¶ Maintaining DAFT Status
Ongoing obligations and renewal requirements for DAFT permit holders - comprehensive compliance guide
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- €4,500 Deposit: Must maintain minimum amount in business account at all times
- Business Account: Keep funds in dedicated business account (not personal)
- Documentation: Maintain detailed financial records and bank statements
- No Withdrawals: Avoid dropping below €4,500 threshold
- Active Operations: Must maintain genuine business activities
- Regular Invoicing: Issue invoices through Dutch business entity
- Client Diversification: Recommended to avoid 70%+ income from single client
- Record Keeping: Maintain comprehensive business records
- KvK Registration: Keep Chamber of Commerce registration current
- Tax Obligations: File annual income tax and quarterly VAT returns (if applicable)
- Health Insurance: Maintain continuous Dutch health insurance coverage
- Address Updates: Notify authorities of any address changes
- Earliest Application: 3 months before permit expiry
- Processing Time: Typically 2-3 months
- Renewal Fee: €290 (2024)
- Renewal Duration: 5 years (after successful first renewal)
- KvK Extract: Current registration certificate
- Certified Balance Sheet: Prepared by certified accountant
- Income Statements: Profit & Loss statements for both years
- Bank Statements: Showing €4,500 maintenance
- Tax Returns: Filed annual returns
¶ 1. €4,500 Deposit Maintenance
For ZZP (Sole Proprietorship):
- Must show €4,500 in business liquidity on balance sheet
- Funds must be consistently maintained, not temporarily deposited
For BV (Private Limited Company):
- €4,500 must be part of company "Assets" (Eigen Vermogen)
- Can be "Nominal Share Capital" or "Share Premium Payment"
- Warning: Avoid bookkeeper errors that reduce assets below €4,500
- Both Years: Must show positive annual cash flow for year 1 and year 2
- Documentation: Certified Profit & Loss statements required
- For BV: Don't pay out all profits as salary - leave some for cash flow
- Recommended: Keep baseline salary around €67,000 (2025) with year-end bonus
- Requirement: Must be able to sustain yourself (no specific minimum)
- For ZZP: Amount equals your cash flow balance
- For BV: Amount equals salary you draw from company
- Proof: Must demonstrate ability to sustain yourself through business
- Engage certified accountant for balance sheet preparation
- Gather all financial records from both years
- Ensure tax returns are filed and current
- Verify €4,500 maintenance in business account
- Where: Online through IND or by mail
- When: No earlier than 3 months before expiry
- Fee: €290 (current)
- Documents: Submit all required financial documentation
- Timeline: 2-3 months processing
- Status: Can check progress on Mijn IND portal
- Continued Stay: Can remain in Netherlands during processing
- Duration: 5 years (after first renewal)
- Collection: Pick up new residence card
- Next Renewal: Same process in 5 years
- Insufficient Deposit: Allowing balance to drop below €4,500
- Poor Accounting: Inadequate financial record keeping
- Late Tax Filing: Missing annual tax return deadlines
- Salary Overpayment: BV owners paying out all profits as salary
- Uncertified Statements: Using non-certified accountant
- Missing Records: Incomplete financial documentation
- Late Application: Applying too close to expiry date
- Inactive Business: Failing to maintain genuine operations
- Poor Cash Flow: Negative annual results
- Insufficient Income: Not able to sustain yourself
- Buffer Zone: Maintain €5,000+ in business account (above minimum)
- Consistent Activity: Maintain steady business operations throughout
- Professional Help: Use certified accountant from year 1
- Documentation: Keep meticulous records
- Regular Invoicing: Issue invoices regularly, not just at year-end
- Client Diversity: Maintain multiple income sources
- Revenue Consistency: Aim for steady monthly income
- Professional Services: Consider formal business setup
- Certified Accountant: Essential for balance sheet preparation
- Tax Advisor: For optimal tax planning and compliance
- Legal Counsel: For complex business structures
- BECON Certification: Ensure accountant has proper credentials
- Longer Duration: Less frequent renewals
- Same Requirements: Maintain same obligations
- Future Renewals: Similar process every 5 years
- Path to Permanence: Can apply for permanent residency after 5 years total
- Timeline: After 5 years continuous legal residence
- Requirements: No integration exam required for permanent residency
- Benefits: No renewal requirements, greater security
- Citizenship Path: Can pursue citizenship with integration exam
Critical Ongoing Requirements:
- €4,500 Minimum: Never let business account drop below this amount
- Business Activity: Maintain genuine, active operations
- Tax Compliance: File annual returns and quarterly VAT (if applicable)
- Health Insurance: Maintain continuous Dutch coverage
Renewal Criteria (2025):
- €4,500 Deposit: Must be maintained continuously for both years
- Positive Cash Flow: Both years must show positive annual cash flow
- Self-Sustainability: Must be able to sustain yourself
- Certified Documentation: Balance sheet prepared by certified accountant
Key Renewal Deadlines:
- 3 Months Before Expiry: Earliest application submission
- Processing Time: 2-3 months typical
- Renewal Fee: €290 (2024)
- New Duration: 5 years after first successful renewal
Professional Support Needed:
- Certified Accountant: For balance sheet preparation (mandatory)
- Tax Advisor: For optimal tax planning
- BECON Certification: Ensure accountant has proper credentials
This guide covers ongoing obligations and renewal requirements. For detailed renewal procedures, see the dedicated DAFT Renewal Guide.
📍 Current Location: Maintaining DAFT Status
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