Technically, the registration as foreign employer must be done not later than 2 months after the month in which Dutch withholding obligation for the foreign employer commenced.

In practice however it often occurs that the registration is done later. This does not need to be a problem as long as it is done in the same year in which the Dutch withholding obligation commenced. Interest and penalties may become due for the effective late withholding, filing and payment of the payroll taxes to the Dutch tax office.

For late registration as withholding agent, a penalty can become due up to a maximum of 10% of the amount that has effectively been paid late. In addition interest may be charged.

Go to >   The payroll service package of TAXci

Go to >    Index page - Payroll obligations in the Netherlands