black work carried out on your home, you forfeit your right to claim on shoddy workmanship, or incompletion of a project
  • Insurance companies will refuse to cover any claims resulting from damages incurred by, for example, leaking pipes or electrical fires
  • You will have no proof of the services you paid for, or the materials that were used
  • In short, you will be completely unprotected if you pay for illegal work that does not turn out to be up to scratch

HANDYMEN IN NL

You may well need to hire a handyman, at some point during your time in the Netherlands. In Dutch, a handyman is called a ‘klusjesman‘.

  • Dutch handymen usually charge around €30 per hour
  • They will usually charge you ‘ex BTW’. This means they will charge €30 before VAT
  • Some handymen in the Netherlands will offer to work ‘black’
  • Again, this will mean that he or she will not be insured
  • So, any liability claims that could arise from accidents will not be covered, and a settlement will not be possible

YOUR NEW INTERIOR

Whilst your contractor is responsible for facilitating the project, it is up to you to make the decisions about what you want where! You will have to pick out:

  • Kitchen cabinets
  • Bathtubs
  • Closets
  • Tiles
  • Curtains
  • Carpeting
  • Faucets
  • Paint colors
  • And much more!

Interior Advice

For interior design enthusiasts, this is a sacred creative opportunity. For others, this is totally overwhelming. Help is available in the Netherlands:

  • You can employ an interior decorator to help you with your new interior
  • In Dutch, an interior designer is called a ‘binnenhuisarchitectuur‘ or a ‘interieurontwerpers‘

Dutch Decorating Vocabulary

If you want to have complete control over your décor, there is some Dutch vocabulary it will be useful to know:

  • ‘Do it yourself’ = ‘woninginrichting’
  • Carpeting, curtains, beds and furniture all come under this title
  • ‘Kitchens’ = ‘keukens‘
  • ‘Bathrooms’ = ‘sanitaire artikelen‘ 
  • ‘Paint’ = ‘verf en lak‘

Associate Companies

Often, your contractor will have reached an agreement with a local bathroom, kitchen or tile specialist. This might mean that you could get some good deals on deliveries and some guarantees of quality. You are, of course, not obligated to use your contractor’s associates. Still, it can be useful to see who he or she recommends.

YOUR GARDEN IN NL

A garden center is the place to go, if you want to redo your own Dutch garden. Garden centers are called ‘tuincentra‘ in the Netherlands. You can find: plants, garden furniture, sheds, ponds, lighting and a lot of other equipment for renovating and tending to your garden at a Dutch garden center.

You can enlist the help of a professional if you wish. Garden design and maintenance is referred to as ‘tuinaanleg en -onderhoud’ in the Netherlands.

Take a look at our article on ‘Dutch Gardens and Curtains‘, to find out more about the rather unique approach residents of the Netherlands take to the appearance of their homes and gardens.

Useful links

Kit our your home at:

Go to the Directory for Service Providers

Exemption from Customs Duties

Transferring your whole life overseas, means transporting a lot of goods across the globe. All of these will need to pass through customs, before they are allowed into the Netherlands. This can set expats back a significant amount of money. Luckily, if you are coming to the Netherlands from a non-EU member state, you might be eligible for exemption from customs duty. We will explain which conditions you need to meet, and how you can apply for an exemption, on this page.

What is Customs Duty?

When you send goods from a non EU-country to an EU-Member State, such as the Netherlands, they will have to go through customs. Customs will check that your items do not contain or consist of anything that is banned or restricted. In order for your goods to pass through customs, you might be charged:

  • Customs duty
  • VAT, or
  • Other special taxes
  • Cars, for example, are given a special tax

Issues with Customs Duty

  • When you move your whole life to another country, like the Netherlands, you will have a lot of goods to send!
  • The taxation you incur to import these products can be a great financial burden on you
  • If you regularly change your place of residence, for work or for other purposes, then it can become even more of a problem
  • If you meet certain conditions, you can be exempt from customs duty
  • This can provide substantial financial relief to frequent ‘relocaters’

Securing an exemption

It is possible to secure an exemption from customs duty from all EU-Member States, including the Netherlands. Here are the basics:

  • Typically, your removal company will apply for an exemption from customs duty on your behalf
  • They will ensure that you make optimum use of the exemption possibilities available to you
  • Removal companies should also take care of the administrative obligations involved in the procedure
  • Ultimately, however, it is the Customs Authorities who will have the final say in whether you meet the necessary conditions to be exempt

PERSONAL EFFECTS

You can be exempt from customs duty if your imported goods form part of what the authorities refer to as your ‘household effects’ or your ‘personal’ ‘effects’. This term applies to things like:

  • Clothing
  • Furniture
  • Linen
  • Kitchen equipment
  • Audio equipment

Less Obvious Items

Personal effects can also be used to describe items, such as:

Exemption Permit

What exactly does exemption from customs duty look like?

  • An exemption will be issued in the form of a permit
  • Usually the Customs Authorities will issue you one permit for your personal goods and another separate license for your car
  • In order to obtain either permit, you will have to fill out an application form

Tip

Does your Car Qualify?

Under certain circumstances, a car might be regarded as a personal effect. If it is, then it will be eligible for exemption from customs duty. In order for your car to be regarded as your personal property:

  • You must be a ‘natural person’
  • The car must have been made available to you by your employer
  • It must be used by you for both business and private purposes

Conditions for exemption in NL

The exemption for household effects, when you move your permanent place of residence to the Netherlands, is subject to a number of strict conditions. However, by adhering to them, you can make some worthwhile savings on importation duties

So, in order to claim relief from customs duty, what are the conditions you need to meet? Here is the list:

Exemption Stipulations

  1. Your usual place of residence must be transferred to an EU-Member State. In this case, the Netherlands
  2. For at least 2 months before your move to Holland, your usual place of residence must have been a non-EU Member State
  3. The goods you wish to transfer must have been in your personal possession before your move. They must have been used by you for at least six months leading up to your transfer. In exceptional cases, however, the authorities may grant an exception to this requirement
  4. You must apply for a Dutch residence permit
  5. With your exemption request, you should submit a signed list of your household effects and other goods you wish to be moved

Your Goods

  • Your goods must meet the usual customs requirements when they come to be imported
  • The goods must be imported within 12 months of your actual change of residence
  • Your personal effects may be transported in several, separate sessions. Each one must, however, be directly linked to your change of residency
  • Once your goods have reached the Netherlands, you must use them for the same purpose as you did in the country from which you are moving
  • Lending, hiring out, transferring or otherwise disposing of your transported goods is forbidden for a period of 12 months, following the Customs Authorities’ acceptance of your customs declaration

Proof of residency outside of NL

As we mentioned earlier, one of the conditions upon which you can request exemption from customs duty is that you changed your place of permanent/usual residence. This change must have been made from a non EU-country to the Netherlands. You must also have been a resident of the non EU-country for at least 12 months, preceding your move.

The customs authorities will view your official country of residence as the place in which the majority of your work and personal connections lie. In order to determine which country this is, the following factors will be taken in to account:

Work and Personal Ties

Expat Exemption Issues:

  • It is up to you to prove that you were an official resident of your former non-EU country of residence, for at least 12-months
  • If you are deemed to have been a resident of more than one country, remember that it is the country with which the majority of your personal connections exists that will be considered your place of residence
  • If, for example, your family remained in the Netherlands while you worked in a non EU-country for a period of two years, the Customs Authorities would still regard the Netherlands as your country of residence
  • Consequently, your ‘return’ to the Netherlands will not qualify as a change of residence, and you would not meet the conditions to be exempt from customs duty

Side Note

 Moving to NL from an EU-Member State

What if you wish to import goods from another EU member state?

  • You will have to pay EU VAT on products being transported to the Netherlands from the EU
  • Therefore, securing an exemption from customs duty will not be of any use unfortunately
  • There are, however, different rules regarding cars. Read more about this in our article entitled: ‘Should you keep your car?‘

Revocation of the exemption in NL

What happens if you break the rules, after you have been given a permit to relieve you from customs duty in NL?

  • Your exemption could be revoked, after your permit has been granted and your goods imported
  • If you lend, hire out, transfer or otherwise dispose of any of the household effects that you imported to another party within 12 months of your relocation to the Netherlands, you will have your permit revoked
  • This goes for your car as well, so you need to be careful
  • No one can borrow your car, even for a short while, during your first 12 months in the EU
  • You will be liable to pay the duties and tax from which you were initially exempt immediately if you are found out to have leant your car to someone
  • The aforementioned 12 months technically start on the date on which the Customs Authorities accept the customs declaration

Useful links

Go to the Directory for Service Providers

Dutch Local Taxes

A substantial chunk of your living costs in the Netherlands will consist of Dutch Local Taxes. Some residents of Holland begrudge having to pay their municipality so much money. Others just accept it. However you feel about them, local taxes are part of the reason the Netherlands is so well run as a country. Furthermore, this is why it attracts so many expats! On this page, we will explain who is in charge of local levies and what what they go towards.

Holland likes taxes

The Netherlands is a country that really believes in the societal value of local taxes! If a municipality sees an opportunity to improve an aspect of their community, they will happily put a levy on it. Here are a few general facts about local taxes in the Netherlands:

Tax Facts

  • Local taxes are expected to continue to rise during the coming years in the Netherlands
  • Levies are applied locally, by individual municipalities. Therefore, the amount of tax Dutch residents are charged varies greatly from one municipality to another
  • There are several Dutch organisations who work to ensure that local taxes are levied in accordance with their citizens’ best interests
  • One is called the ‘Consumer’s Association‘. In Dutch, it is named the ‘Consumentenbond‘
  • This is a non-profit organisation that works to ensure that the Dutch markets remain safe and that consumers are treated fairly 

Association of Property Owners

  • Another is the ‘Association for Property Owners’. This is called the ‘Vereniging Eigen Huis‘ in Dutch
  • They investigate the local taxes every year, to help ensure that homeowners are not being taken advantage of
  • A few years ago, thanks to the Association for Property Owners, one of the major municipal authorities made a serious plea for more transparency in the calculation of local taxes

The Cost of Living?

  • Some Dutch taxpayers see local taxes simply as ‘costs of living‘. To them, taxes are no different from the fees they pay for gas, electricity, water and insurances
  • Investigations have shown that the costs of gas, electricity and water amount to 32% of the total costs for living in the Netherlands, while local taxes account for 25%

What are Local Taxes for in NL?

In the Netherlands, local taxes are collected and used for things like:

  • Maintaining the streets, canals and city gardens
  • Extra contributions to education
  • Improving and running sports and recreational activities
  • Art and culture

We will go through some of the main Dutch local taxes below, and explain what they are used for: 

MUNICIPAL PROPERTY TAX IN NL

What is Municipal property tax?

  • Municipal property tax is referred to as ‘Onroerend Zaak Belasting‘ or ‘OZB’in Dutch
  • If you own a house in the Netherlands, you will owe municipal property tax
  • You will not owe any municipal property tax if you simply rent or use a house

Calculating Municipal Property Tax in NL

  • The value of the property, or the ‘WOZ-value‘, dictates how much municipal property tax you owe. You can read about what the WOZ-value is in our side note box below
  • To determine the value of your property, the municipality employs its own valuation surveyors
  • Each year, your house will be revalued by them

Tax Rates in NL

  • That years inflation rate will be applied to your property. This rate differs from municipality to municipality
  • When real estate prices go up, the municipalities generally lower their property tax rates, to compensate
  • Likewise, when they go down, the property tax rates are raised accordingly
  • This means that the municipal property tax assessment is largely independent of the developments in the housing market

Side Note

WOZ-Value

  • The ‘WOZ-value‘ of a property is it’s annual valuation
  • The valuation procedure is carried out by the municipality
  • Levies and taxes that are imposed on property in NL are calculated according to its WOZ-value 

WASTE COLLECTION TAXES IN NL

Waste collection tax is levied to cover the costs of collecting and processing household waste:

  • The waste collection tax goes towards emptying the glass, paper, plastics, and clothing containers that can be found in Dutch towns and cities
  • Processing this waste is an expensive business
  • As environmental laws become stricter in the Netherlands, separating waste becomes increasingly expensive

SEWERAGE CHARGES IN NL

Sewerage charges are used to cover the costs of maintaining the municipal sewage system in the Netherlands

  • If you own immovable property in Holland, you will have to pay sewerage charges
  • If you have been settled in the Netherlands for a while now, you may have noticed that your sewerage charges are increasing each year
  • This is due to the arrears in the maintenance of the Dutch city sewage system

WATER BOARD ASSESSMENTS IN NL

In the Netherlands some local tax money is also spent on keeping the water at certain level in:

  • Rivers
  • Canals
  • Ditches
  • Streams

Surface Water Quality

The quality of the surface water is assessed and maintained too:

  • During the wet season, the water systems are drained
  • During the dry season, if necessary and possible, more water is brought in
  • For a country as wet as the Netherlands, this is a very important service

POLLUTION LEVY IN NL

Higher water control corporations are called ‘Waterschappen‘ in Dutch. They collect the pollution levy from all households in the Netherlands. This levy is used for maintaining or improving the quality of surface water. It also pays for sewage treatment plants to clean waste water.

DOG TAX IN NL

Originally, dog tax was used by companies who used dogs to pull carts. Nowadays, it is an environmental tax. 

  • It is used to cover the costs of setting aside places for the dogs to run and play in the Netherlands
  • Dog tax is also used to clean up dog poo
  • Anyone who owns a dog in Holland must pay dog tax, if they reside in a municipality that still levies it

Check out our other page, which contains more information about keeping pets in the Netherlands.

PAPER SERVICES IN NL

Residents of the Netherlands are also charged for the ‘paper services’ that the municipalities provide. Paper tax refers to:

A dent in your savings

The sum of all these levies can come to a substantial amount of money and case quite a dent in your vacation savings! So, as a resident of the Netherlands you should try to set aside as much as you can every year, to cover these taxes.

Useful links
For more information about Dutch Taxes, take a look at our articles on:

Further facts and advice are offered by:

Buying a House in the Netherlands

Buying a new house should be a fun and exciting milestone. However, getting a good deal on your perfect home is no mean feat, especially for an expat in NL! You can find information about each stage of the process on this page. Taking out an appropriate mortgage, finding the best place for the best price, and having all the necessary inspections carried out: we have outlined it all below. By understanding Dutch property protocol, you can enjoy buying a house in the Netherlands, without feeling too overwhelmed by negotiations or money-matters.

Buying a House in NL: Step-By-Step

From the beginning of the house-hunt to the handing over of the keys, buying a home is a lengthy process. We will go into several of the stages in more detail later on. However, let’s start off with a summary of the key steps you need to take:

1. Contact a Bank or Mortgage Broker

  • It is helpful to consult a professional about whether you will be able to take out a mortgage
  • A bank or mortgage broker will be able to tell you how large a mortgage you can afford
  • They can also help prepare you for what kind of monthly expenses you can expect to pay

2. Select a Real Estate Agent

  • Talk to your real estate agent about your budget and exactly what you are looking for
  • If there are any specific ‘must-haves’ for your new property, do not keep them to yourself
  • Make sure that both your agent and the real estate agent of the seller, are well-aware of your wishes 
  • If you are not clear about what you need, and your estate agent finds you a home that does not satisfy your requirements, you will not be able to hold them accountable

3. Research your Potential Community

  • Once you have found a home you like, make sure that you are also happy with its municipality and local surroundings
  • There could be issues with, for example, city council regulations or even soil contamination
  • If there is an external issue that proves to be a deal-breaker, it is crucial that you uncover it before you commit to buying! 

4. Give Your Agent an Answer

  • If you still want the house after your investigation, inform your real estate agent verbally
  • They will contact the seller and relay your message

5. Have a Building Inspection Carried Out

  • However beautiful a house might look on the surface, it will not make up for a costly, chronic plumbing problem
  • If you fail to have a building inspection carried out before you agree to buy, and discover an issue once you have moved in, you will be stuck  
  • It is likely that you will lose your right to hold the seller accountable 
  • You might be left to tackle the issue yourself, having just used up a lot of money buying the property!

6. Outline Your Terms in the Contract

  • Make sure the purchase of the house is contingent upon its passing the building inspection
  • This way, you will not be obliged to buy a house that is not structurally up to scratch

Check out our ‘Step-by-step buyers guide‘ for more information.

Mortgages in NL

Be sure to get expert advice

This is a phrase you will get sick of hearing when it comes to buying a house in the Netherlands! However, it applies to every phase of the process, and taking out a mortgage is no exception. A professional mortgage broker can help and council you on the following:

  • Finding out whether you only need a mortgage for a limited period of time
  • Informing the bank if you are benefiting from the 30%-ruling
  • The additional tax consequences you may face, if the mortgage is linked to a capital insurance
  • Whether you are only allowed to deduct your mortgage interest from your taxable income. This could apply to you if you are taking out a new mortgage, due to recent legislation in the Netherlands

For more comprehensive information on this topic, make sure you read: ‘Taking out a Mortgage in NL’.

Preliminary Tax Refund in NL

You can receive a tax refund on your mortgage interest deduction every month. To secure your tax refund you must:

  • Fill out a special form, requesting a preliminary negative tax bill from the tax authorities
  • On receiving it, the tax authorities will deposit the refund directly into your bank account
  • For further advice, consult your mortgage broker

Estate Agents in NL

It’s Tempting to ‘Go It Alone’

  • These days, you can go a long way on your own with the help of the internet
  • Real estate agents charge a brokerage fee for their services. This is referred to as a ‘courtage’
  • This is off-putting for some people, because they see it as an unnecessary extra cost

You Need an Estate Agent

However, when you decide to buy a house in the Netherlands, it is strongly advisable to use a professional estate agent. Here’s why:

  • However, the fee is negotiable. It tends to come to approximately 1 to 2 percent of the purchase price of the house
  • Moreover, some real estate agents also offer expat service packages
  • Most importantly, buying is far more complicated than renting!
  • There are some matters on which you need expert advice
  • Finding reliable information about the fluctuation of prices and environmental laws online is very challenging
  • Similarly, there are issues to take into account regarding leaseholds vs. free-holds  
  • The construction of a house must be thoroughly examined too, in order for any hidden defects to be found
  • Agents have access to a computerized multiple-listing system
  • This enables them to keep up-to-date on properties available in their district
  • What is more, they are familiar with prices, local contracts and ‘invisible’ obligations 

House Hunting in NL

As we said earlier, it is crucial that your agent is well-informed about exactly what you are looking for in a house, before the hunt begins. Once you have made your wishes clear, here is what will happen:

  • Your agent will put together a list of Dutch properties that meet your requirements
  • Your agent can also help to acquaint you with the terms and conditions of Dutch contracts and procedures. They may be different to those in your home country, so this can be very useful
  • Your agent will also check that your specifications are in line with your price range, and the kind of housing available in the Netherlands
  • You will tour and inspect the residences your agent has selected, until you find the house you want 
  • It is much easier to determine which kind of house suits you best, after you have visited several different properties. So, try to be patient 
  • The average house-hunt will take a few months, depending on availability, your needs and market circumstances

Price Negotiations

It is important to note that prices and conditions quoted in property listings are usually negotiable:

  • This means that it might be worth your while viewing some properties that are slightly over-budget
  • When you have found a house you like, a negotiation will take place between your agent and the agent of the owner
  • These negotiations often consist of several rounds of verbal bidding and counter-bidding

Buyers Beware

When you first discover a great house that is within your price range, it can be thrilling. It is easy to start picturing where your furniture is going to go, and what you will plant in the garden. However, try not to get too attached straight away. There can be hidden costs and complications that mean the house is actually not quite right for you. Below we have listed a few basic points you should watch out for, and offered some advice on how to navigate them.

For a more detailed rundown of what to be wary of when buying a house in the Netherlands check out our article about ‘Hidden Defects in Dutch Houses‘. Buying a new home should be a joyful process! Do not let it be spoilt by unpleasant surprises.

1. Fixtures and Fittings

When negotiations begin on the house you wish to buy, keep in mind that the purchase price probably excludes the following:

  • Furniture
  • Carpets
  • Curtains
  • Light fixtures

Sometimes even kitchen appliances are not included.

So, we recommend that you try to reach a very clear agreement with the seller about what is and is not included in the price of the property.

2. Deposit

You will probably have to put down a sizeable deposit on a house. Remember to factor this into your budget!

  • The deposit on a house in the Netherlands is generally 10% of its purchase price
  • It will be due approximately five weeks after a deal on a house has been made
  • The deposit will be arranged by the mortgage advisor or the bank itself
  • If it is arranged through the bank, a bank guarantee will be issued by a Dutch banking institution
  • The deposit must be paid to a civil law notary
  • It can be part of the financing agreement reached for the purchase of the house

3. Additional Costs

There are a lot of additional costs that can catch out first time buyers. As a general rule, the cost of purchasing a property in the Netherlands will come to approximately 6% of the price of the house. This cost is not the same as the 10% down payment. These extra costs are for the following: 

  • Government transfer tax of 2%
  • Land registry expenses
  • Real estate agent’s commission
  • Cadastral investigation
  • Structural survey of the house
  • Bank guarantee
  • The Notary’s work on the transfer deed
  • Interpreter fees. We will discuss the need for an interpreter later on

Mortgage-related Expenses

  • Official appraisal of the house, in order to secure a mortgage
  • Civil law notary’s work on the mortgage deed. The mortgage deed is called the ‘hypotheekakte‘ in Dutch
  • Cadastral registration for the mortgage deed
  • Administration for the mortgage deed
  • Mortgage commission, for either the bank or the broker
  • National Mortgage Insurance, or ‘Nationale Hypotheek Garantie‘ in Dutch

For a house worth € 350,000, your approximate additional cost would be an € 21,000.

Remember to factor these costs into your budget! 

Tip

Tax Deductible Costs

It is important to know that some of the costs listed above are tax-deductible. This means that they can be declared once, on your income tax return. Charges for the following come under this category:

  • Civil law notary’s work on the mortgage deed 
  • Mortgage commission
  • Cadastral registration 
  • Cadastral investigation 
  • Appraisal of the house 
  • Administration for the mortgage deed
  • Bank guarantee 

4. Resolutive Conditions

A ‘resolutive condition’ is a condition written into a housing contract. The contract will only be binding if the resolutive condition has been fulfilled. Here’s how it works:

  • If you need to obtain a mortgage to finance your purchase, make sure it is in your purchase agreement as a resolutive condition
  • If, for some reason, you are unable to get a mortgage, you will not be bound to the contract 
  • Another common example of a resolutive condition is being able to obtain a permit to occupy the real estate, or having the option to carry out a constructional survey
  • If your purchase is subject to these conditions, you will be protected if you are unable to carry out the aforementioned tasks

Preliminary Purchase Contract in NL

If you still want the house after the initial checks and decisions have been made, congratulations! It is then time for the verbal agreement to be put in writing. This is called the ‘preliminary purchase contract’, or the ‘voorlopige koopakte’ in Dutch. This stage of the buying process goes as follows:

  1. As a buyer, you will need to select and employ a Civil law notary, and send them the contract
  2. A penalty clause is usually written into the contract, incase the seller or the buyer does not meet his or her obligations
  3. The preliminary purchase contract is signed by all parties
  4. In the Amsterdam area, both parties and their agents often visit the office of the Civil law notary together, for the signing of the preliminary purchase contract
  5. Upon receipt of the preliminary purchase contract, the Civil law notary will inspect the public registers of the Land Registry regarding mortgages and/or attachments with which the property may be encumbered
  6. The Civil law notary will also deal with the transfer of the title of the house, which you can read more about in the paragraph below
  7. A three-day ‘cooling-off’ period will begin, the day after the buyer receives a copy of the signed contract
  8. During these three days the buyer can cancel the deal without any repercussions and without having to state the reason

Transfer of Ownership in NL

The transfer of ownership will take place at the civil law notary’s office. The steps go as follows:

  • A deed of transfer will be drawn up by the civil law notary 
  • The notary will send you a draft of this deed, together with a statement showing the payment due in order for the purchase to be complete 
  • This statement will include everything from the purchase price to the real estate agent’s fees
  • If there is a mortgage loan, you will also receive a draft of the mortgage deed
  • Your agent will receive these documents too, and check them
  • If everything is in order, the deed will be signed by the notary, the seller and you: the buyer
  • Usually, on the day of the transfer, you will visit the house with the agent, to check that it has been vacated and is in the agreed condition
  • It is the task of the civil law notary to take care of the financial settlement of the transaction, and to ensure that the deed of transfer is entered in the public registers (Land Registry)
  • The transfer will then become official and the seller will give you the keys of your new house!

Tip

Hiring an Interpreter in NL

If you do not speak Dutch, you will need the help of an interpreter: 

  • There is a lot of communication and discussion involved in the purchase of a house
  • Therefore, it is crucial that you understand what you are committing to, and can make yourself understood
  • Your civil law notary is the person with whom you most need to communicate effectively 
  • You are legally required to request the assistance of a sworn interpreter, if you do not have sufficient mastery of the Dutch language 
  • Depending on your language, this could cost you between € 150 and € 500

Deemed Rental Value and WOZ-Value in NL

If you own a house and use it as your principal place of residence, this will affect how you need to fill out your income tax return:

  • You must report a certain amount, related to your home ownership, on your tax return
  • This amount is a percentage of the value of your property 
  • It is called the ‘eigenwoningforfait‘ in Dutch, or ‘deemed rental value’ in English
  • The eigenwoningforfait is based on the official value of your house
  • In the Netherlands, this is also known as the ‘WOZ-value‘ 
  • The WOZ-value is calculated every year by the municipality

Keen to move, but unsure about whether you are ready to buy a house yet? 

  • We have a page that will help you decide whether to rent or buy in the Netherlands
  • You can also find information about the rules of renting on xpat.nl
  • If you decide that this is the way forward, you can find a rental apartments through our housing feed

Useful links
House Hunting Websites

Real Estate Agent Portals:

Vereniging Eigen Huis: Dutch Housing Association

Go to the Directory for Real Estate Agents

Dutch Inheritance Law

If one of your relatives passes away in the Netherlands, what proportion of their estate are you entitled to as an expat? Inheritance law will dictate how the bequeathed’s assets are distributed. Learn about this, and the other factors that play into the portioning off an estate in the Netherlands, on this page.

SUCCESSION BY WILL IN NL

Let’s cover the basics of how a will works in the Netherlands, before we get going:

  • In Holland, you can determine who your heirs are to be, through your will. This action is called ‘succession by will’
  • If you have not made a will, then the law will determine who your heirs are
  • This is described as ‘succession by law‘ or ‘intestate succession‘
  • In the Netherlands, according to Dutch law, your will should be in the form of a deed, and made up by a Dutch civil law notary

SUCCESSION BY LAW IN NL

How does the law decide who your rightful heirs should be, if you have not don so yourself?

  • You will only be entitled to someone’s inheritance if you are their blood relative, spouse or registered partner
  • Someone’s children, adopted children and spouse or registered partner will each inherit an equal share of their assets and estate. These relatives are described as the ‘first group’ of heirs
  • Parents, brothers, sisters, and their children, form the second group of heirs. If there are no living relatives from the first group of heirs, they will inherit the estate of the deceased
  • Grandparents form the third group, and great-grandparents the fourth
  • If there are no relatives within the first, second or third group respectively, then the relatives within the next group are eligible to be the inheritors

ALLOCATION BY LAW IN NL

  • If the spouse, registered partner and children of the deceased are their heirs then, by intestate succession, the spouse or partner will inherit all assets and debts of the deceased
  • The children of the deceased will only have a monetary claim to their own share of the deceased’s estate
  • They can claim this at any time after the bequeathed has died, or gone bankrupt
  • Allocation by law can be set aside in a will
  • If this happens then the children of the deceased could, for instance, also take part in the proprietary rights and liabilities of his or her estate, instead of just having a monetary claim to them
  • Should the spouse or registered partner of the bequeathed remarry, the bequeathed’s children are entitled to claim the proprietary rights of assets derived from the inheritance
  • This law is in place so that the offspring of the bequeathed can avoid these assets ending up with their stepfamily
  • The new spouse or registered partner may retain the usufruct of these assets

STATUTORY CLAIMS IN NL

Children always have a right to a fixed, minimum portion of the estate of their parents. This is referred to as the ‘statutory claim’:

  • The statutory claim is powerful. If, for example, a parent states in his or her will that their child is not to inherit any of his or her assets. The child can still make a monetary claim on their joint heirs
  • The statutory claim amounts to half of the value of the portion of the estate that the child would have inherited, had it not been disinherited

Is there anything a parent can do to protect themselves?

  • In a will, a parent can state that the statutory claim is not claimable until his or her spouse, registered partner or partner with whom he or she cohabits, has died
  • If the spouse or registered partner is disinherited, he or she can claim the usufruct of the family dwelling and furniture and even of other assets, if he or she is deemed to be in need of them

Conflicting Inheritance Laws

Every country has its own set of inheritance laws. So, for expats who have homes and ties to several different countries, things can get complicated.

International Private Law

Foreign Inheritance Law

  • Every country has its own individual International Private Laws as well
  • The authorities of any nation always apply the rules of their own country’s International Private Law to an inheritance case

This can lead to differences and conflict. International treaties are meant to prevent this from happening. In the Netherlands, the Dutch authorities apply the rules of The Hague Inheritance Treaty of 1989  to instances of international inheritance.

The Hague Inheritance Treaty of 1989

According to the treaty of 1989, Dutch inheritance law is applicable to the worldwide estate of the bequeathed, if:

  • He or she was living in the Netherlands at the time of his or her death, and was of Dutch nationality, or
  • The Bequeathed was living in the Netherlands at the time of his or her death, was not of Dutch nationality, but had been living in the Netherlands for more than five years before he or she died, or
  • The deceased explicitly stipulated, in his or her will, that Dutch inheritance law was to apply to his or her estate. It would only be possible for this stipulation to be implemented if the deceased had Dutch nationality, or was living in the Netherlands at the time he or she died

From 2015

In Europe, a Regulation on inheritance law was introduced in 2015. It applies to ‘international’ inheritances that became, or will become, available to their inheritors on or after August 17, 2015. In short, this regulation dictates that one single national law applies to an entire inheritance.

The European Inheritance Regulation

The Regulation applies to the entire European Union, with the exception of the UK, Ireland and Denmark. It outlines the answers to the following questions:

  • Which law applies to an inheritance?
  • Who has a right to what?
  • Will certain members of the family get a specific portion?
  • Who is liable for the deceased’s debts?
  • Which law applies to the settlement and the formalities of the cross-border succession?

So, what are the answers?

  • The Regulation states that the law of the deceased’s last country of residence applies to his or her inheritance and its settlement
  • This also goes for any property the deceased has, which is located in another country

Dutch Inheritance Tax

  • There are no fiscal consequences for those who inherit assets under the European Inheritance Regulation 
  • Each country will apply its own rules to its inheritors, regarding the levying of inheritance tax
  • These rules will take into account the location of the property, the deceased’s country of residence and or his or her nationality
  • Unfortunately, this can generate considerable complications

Check out our page on ‘Inheritance tax in NL‘ for more detailed information on this topic.

Using your Will

Under the European Inheritance Regulation:

  • It is possible to make the law of your country of nationality applicable to your estate, instead of that of your last country of residence
  • Whether or not this is advisable depends on your personal circumstances, the location of your property and your relocation plans for the future
  • You are also able to appoint an executor and/or an administrator in your will
  • Making bequests is allowed as well, or arrangements that deviate from the legal inheritance rules
  • Your can also include arrangements for property that is not located in the European Union. If you do this, you must take into account the laws of the country in which the property is located, so as to avoid any complications

Take a look at our page on ‘8 reasons to draw up a Will‘ to learn more.

Tip

Advice for Expats

  • In international circumstances, it is best to include all arrangements that apply to your entire estate in one single will
  • If necessary, these arrangements should be accompanied by clauses regarding specific items or properties
  • A Dutch civil law notary who specializes in international inheritance law will be able to offer you tailor-made advice on these matters
  • We strongly advise you to elicit the help of a  Dutch civil law notary to steer as far clear of complications as possible! Have a look a look at our ‘useful links’ section, to to find out how to get in touch with one.

Useful links

Go to the Directory for Legal Advisors