The Dutch-American Friendship Treaty (DAFT): living in the Netherlands as a self-employed American
How US citizens use the Dutch-American Friendship Treaty to live in the Netherlands as freelancers or business owners. The EUR 4,500 investment, the IND's current rules and fees, renewal, and the path to permanent residence.
The Dutch-American Friendship Treaty, usually called DAFT, gives US citizens an unusually easy way to live in the Netherlands as self-employed people. You set up your own business or freelance practice, put at least EUR 4,500 into it, and apply to the Immigration and Naturalisation Service (IND). The treaty has its own conditions. They do not include the points-scored “essential interest” test that other self-employed applicants face. This guide covers who can use it, what the IND asks for in 2026, and what happens after the first permit.
Who it is for
DAFT is for US citizens only. The IND applies the same rules to Japanese citizens under a separate Dutch-Japanese trade treaty. Canadian and UK citizens cannot use either one.
Within that, the IND says at least one of these must apply to you:
- you trade between the Netherlands and the US
- you develop and lead a Dutch business, and you either hold a very important position at a US business, practise an independent profession, or invest substantial capital
Most people use the last two: a freelancer practising an independent profession, or a founder investing in their own company. Independent professionals may not work for the Dutch government or in healthcare. DAFT is not for employment: you work for yourself, not for an employer.
Canadians and Britons have other Dutch routes. The IND’s standard self-employed permit asks that your work be of essential interest to the Dutch economy. The Netherlands Enterprise Agency (RVO) scores your experience, business plan and added value, and you need at least 30 points in each area. Employees with a Dutch job offer can use the highly skilled migrant permit or the EU Blue Card. Recent graduates of top universities can look at the orientation year.
The investment
The IND asks for a minimum investment of EUR 4,500 for most business forms. The money goes into the business and stays there.
How you prove it depends on the business form. The IND’s application form lists:
| Business form | Evidence |
|---|---|
| Sole proprietorship (eenmanszaak) | A business bank statement showing the invested amount, and the opening balance sheet |
| General partnership (vof) | The deed or contract showing each partner’s share, the (opening) balance sheet, and a business bank statement |
| Private or public limited company (bv or nv) | The deed of incorporation, the (opening) balance sheet, and a business bank statement |
Two rules apply to all of them. A qualified independent expert, such as a chartered accountant, bookkeeper or financial adviser, must check the financial evidence. The business bank statement must show the company’s name and the invested capital.
You also register the business with the Chamber of Commerce (KvK). The form asks for a KvK extract no older than three months, or your KvK number.
First-time applicants get six months. You must register with the KvK and make the investment within six months of the date on your decision letter. If you do not, the IND may revoke your permit.
How to apply
- Decide your business form. The evidence the IND wants differs by form, as the table above shows. An accountant can help you choose.
- Travel to the Netherlands. US citizens do not need a provisional residence permit (MVV) to enter for a stay of more than 90 days. The IND lists the United States as exempt.
- Register and invest. Open a business bank account, deposit the capital and register with the KvK.
- Apply to the IND. The IND’s page offers an application by post within three months of arriving. Include the form, the financial evidence checked by an expert, your KvK details and the fee.
- Wait for the decision. The IND must decide within 90 days.
Fees
The IND’s fees change every year on 1 January. The amounts on its fee page today:
| Application | Fee |
|---|---|
| Self-employed permit, including DAFT: first application | EUR 423 |
| Self-employed permit: extension | EUR 423 |
| Partner joining a family member | EUR 254 |
| Child under 18 joining a parent | EUR 85 |
Accountant fees, KvK registration and business banking come on top.
The permit and renewal
Your residence permit is valid for up to two years. To extend it, you give the IND your annual accounts plus a balance sheet or income statement. These must show that the business has been active and that the invested capital stayed in the business. The IND’s form asks for an outside expert, such as an accountant, to check these figures too.
A partner and children can apply to join you. The IND’s page says family members may work without a separate work permit when their residence permit states this.
Permanent residence and citizenship
- Permanent residence after five years. The IND’s long-term EU resident status needs at least five consecutive years in the Netherlands on a valid Dutch residence permit. You must not have been away for more than six months in a row, or ten months in total. You also need to pass civic integration and meet an income requirement.
- Citizenship after five years. Naturalisation also needs five consecutive years of lawful residence, plus a civic integration diploma.
- You usually give up US citizenship. The IND says applicants generally have to renounce their current nationality. Exceptions include being married to, or the registered partner of, a Dutch citizen. If you want to keep your US passport, permanent residence may be the better end point.
Our routes table notes that Dutch politicians have proposed lengthening the naturalisation period. Nothing had become law when we checked. Read the IND’s page before you rely on the five-year figure.
Tax
Living in the Netherlands will usually bring you into the Dutch tax system, including on your business profits. Speak to a Dutch tax adviser before you start, because your business form affects how you are taxed.
US citizens also stay liable for US tax on worldwide income wherever they live. Self-employment income can trigger questions about social security in both countries. An adviser who knows both systems is worth the fee.
What catches people out
- The six-month clock. First-time applicants who do not register with the KvK and invest within six months of the decision risk losing the permit.
- Capital that leaves the business. The renewal checks that the money stayed in. Spending it on personal costs can sink your extension.
- Accounts need an expert’s check. Self-prepared figures are not enough. Budget for an accountant from the start.
- Government and healthcare work. Independent professionals cannot work for the Dutch government or in healthcare under DAFT.
- Citizenship has a price. Becoming Dutch usually means renouncing US citizenship.
To see every Dutch route side by side, open our Netherlands country page. For freelancing routes elsewhere, filter the visa route finder by “Freelance or your own business”.
This is general information, not legal, tax or immigration advice. Confirm each requirement with the IND before you apply.
Every way to live in Netherlands
From our routes table, checked against official sources. Tap a route for its full rules.
- EU Blue Card (Netherlands) A job offer · EUR 5,942 a month
- Highly skilled migrant (kennismigrant) A job offer · EUR 5,942 a month
- Orientation year (zoekjaar) Treaties and special cases
- Netherlands student permit Study · EUR 1,130.77 a month
- Dutch-American Friendship Treaty (DAFT) self-employed permit Treaties and special cases · EUR 4,500 a lump_sum