Netherlands DAFT Visa

The DAFT permit is the Dutch residence permit for self-employed U.S. nationals under the Dutch-American Friendship Treaty (IND code 453). The IND handles it within the self-employed residence permit, but U.S. applicants skip the points test: the main condition is capital invested in their own Dutch business (IND).

• Status: active
• Minimum investment: €4,500, or €11,250 for a public limited company (NV)
• Income test: none, because the treaty route waives the means test
• IND fee: €423
• First permit: up to 2 years, extendable
• Decision: within 90 days

Japanese nationals can apply through a parallel route under the Dutch-Japanese Trade Treaty (IND). Other nationalities use the general self-employed residence permit, which adds a points test and a minimum profit. The Netherlands guide sets both routes beside short Schengen stays.

DAFT is for U.S. nationals who set up and run their own business in the Netherlands (IND).

• Nationality: a U.S. passport. Japanese nationals have their own treaty route.
• Business form: a sole proprietorship, a general partnership (VOF), a limited partnership (CV) as general partner or a private company (BV), registered with the Netherlands Chamber of Commerce (KVK).
• Capital: at least €4,500 invested in the business and kept there. For a VOF or BV the investment must also be at least 25% of the company's capital; an NV needs €11,250 (IND form 7533).
• Timing: first-time applicants register with the KVK and make the investment within 6 months of the date on the IND decision letter.
• No income test: the treaty route waives the sufficient-means condition, so the business does not have to show a minimum profit (Aliens Circular B6/2.5).
• General conditions: the other residence conditions of the Aliens Act still apply, such as a valid passport and no threat to public order.

Family: Yes. The IND does not refuse a DAFT holder's spouse or unmarried minor child on income grounds, whatever their nationality (Aliens Circular B6/2.5).

U.S. applicants apply on IND form 7524 (IND). The file usually includes:

• Passport: a valid U.S. passport.
• KVK extract: proof the business is registered in the Chamber of Commerce Trade Register.
• Proof of capital: a business bank statement and an opening balance sheet, checked by an accountant or a similar expert, showing at least €4,500 in the company.
• Civil documents: official foreign documents legalized and translated into Dutch, English, French or German (IND).

Everyone who lives or works in the Netherlands must also take out Dutch standard health insurance (Government of the Netherlands).

For an extension, the IND asks for annual accounts and a balance sheet or income statement to confirm the company was active and the capital stayed in the business.

• IND fee: €423 for a first application, a change of purpose of stay or an extension (IND fee table). The IND sets new fees every Jan. 1.
• Business capital: at least €4,500 (€11,250 for an NV), which stays in the company rather than being spent on fees.
• Other costs: the accountant's opening balance, KVK registration, legalized and translated documents and Dutch health insurance premiums. These are set privately or by other agencies and vary.

Where to apply: In the Netherlands, directly to the IND (form 7524); U.S. nationals do not need an MVV entry visa (IND form 7524).

1. Set up the business: choose the legal form, register with the KVK and open a business bank account.
2. Invest the capital: deposit at least €4,500 and have the opening balance prepared.
3. Apply: send form 7524 with the documents and the €423 fee to the IND.
4. Decision: the IND must decide within 90 days. It can take longer when the IND asks another agency for advice (IND).
5. After approval: collect the residence card, register at the town hall in the Personal Records Database (BRP) and receive a citizen service number (BSN) (Government of the Netherlands).

The first permit is valid for up to 2 years (IND).

Extension: Extendable before expiry; the IND checks annual accounts and a balance sheet or income statement to confirm the company was active and the capital stayed in the business. The extension fee is €423. The IND does not state how long an extended permit runs, so the new end date is on the decision.

Long term: After 5 years with a residence permit, holders can apply for permanent residence.

The permit covers work in the holder's own business. Work as an employee for another company needs a work permit (TWV) (IND).

DAFT has no tax regime of its own.

Tax residence. No fixed day count: residence depends on circumstances such as where a person spends most of their time, where their family lives, where they work and where they have health insurance (Belastingdienst).

• The Expat Scheme (30% facility) is only for people in paid employment, so self-employed permit holders cannot use it (Belastingdienst).
• Treaty: the tax treaty between the Netherlands and the United States decides which country taxes which income (IRS).
• U.S. filing: U.S. citizens living abroad still file U.S. tax returns (IRS).

Profits from a DAFT business are generally taxed under the normal Dutch rules, so bookkeeping from the first month makes the annual return and the IND extension check easier.