Can Tax Consultants Use the DAFT Visa? Yes — Here's How
Yes, tax consultants can use DAFT. The Dutch-American Friendship Treaty (DAFT) lets US citizens start a business in the Netherlands, and tax consulting is an excellent fit. You can advise clients on US, Dutch, and cross-border tax matters from the Netherlands.
Here's what makes tax consulting especially interesting for DAFT: you become your own best case study. Living in the Netherlands as a US citizen means you deal with cross-border tax issues firsthand. That experience is genuinely valuable to your clients.
DAFT Eligibility for Tax Consultants
Status: DAFT Eligible
Tax consulting works well under DAFT because you're providing advisory services. Your business is knowledge-based and doesn't require physical goods or a specific location.
Key points:
- Fully remote — client consultations happen over video calls and email
- No Dutch tax advisory license required for US tax consulting
- Dutch market demand: High — thousands of US expats need cross-border tax help
- Typical income range: €60,000-€120,000/year
Business Structure Options
Recommended: Eenmanszaak (Sole Proprietorship)
Simplest structure. You are personally liable. Most DAFT applicants start here.
For tax consultants, an eenmanszaak is usually the right starting point. You can always move to a BV later if liability concerns grow with your client base.
Other Options
BV (Private Limited Company) Limited liability but requires €0.01 capital and notary. More complex setup. Worth considering if you're handling high-value advisory engagements where errors could lead to claims.
Registration process:
- Apply for DAFT residence permit
- Register with KVK (Chamber of Commerce)
- Receive your KVK number and start operating
Setting Up Your Tax Consulting Business
Step 1: Define Your Services Clearly define what services you'll offer. For tax consultants, this typically includes:
- US expat tax return preparation and filing
- Cross-border tax planning for individuals and businesses
- Dutch-US tax treaty advisory
- FBAR and FATCA compliance consulting
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: Can I prepare US tax returns from the Netherlands? Solution: Yes. There's no requirement that US tax preparers be located in the US. If you hold credentials like CPA, EA (Enrolled Agent), or are an Annual Filing Season Program participant, those remain valid. Many accountants on DAFT continue serving US clients.
Challenge: Understanding Dutch tax rules for your own business Solution: Practice what you preach. Learn the Dutch tax system (Box 1, 2, 3 income categories) and consider hiring a Dutch accountant for your own filings initially. This gives you firsthand knowledge to help future clients.
Challenge: Building trust with new clients remotely Solution: Specialize in US expat tax needs. The community of Americans in the Netherlands is active online. Join expat groups, share helpful content, and let word of mouth work for you.
Income & Tax Considerations
Expected income: €60,000-€120,000/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
- Small business exemption if under €20,000/year
See our US Taxes While Living in Netherlands guide.
Finding Clients as a Tax Consultant
International clients:
- US expats in the Netherlands and across Europe are a natural market
- Maintain existing US client relationships — time zone overlap is manageable
- Partner with US-based firms that need someone with Dutch tax knowledge
Dutch clients:
- Dutch companies with US operations need cross-border tax advice
- American-owned businesses in the Netherlands need help with both systems
- Network at expat and international business events in The Hague, Amsterdam, and Rotterdam
Best practice: Start DAFT with existing clients or committed projects. Tax season creates natural demand spikes, so plan your cash flow around the January-April peak. Many financial advisors on DAFT find complementary client overlap.
Frequently Asked Questions
Q: Do I need a Dutch qualification to offer tax consulting in the Netherlands? A: For US tax consulting, no. Your US credentials (CPA, EA) are sufficient. If you want to advise on Dutch tax matters specifically, consider studying for Dutch tax qualifications or partnering with a Dutch tax advisor.
Q: Can I keep my US CPA license while living in the Netherlands? A: Yes. Most state boards allow you to maintain your CPA license while living abroad, provided you meet continuing education requirements. Check with your specific state board for details.
Related Professions
If tax consultant 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.