If you carry on a business in the Netherlands or employ people in the Netherlands, you probably have to withhold salaries tax and social insurance contributions, even if you are established abroad.
You must withhold salaries tax and contributions in the Netherlands in the following situations:
- you have a permanent establishment in the Netherlands;
- you supply an employee in the Netherlands (posting, transfer);
- your employee works on the Dutch continental shelf;
- your employee falls under Dutch national insurance schemes.
In addition to salaries tax, the following contributions have to be paid:
- national insurance contributions;
- employee insurance contributions;
- income-related healthcare insurance contributions.