Netherlands (de_facto_dnv)
Dutch-American Friendship Treaty (DAFT) Self-Employed Visa
Launched 1956.
- Income req
- —
- Initial validity
- 2 yr
- Renewable
- Yes
- Application fee
- $2K
- Permit fee
- $2K
- Processing
- 4-12 wks
- Path to PR
- 5 yr
- Path to citizenship
- 5 yr
Income requirements
- Savings alternative: $5K
EUR 4,500 capital deposit in Dutch business bank account, sustained throughout permit duration
DAFT requires EUR 4,500 sustained in Dutch business bank account — NOT monthly income test. Self-employed business must be active. US citizens only (separate Japan-NL treaty for Japanese).
Tax treatment
- Becomes tax resident: Upon registration at municipality (BRP) and habitual residence in Netherlands
- Special regime: 30% Ruling (post-2024: 30/20/10% sliding scale over 5 years) — primarily for employees, NOT typically DAFT self-employed
- Foreign income: If tax-resident: worldwide income at progressive PIT (Box 1 36.97%/49.50% in 2025). Box 3 wealth tax on assets ~1.5-2% effective. Self-employed get zelfstandigenaftrek deduction. CFC rules apply.
Netherlands not a tax haven — full residency triggers full taxation. DAFT business is treated as Dutch self-employment for tax. 30% Ruling for employees (post-2024 sliding: 30% 1st 20 months, 20% next 20mo, 10% last 20mo). Box 3 wealth tax controversial — Supreme Court (Dec 2021) ruled deemed-yield unconstitutional; system being reformed.
Remote work requirements
- Must work for foreign employer: No
- Local clients allowed: Yes
- Local employment allowed: No
- Self-employed accepted: Yes
- Salaried vs freelance: self-employed only
Family inclusion
- Spouse: Yes
- Children under 18: Yes
- Dependent adult children: No
- Parents dependent: No
Spouse and children covered as derivative beneficiaries (no extra capital required beyond EUR 4,500).
Path to PR & citizenship
Permanent residency
- Available: Yes
- Years required: 5
PR after 5 years legal residence + A2 Dutch + integration exam. DAFT time counts in full.
Citizenship
- Available: Yes
- Years required: 5
- Language test: Yes
- Language level: A2 Dutch + integration exam
Naturalization after 5 years. NL changed in 2024 to permit dual citizenship in more cases (still restrictive — generally must renounce US, though spousal/birth exceptions exist). 10 years to citizenship if dual citizenship rules not loosened further.
Eligibility requirements
- US citizen (DAFT-specific; UK, Japanese have separate treaties)
- Active self-employed business plan
- EUR 4,500 in Dutch business bank account
- BSN (citizen service number)
- Health insurance
- Dutch address
Disqualifiers
- Non-US/UK/JP nationality
- Schengen entry ban
Recent changes
- 2024-01
30% Ruling sliding-scale reform (30/20/10 over 5 years); does not affect DAFT directly (DAFT-holders typically self-employed, not on 30% Ruling).
- 2024-2025
DAFT processing remains stable but IND backlogs in some categories grew. EUR 4,500 capital floor unchanged for 70 years (extraordinary).
Notes
DAFT is a US-specific treaty benefit dating to 1956 — uniquely low capital floor (EUR 4,500) for EU PR/citizenship path. Drawback: full Dutch taxation from arrival. Best for US entrepreneurs who want EU PR/citizenship and can absorb Dutch tax.
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