Work Permit

Many of you will need to work alongside our studies to afford tuition and living costs. When looking for work in the Netherlands, non-EU students need to have a working permit (TWV) and can only work for a limited number of hours. Applying for a working permit is relatively easy and free of charge. However, when employers are hesitant to apply for a working permit, this is some information you can share with them to ease the process:

"In Dutch, a work permit is called a tewerkstellingsvergunning, often abbreviated to TWV. The employer or employment agency must apply for a work permit for the student with a residence permit. They can do so at the UWV, afdeling TWV, T: 088 898 20 70. The student cannot apply for a TWV themself. The employer or employment agency needs to apply for this work permit (TWV) at least 5 weeks before the start of your employment, as it can take up to 5 weeks for this application to be processed. More information on how to apply for a TWV can be found here. The employer will need a copy of the students' residence permit (front and back) and proof of enrolment, which can be requested from the school."

If you need help with the TWV, you can contact the student counselor, Mirjam Mazurel. Please note: when your employer does not apply for a work permit for you, they risk getting a massive fine. You will only get a warning not to work without a work permit, but you will not receive a fine.

The Dutch law restricts the number of hours that you are allowed to work in a contracted position (you can work unlimited hours as a freelancer). You may either do

   - Full-time work only in June, July, and August, or
   - Part-time throughout the rest of the year for no more than 16 hours a week

Please note: you may not do both.

Finding Work

Finding work in the Netherlands as a non-EU student can be tricky. Many of you need to work alongside our studies to afford the tuition fee and living costs, and are ineligible for government support (both in the Netherlands and our home countries). The work permit and the weekly hour limit can make things even more challenging. 

One place to look for work is the school itself. The Gerrit Rietveld and Sandberg Instituut do hire non-EU students, and they can apply for the work permit. Students often work in the canteen, at the reception, in the library, for facilities, in working groups, or/and as coordinator assistants. Working students receive the institutional working student rate of €27,- per hour (gross) as a freelancer, or the minimum wage in employment.

Here is a short list of suggestions to work in Amsterdam that have previously hired non-EU people with working permits:

-   Sora Sappora⁠⁠⁠⁠
-   Thuisbezorgd⁠⁠⁠
-   Sir Hummus⁠⁠⁠⁠
-   Zoku Hotel⁠⁠⁠⁠
-   Ivoren Wachters⁠⁠⁠⁠

It could be helpful to keep an eye out for job openings at one of these places for job openings, or to send through your CV for when they have positions available.

Chamber of Commerce (KVK)

It is recommended to apply for a KVK, as you can work unlimited hours, and you do not need a work permit. Freelance work, however, lacks job security. A KVK enables you to do one-off jobs whenever it is available - especially throughout the Summer months. Keep an eye out on the Rietveld/Sandberg FB⁠⁠⁠⁠ page, as a lot of people post these freelance work opportunities there.

To work as a freelancer, you will have to register with the Chamber of Commerce. The most common legal structure used by freelancers in the Netherlands is the eenmanszaak (sole trader or one-person business).
First, complete the eenmanszaak form on the KvK website. Forms for all legal structures are available in both English and Dutch. Once your form is complete, you can schedule an appointment to visit your local KvK via the appointment page⁠⁠⁠⁠.

 

BTW/VAT

When registering with the KVK, make sure to also register with the Belastingdienst (Dutch tax office). They will issue you a BTW number (VAT number). The Dutch Tax and Customs Administration (Belastingdienst) levies value-added tax (BTW) on all products and services sold in the Netherlands. Businesses are required to add BTW—typically at a rate of 21%—to their sales. This tax is collected quarterly through the VAT declaration (BTW aangifte).

As a freelancer, you act as a tax collector on behalf of the Belastingdienst. If your annual turnover is below €20,000, you may qualify for the Kleineondernemersregeling (KOR), also known as the small business scheme. Under this scheme, you are exempt from charging VAT to your customers and filing quarterly VAT returns. However, you will also forfeit the ability to reclaim VAT on business expenses.

Important Considerations:

  • Participation in the KOR scheme requires a minimum commitment of three years, unless your annual turnover exceeds €20,000 in a single year.
  • For more details about the KOR scheme, please refer to the official guidelines.

BTW/VAT can be pretty complicated, and it is advised to get an accountant/bookkeeper to help you out with the process. Some recommended places are:

  • Keesdeboekhouder⁠⁠⁠⁠
  • Lemonade Consulting⁠⁠⁠⁠

You can find out more about how BTW/VAT works in the Netherlands here⁠⁠⁠⁠.

Taxes

In the Netherlands, you pay taxes to the tax office (Belastingdienst). For a comprehensive overview of taxes in the Netherlands in English, check out this article⁠⁠⁠⁠. We have briefly summarised some important points.

Payroll Tax

If you have an employment contract, your employer usually handles most of your taxes through payroll tax (loonheffing). This means you don’t always need to file a yearly tax return. However, you may still receive a letter or email from the tax authorities asking you to submit your annual income tax declaration (aangifte inkomstenbelasting). If you do, simply follow the instructions provided and complete the process online.

ZZP/Freelancer

Taxes for Freelancers

If you work as a freelancer, the tax system is different. You are required to:

  • File an annual tax return.
  • Submit a quarterly tax report.

For a detailed guide on how the VAT/BTW system works for freelancers (ZZP’ers), check out this overview.

Claiming Expenses
You can deduct business-related expenses, such as:

  • Materials and equipment
  • Transportation costs
  • Studio rent

Important Note for Artist Visa Applicants
If you plan to apply for an Artist Visa in the future, be cautious about claiming too many expenses. The Immigration Office reviews your financial records, and it’s essential to show that your business is generating income—not just claiming deductions.

When am I required to do a Dutch tax return?

The Dutch fiscal year runs from January 1 to December 31. In January, you may receive a letter (aangiftebrief) from the Belastingdienst (Dutch Tax Authority) asking you to file your tax return for the previous year.

Do You Need to File?
If your financial situation is straightforward—meaning you have no:

  • Tuition or healthcare expenses to deduct
  • Additional income, savings, or overseas income
  • Freelance earnings

...you might not receive a letter and may not need to file a tax return.

Need Clarification?
You can always call the BelastingTelefoon at 0800 0543 to check if you need to file a return or to request the letter.

What is the deadline for the Dutch tax return?

The time period for submitting your annual income tax return is from March 1 to April 30, unless you or your accountant requests an extension (uitstel aangifte). You can do this via the BelastingTelefoon or the Belastingdienst website (you’ll need your DigiD). If you do not submit your tax return or request an extension before May 1, you can be fined.

Tax Credits

All taxpayers in the Netherlands are entitled to receive the general tax credit (algemene heffingskorting), and every working person is entitled to receive the labour tax credit (arbeidskorting or loonheffingskorting). Both Dutch tax credits are calculated and credited to the tax balance on your salary by your employer, so it is not necessary to do anything to receive them.
Please note that if you work multiple jobs, it is important to know that the tax credits can only be applied to one job; it is important to choose the job you work/earn the most at for the tax credits, and to communicate that to your employer(s).

If you work for yourself, then the tax credits are calculated when you complete your annual tax return. The value of your tax credit depends on how much you earn, decreasing as your income increases.