The Dutch wage tax number
Last updated:
10-12-2020
Upon registration of a (foreign) employer as a withholding agent in the Netherlands, the Dutch tax authorities grant a wage tax number to the company.
It is possible to apply for more than one wage tax number. Separate payrolls may be required if, for instance, the company has various businesses with their own employees, or not all employees of the company are covered by the same legal regime. For instance, employees can fall under different collective labor agreements depending on the nature of their activities or the legal status of the employees.