A sequence for moving to the Netherlands

The statutory or published periods below are labeled separately from preparation stages. Incomplete applications and individual circumstances can extend the process.

01Set the legal and tax route02Prepare and submit the permit file03Arrange a usable arrival address04Activate insurance, payroll and banking05Complete the arrival tax record
01Set the legal and tax routeBefore the move+

Determine EU-law rights or the relevant third-country permit. For sponsored employment, verify the recognised sponsor and salary category; inventory family members and assets.

Documents & evidence

  • Passports, employment proposal, household relationships and ownership/assets list.
References [1][11][9]
02Prepare and submit the permit fileBefore travel where required; IND HSM decision period 90 days+

Use the sponsor’s route, appropriate entry-visa assessment and current document checklist. Resolve translations/legalisation and missing family evidence before submission.

Documents & evidence

  • Employment contract, sponsor information, passport and requested antecedent/family documents.
References [1][2][3]
03Arrange a usable arrival addressBefore the registration appointment+

Confirm the municipality’s evidence requirements and book the appointment. For an intended stay longer than four months, register in the BRP within five days of arrival.

Documents & evidence

  • Identity, residence/status and the municipality’s address/civil-status evidence.
References [4]
04Activate insurance, payroll and bankingImmediately after arrival; insurance normally no later than four months+

Confirm Dutch insurance applicability and obtain the required cover from the appropriate start date. Establish payroll and account access without treating a permit as bank approval.

Documents & evidence

  • BSN, insurance/coverage records, payroll data and bank identity/source-of-funds file.
References [5][12][10]
05Complete the arrival tax recordAt the move and for the migration-year return+

Preserve valuations, dates and foreign income records. Check the Expat Scheme application separately from immigration approval.

Documents & evidence

  • Asset values and cost history, prior-country filings, employment and residence evidence.
References [9][6][8]

Start with permission to do the actual work

The highly skilled migrant route is employer-sponsored and requires an IND-recognised sponsor. It should not be marketed as a general permission for any entrepreneur with sufficient savings. A self-employed founder or an EU/EEA/Swiss citizen needs their own route analysis; owning a Dutch company does not substitute for permission to live and work.

Agree the start date only after the immigration and payroll path is clear. For a non-EU family, establish whether entry clearance is required and which relatives can apply alongside the worker.

References [1][2][3]

Build a separate file for each family member

The partner route can cover a spouse, registered partner or qualifying unmarried relationship. The usual age condition is 21, with specified 18-year exceptions. A partner of a highly skilled migrant is generally free to work once holding the applicable family permission. This should be confirmed on the issued document rather than assumed from the relationship alone.

The minor-child route is for an under 18 child who remains part of the family; custody and consent from another custodial parent matter. An adult child, parent or sibling should not be added to a worker’s application as if every dependent relative qualified.

References [2][3]

An address, BSN and healthcare are separate steps

For residence longer than four months, government guidance requires BRP registration within five days after arrival. The municipality checks the actual file and may need additional evidence. The BSN supports dealings with government and providers, but is not a substitute for residence permission.

Where Dutch compulsory health insurance applies, cover should run from the applicable arrival date and be arranged no later than four months after arrival. Cross-border workers and other special circumstances need an insurance-status assessment. Identify a local care pathway and keep prescriptions covered during the transition.

References [4][5]

Document existing wealth before arrival

For a substantial company holding, obtain the acquisition history and a defensible arrival valuation, then determine the relevant Dutch basis under the specific rules. For a portfolio, retain category and value records for Box 3. The correct file is more detailed than a total bank balance.

Coordinate any departure charge from the former country with the Netherlands’ treatment and the timing of dividends, sales or reorganisations. The Expat Scheme is a separate employment application with its own salary and recruitment tests; immigration approval does not grant the tax relief.

References [6][7][8]
Sources & research notes12 references

Sources supporting this guide. Research draft awaiting editorial review.

  1. IND — highly skilled migrant permit, updated 2026 unemployment rules
  2. IND — spouse, registered and unmarried partner permission
  3. IND — minor children joining a parent; updated 24 July 2026
  4. Government of the Netherlands — BRP registration within five days
  5. Government of the Netherlands — compulsory health insurance on arrival
  6. Belastingdienst knowledge group — Article 4.25 immigration basis and prior taxpayer election
  7. Belastingdienst — provisional 2026 Box 3 calculation and assumptions
  8. Belastingdienst — Expat Scheme eligibility and 2026 transition
  9. Belastingdienst — immigration tax checklist
  10. Belastingdienst — whether employer levy or own health contribution applies
  11. IND —2026 income requirements, age and employer-change cases
  12. De Nederlandsche Bank — deposit-guarantee bank and trade-name register