An Dutch fiscal number is required for companies to arrange for mandatory Dutch wage taxes and/or Dutch social security contributions for their resident and non-resident employees. Previously non-resident employees could obtain a Dutch fiscal number at the tax office. However, this is no longer possible irrespective whether these employees are present in the Netherlands only during work days and are actually living in another country.

Non-resident employees need to visit the Town Hall for registration and obtaining a Dutch fiscal number. In case the employee will be present in the Netherlands less than 4 months, he/she should visit one of the 18 selected Town Halls for registration in the Municipal Non-Residents Register. If the employee’s presence will exceed 4 months, he/she should visit the Town Hall of the municipality in the place where he/she is living in the Netherlands for registration Municipal Personal Records Database.