You have won a project in the Netherlands
Construction, civil engineering, finishing works: you send your teams to a Dutch site for a few days or several months.
A foreign company sending teams to a site or assignment in the Netherlands? WagwEU notification, A1 certificate, minimum wage, contact person, and the VAT / tax angle others overlook… Eurofiscalis handles every formality.
Does this concern you?
As soon as a company established outside the Netherlands temporarily posts its workers there, a set of obligations applies — even before the first day of work.
Construction, civil engineering, finishing works: you send your teams to a Dutch site for a few days or several months.
Assembly, commissioning or maintenance of machinery and installations at a client established in the Netherlands.
Industry, IT, engineering, events: you send workers to perform a one-off assignment in the Netherlands.
You work for a Dutch principal, or you supply staff to a user company in the Netherlands.
Your obligations
The formalities to complete before and during each posting — we take care of them all.
Declare each posting online on the meldloket.postedworkers.nl portal, before the first day of work.
The Dutch recipient must check your notification within 5 working days and report any inaccuracy. Their compliance depends on yours.
Appoint a contact who can be reached by the Nederlandse Arbeidsinspectie for the enforcement of the WagwEU.
The A1 form keeps your workers under the social security scheme of their home country (Art. 12 of Regulation 883/2004). Without an A1, contributions are due in the Netherlands.
Apply at least the Dutch hourly minimum wage, the 8% holiday allowance and the “hard core”: working time, leave, premiums, health and safety.
Keep the employment contract, payslips, time records, A1 and proof of wage payment available — and retain them for 5 years after the end of the assignment.
The cornerstone
In the Netherlands, everything starts with the online notification of your posting, filed before the first day of work. It is what determines your compliance — and that of your client, who must then verify it.
We take care of it: filing the notification, checking the A1s, contact person — and we support your Dutch client through their own verification.
Pay
Since 2024, the Netherlands applies an hourly minimum wage, binding on all employers, including foreign ones. It is part of the “hard core” applicable from day one.
Hourly minimum wage (21 and over) in force on 1 January 2026, re-indexed on 1 January and 1 July. In construction and other sectors, a collective labour agreement declared universally applicable (CAO) imposes higher contractual wages. Travel, accommodation and meal expenses are reimbursed on top. We apply the up-to-date pay scale for your activity.
The angle that changes everything
Most providers stop at the notification. As both a tax and a social-law firm, we anticipate what the posting triggers on the VAT and income tax side — where the real risks lie.
In B2B, your Dutch client often reverse-charges the VAT (btw verlegd). But works relating to immovable property located in the Netherlands may require Dutch VAT registration.
A long-running site or a regular presence can create a permanent establishment, with both social and tax consequences. We assess it upfront.
Beyond 183 days, or if the Dutch client is the de facto employer, the wage may become taxable in the Netherlands (loonheffing withholding). To be analysed on a case-by-case basis.
Why it matters
Our solution
You send us your assignment, we take care of everything else.
Country, workers, dates, location and nature of the service in the Netherlands.
WagwEU notification, A1 checks, contact person — and we support your Dutch client through their own verification.
Your assignment starts on time, compliant, from the first day of work.
Documents kept for 5 years, monitoring of the wage and the hard core, VAT / tax angle, assistance in the event of an Arbeidsinspectie inspection.
Why us
Our Belgian and German offices, bordering the Netherlands, follow your postings closely.
The only firm that connects Dutch social law to the VAT and permanent establishment risk — where others stop at the notification.
We speak your language (FR, EN, NL, DE, IT, PL…) and handle the procedures in Dutch for you.
Offices across Europe: post to the Netherlands today, elsewhere tomorrow, with the same partner.
FAQ
Yes. Any foreign company posting workers to the Netherlands must file a notification (meldplicht WagwEU) on the meldloket.postedworkers.nl portal, before the first day of work. A simplified annual notification exists for certain small companies or self-employed persons in border areas, but it is excluded in construction and temporary agency work. We take care of this declaration.
It is done online before the start of the assignment and states: your company, the contact person, the Dutch client, the sector, the location and duration of the works, the party responsible for paying the wages, the identity of the workers and the A1 certificate. Any change during the assignment must be updated.
Yes, and this is a Dutch specificity: the recipient of the service (your client) must verify your notification within 5 working days of the start of the assignment, confirm its accuracy or report inaccuracies via the portal. If they fail to do so, they themselves face a fine. Helping your client stay compliant is a genuine commercial argument — we support you with this.
Yes. You must appoint a contact person, stated in the notification, who can be reached by the Nederlandse Arbeidsinspectie and acts as the liaison point for the enforcement of the WagwEU. Eurofiscalis can fulfil this role for you.
At least the Dutch statutory minimum wage, which has been hourly since 2024: €14.71/hour gross for those aged 21 and over on 1 January 2026 (re-indexed on 1 January and 1 July each year), plus a holiday allowance of at least 8%. Depending on the sector, a collective labour agreement declared universally applicable (for example the CAO Bouw & Infra in construction) imposes higher wages.
Yes, subject to an A1 certificate (Article 12 of European Regulation 883/2004), for a posting not exceeding 24 months. Without a valid A1, your workers are in principle covered by Dutch social security and contributions are due there. The A1 never exempts you from the WagwEU notification: these are two separate regimes.
The WagwEU covers three cases: the provision of services, intra-group posting and hiring out by a foreign temporary agency. A genuine posting requires real and substantial activity in your home country and a temporary assignment. A foreign temporary agency is subject to notification (without access to the annual notification) and its agency workers enjoy a protective regime. We qualify your situation before any commitment.
Beyond 12 months of actual posting, your worker is entitled to an extended hard core: almost all of Dutch labour law (and the applicable CAO) applies, except the formalities for concluding and terminating the contract and supplementary pension schemes. This period can be extended to 18 months on a reasoned notification. Not to be confused with the 24-month limit of posting for social security purposes (A1).
This is an angle most providers ignore. For many B2B services, your Dutch client reverse-charges the VAT and you do not need to register. But works relating to immovable property located in the Netherlands, or a prolonged presence, may require VAT registration and create a permanent establishment, with social and tax consequences. As we handle both the posting AND the tax side, we review your entire situation.
The Nederlandse Arbeidsinspectie can impose a fine of €1,500 to €4,500 depending on the number of workers for failure to notify (€750 for a self-employed person), and up to €8,000 for failure to keep documents, with a 50% increase in the event of repeat offence. It can also order the suspension of the works. In addition, your Dutch principal can be held jointly liable for unpaid wages (chain liability, WAS Act).
Yes. Since the EU Mobility Package, the posting of road drivers is notified via the European IMI portal (postingdeclaration.eu), not via the Dutch portal. One declaration covers several months and the driver keeps a copy on board. We guide you according to your activity.
At the Dutch workplace (or immediately accessible in digital form): the employment contract, payslips, time records, the A1 certificate and proof of wage payment. These documents must be kept for 5 years after the end of the assignment and presented to the Arbeidsinspectie on request.
An expert reviews your situation and replies within 48 business hours. WagwEU notification, A1, minimum wage, VAT — we handle it all, social and tax alike.