Expat
DAFT Visa for Freelancers 2026: ZZP Under the Dutch American Friendship Treaty
If you hold a US passport, you have access to one of the easiest self-employment residence routes in Europe: the Dutch American Friendship Treaty (DAFT). A 1956 treaty lets American freelancers settle in the Netherlands with a €4,500 business deposit — no points system, no sponsor, no entry visa. But 2026 has raised the stakes: the IND is reportedly checking existing DAFT holders more actively, and Dutch false self-employment rules now bite. This guide covers the requirements, the application step by step, eenmanszaak vs BV, the compliance risks, and the US tax side. It is part of our series on freelancing in the Netherlands without speaking Dutch.
What Is the DAFT, Exactly?
DAFT stands for the Dutch American Friendship Treaty — formally the Treaty of Friendship, Commerce and Navigation between the United States and the Netherlands, signed in The Hague on March 27, 1956 and in force since December 5, 1957. Buried in this Cold War-era trade treaty is a clause that obliges the Netherlands to admit US citizens who want to run a business here. The IND implements it as a special, lightweight version of the self-employed residence permit: instead of the notoriously hard points-based test that other non-EU nationals face, Americans mainly need to show a modest amount of business capital and a genuine business.
The result: DAFT has become the standard route for American freelancers — designers, developers, consultants, writers — who want to work as a ZZP'er (zelfstandige zonder personeel, the Dutch term for an independent freelancer) in the Netherlands. If Dutch tax jargon is new to you, keep our Dutch tax glossary for expats open in a second tab.
€4,500
Business capital, maintained for the permit’s life
2 yrs
Initial permit term
5 yrs
First renewal term
~€423
2026 IND fee, main applicant (indexed — verify on ind.nl)
The Requirements: €4,500 and a Genuine Business
The DAFT conditions are refreshingly short. You must be a US citizen intending to run a genuine self-employed business in the Netherlands, and you must invest €4,500 of business capital. That capital goes into a Dutch business bank account and is proven with an opening balance sheet plus a bank statement, certified by a Dutch accountant or bookkeeper who is BECON-registered (registered with the Belastingdienst as a tax intermediary). Your business can be an eenmanszaak (sole proprietorship) or a BV — more on that choice below.
One more American-friendly perk: US citizens are MVV-exempt. You do not need a long-stay entry visa. You can fly to the Netherlands as a tourist, register, set up the business, and submit the DAFT application to the IND from inside the country — using IND form 7524 ("to work on a self-employed basis"). Family members (spouse or registered partner, minor children, and unmarried durable partners with supporting evidence) can apply alongside you with their own fees: roughly €254 for a partner and €85 per child in 2026.
The DAFT Application, Step by Step
Step 1
Confirm eligibility and plan the move
US citizenship, a genuine business plan for self-employment in the Netherlands, no relevant EU criminal record.
Step 2
Enter the Netherlands visa-free
As an MVV-exempt national you can start the whole setup in parallel with the application — no waiting abroad.
Step 3
Register your address and get a BSN
Municipal registration gives you a BSN (citizen service number), which you need for banking and KVK registration.
Step 4
Register the business at the KVK
Register an eenmanszaak (ZZP) or incorporate a BV at the Chamber of Commerce.
Step 5
Open a Dutch business account and deposit €4,500
The capital must sit in a Dutch business bank account and stay in the business for the life of the permit.
Step 6
Get the certified opening balance sheet
A BECON-registered Dutch accountant/bookkeeper certifies your opening balance sheet; add a bank statement showing the €4,500.
Step 7
Submit IND form 7524 and pay the fee
File the self-employment application on DAFT grounds (~€423 in 2026) with passport, KVK extract, and the capital proof.
Step 8
Decision and permit pickup
Legal maximum 90 days; around 6–8 weeks is reported in practice under the IND pilot, which tends to approve first and run compliance checks later (commonly around 6 months post-approval).
Step 9
Stay compliant, renew after 2 years
Keep the €4,500 in the business, run a genuine multi-client operation, file taxes cleanly. First renewal is for 5 years; permanent residence is possible after 5 years of legal residence.
Steps 3 and 4 — BSN, KVK, and the BTW-id that follows — are the standard onboarding for every foreign freelancer in the Netherlands. We cover them in detail in KVK registration for foreign freelancers and BSN, KVK and BTW-id explained.
Eenmanszaak or BV Under DAFT?
DAFT accepts both business forms, and the €4,500 capital requirement applies either way. Most American freelancers start with an eenmanszaak — the Dutch sole proprietorship, i.e. classic ZZP. It is faster to set up, cheaper to run, and gives access to entrepreneur tax deductions. A BV (private limited company) separates business and personal finances and can become fiscally attractive at higher profits — a break-even around €69k profit is a commonly cited rule of thumb, but that is a tax-optimization judgment for you and your accountant, not a DAFT rule.
| Eenmanszaak (ZZP) | BV | |
|---|---|---|
| Allowed under DAFT | Yes — the most common choice | Yes |
| DAFT capital requirement | €4,500 | €4,500 |
| Setup | KVK registration, quick and cheap | Notarial deed, more setup cost and admin |
| Liability | You are personally liable | Company is a separate legal entity |
| When it tends to make sense | Starting out; typical freelance profits | Higher profits (~€69k+ is a cited rule of thumb) or liability-heavy work |
For the full tax comparison between the two forms, see our guide ZZP vs BV: which legal structure? One warning worth repeating: a BV does not shield you from false self-employment rules — the Belastingdienst and the IND both look at how you actually work, not at your legal form.
2026: The IND Is Checking DAFT Holders More Actively
For years DAFT had a reputation as "approve and forget". That era appears to be ending. Since the IND pilot started around April 2024, applications are typically approved first and compliance-checked afterwards. And since roughly late February 2026, immigration law firms report that the IND has been sending letters to existing DAFT holders asking for evidence that the business is real. No official IND press release about this campaign has been published, so treat the exact scope as reported — but the pattern is corroborated by multiple firms.
Your DAFT compliance file — keep this ready at all times
The Single-Client Trap: DAFT Meets Dutch False Self-Employment Rules
A very common DAFT scenario: an American moves to Amsterdam and keeps working remotely for one client — often the former US employer. In 2026, this is the riskiest way to hold a DAFT permit, because it exposes you on two independent fronts at once.
Front 1: the IND
Front 2: the Belastingdienst
The DBA landscape shifted again in June 2026. The broader VBAR bill's "clarification" part was scrapped on March 6, 2026, but the legal presumption of employment (rechtsvermoeden) survived as a separate law — bill 36.783, passed by the Tweede Kamer on April 21, 2026, by the Eerste Kamer on June 16, 2026, and published in the Staatsblad on June 29, 2026. It means: if you charge below €38/hour (reference date January 1, 2026, indexed to collective wage growth), you can be presumed to be an employee and your client must prove otherwise. A broader Zelfstandigenwet is planned, targeted around 2028. For the full picture — the nine assessment criteria, red and green flags, penalties — read our dedicated guide on false self-employment in 2026.
The US Tax Side: FEIE, SE Tax and the Totalization Agreement
A DAFT permit changes where you live, not your US filing obligations. The US taxes citizens on worldwide income, so you keep filing US returns from the Netherlands. Two mechanisms do most of the heavy lifting against double taxation — and they work on different taxes, which is where many DAFT freelancers get caught out.
FEIE — for US income tax
Totalization agreement — for SE tax
After Approval: Your Dutch Freelance Setup
Once the permit is in your pocket, you are a regular Dutch ZZP'er with regular Dutch obligations: quarterly BTW returns, annual income tax, mandatory Dutch health insurance within four months of registration, and bookkeeping that survives an audit. Start with health insurance for expat freelancers and keep the expat freelancer hub bookmarked — it links every guide in this series, from Belastingdienst letters to what happens if you eventually leave the Netherlands.
One rule of thumb that circulates for renewals: some firms mention roughly €1,657/month of income as a benchmark for a genuinely active business. Treat that as firm guidance, not a statutory DAFT threshold — the actual renewal test is genuine business activity plus maintained capital. If in doubt, ask an immigration lawyer before the renewal window opens.
Frequently Asked Questions
How much money do I need for a DAFT visa?
The core requirement is €4,500 of business capital in a Dutch business bank account, maintained for the life of the permit and proven with an opening balance sheet certified by a BECON-registered accountant or bookkeeper. On top of that come IND fees: roughly €423 for the main applicant, €254 for a spouse/partner and €85 per child in 2026 — fees are indexed annually, so verify on ind.nl.
Do I need an entry visa (MVV) before moving?
No. US citizens are MVV-exempt. You can enter visa-free, register your address, set up the business, and file IND form 7524 from inside the Netherlands. See BSN, KVK and BTW-id explained for the registration chain.
How long does the DAFT permit last and how does renewal work?
Two years initially, then a five-year renewal. At renewal the IND checks genuine business activity and the maintained €4,500 capital. After five years of legal residence you can apply for permanent residence. Some firms cite roughly €1,657/month income as a renewal benchmark — that is guidance, not a statutory threshold.
Should I choose an eenmanszaak or a BV under DAFT?
Both are accepted; most freelancers pick the eenmanszaak for its simplicity. A BV is often considered at higher profits — around €69k is a commonly cited rule of thumb, but it is a tax judgment, not a DAFT requirement. Compare in detail in ZZP vs BV.
Is the IND really sending compliance letters to DAFT holders in 2026?
Immigration law firms report that since roughly late February 2026 the IND has asked existing DAFT holders for proof of ongoing activity, multiple clients, tax filings, and maintained capital. There is no official IND announcement of a campaign, so the exact scope is unconfirmed — but if you receive such a letter, respond promptly and completely, and consider an immigration lawyer.
Can I work for just one client on a DAFT permit?
It is risky on two fronts: false self-employment under the Wet DBA (fully enforced since January 1, 2026, with the €38/hour legal presumption law published June 29, 2026) and possible refusal or revocation of the DAFT permit by the IND — especially if the client is a former US employer. Maintain multiple clients and document your independence. Full details in our false self-employment guide.
Will I pay US self-employment tax on top of Dutch taxes?
Not if you use the US-Netherlands totalization agreement (in force since November 1, 1990): as a self-employed US citizen resident in the Netherlands you are covered by the Dutch system only. Request a certificate of coverage (Form NL/USA 101 / A1) from the SVB and attach it to your US return to be exempt from the 15.3% SE tax. Note that the FEIE (up to $130,000 for tax year 2025) reduces income tax only. Always confirm your setup with a US expat tax professional.
Bottom line: DAFT remains one of the best deals in global immigration for freelancers — a residence permit for the price of a used car's down payment. The 2026 catch is that the Netherlands now expects you to run a demonstrably real business. Do that, keep your books clean, and both the IND and the Belastingdienst become paperwork instead of problems.