Can Game Developers Use the DAFT Visa? Yes — Here's How
Yes, game developers can use DAFT. The Dutch-American Friendship Treaty (DAFT) allows US citizens to start a business in the Netherlands, and game development is a strong choice. You can freelance as a developer for studios, build your own games, or do both.
The Netherlands punches above its weight in game development. Guerrilla Games (Horizon series), Triumph Studios (Age of Wonders), and dozens of indie studios call the Netherlands home. Utrecht's Dutch Game Garden is one of Europe's most active game incubators, and the overall ecosystem is growing.
DAFT Eligibility for Game Developers
Status: DAFT Eligible
Game development works perfectly under DAFT. Whether you are freelancing for studios remotely, contracting locally, or shipping your own titles, you are running a legitimate business.
Key points:
- Can work remotely for international studios
- No special licensing required in the Netherlands
- Dutch market demand: Moderate to High
- Typical income range: €45,000-€100,000/year
Business Structure Options
Recommended: Eenmanszaak (Sole Proprietorship)
Simplest structure. You are personally liable. Most DAFT applicants start here.
Most game developers on DAFT start with an eenmanszaak. It is quick to set up and lets you start taking on contracts immediately.
Other Options
BV (Private Limited Company) Limited liability but requires €0.01 capital and notary. More complex setup. A BV makes more sense if you plan to release commercial games, take on investment, or bring collaborators into the business.
Registration process:
- Apply for DAFT residence permit
- Register with KVK (Chamber of Commerce)
- Receive your KVK number and start operating
Setting Up Your Game Development Business
Step 1: Define Your Services Clearly define what services you'll offer. For game developers, this typically includes:
- Game programming (Unity, Unreal Engine, Godot, custom engines)
- Freelance development for studios (gameplay, tools, backend)
- Independent game development and publishing
- Technical consulting and prototyping
Step 2: KVK Registration Register your business with the Dutch Chamber of Commerce. You'll need:
- Valid residence permit (or proof of DAFT application)
- Proof of address in the Netherlands
- Description of your business activities
- €75 registration fee
Step 3: Tax Registration After KVK registration, you'll automatically be registered with the Belastingdienst (Dutch tax authority) for:
- Income tax
- VAT (BTW) - you may be exempt if under €20,000/year
Common Challenges & Solutions
Challenge: Balancing freelance income with indie development Solution: Most successful indie developers don't go full-time on their own projects immediately. Take freelance contracts to cover your living expenses, and dedicate a set number of hours per week to your own games. This is sustainable and reduces financial pressure.
Challenge: Access to game development communities Solution: The Dutch game dev community is active and accessible. The Dutch Game Garden in Utrecht hosts events and provides workspace. Local game jams happen regularly. International events like Gamescom (Cologne) and GDC Europe are a short flight away.
Challenge: Hardware and software costs Solution: Development hardware and software licenses are tax-deductible business expenses in the Netherlands. You can import your existing equipment or buy locally. Unity and Unreal have free tiers, and the Netherlands has fast internet for cloud builds and remote collaboration.
Income & Tax Considerations
Expected income: €45,000-€100,000/year
Tax obligations:
- Dutch income tax (progressive rates, 36-49%)
- US tax filing required (as a US citizen)
- Foreign Earned Income Exclusion may apply
- Tax treaty between US and Netherlands prevents double taxation
VAT (BTW):
- Services to US/non-EU clients: 0% (reverse charge)
- Services to Dutch clients: 21% VAT
- Game sales to EU consumers: VAT based on customer location (handled by platforms like Steam)
- Small business exemption if under €20,000/year
Pro Tip: If you sell games through Steam, the App Store, or Google Play, these platforms handle VAT collection on your behalf for consumer sales. This simplifies things significantly.
See our US Taxes While Living in Netherlands guide.
Finding Clients as a Game Developer
International clients:
- Maintain existing US studio relationships
- Use platforms like Upwork, LinkedIn, or game-specific job boards for contract work
- Network in game dev Discord servers and communities — many studios hire remote contractors
Dutch clients:
- Connect with studios through the Dutch Game Garden in Utrecht
- Attend meetups and game jams in Amsterdam, Utrecht, and Rotterdam
- Guerrilla Games, Triumph Studios, Abbey Games, and many smaller studios hire freelance developers
Best practice: Start DAFT with existing clients or committed projects. This provides income stability while you build your Dutch network. The Dutch game development scene is welcoming to international developers, and your US experience is valued.
Frequently Asked Questions
Q: Can I freelance for US game studios while living in the Netherlands on DAFT? A: Yes. You bill them as a Dutch business. This is common for game developers on DAFT. Many US studios hire remote contractors, and the time zone difference can actually be an advantage for async collaboration.
Q: Are there grants or funding for game development in the Netherlands? A: Yes. The Dutch Creative Industries Fund and the Netherlands Film Fund offer grants for game development projects. The Dutch Game Garden also has incubator programs. These are available to registered Dutch businesses, which includes your DAFT-based company.
Q: Should I register my KVK as "game developer" specifically? A: Register with a broad description like "software development, game development, and IT consulting." This gives you the flexibility to take on non-game development work if needed, without updating your registration.
Related Professions
If game developer isn't quite right for your situation, consider these related professions that also work with DAFT:
Next Steps
- Evaluate your situation - Do you have clients? Income? A viable business plan?
- Read the complete DAFT guide - Understand all requirements
- Prepare your documents - Start the apostille process early
- Plan your timeline - Most people need 3-6 months to prepare
Digital Guide — $99
We're not immigration lawyers—just Americans who did this. Requirements change, so verify with official sources.