As of March 1, 2020, foreign service providers (employers) from countries inside the EEA (European Economic Area) and Switzerland who perform activities in the Netherlands with their employees on a temporary basis (secondment) are required to take into account a new reporting obligation.1

When a foreign service provider does not, or insufficiently, meet the new reporting obligation or other administrative requirements in this respect, the foreign service provider may risk a fine. The State Secretary published a new fining policy in a policy decision.


Fining policy

From this new policy follows for example that when the new reporting obligation is not met in time, the service provider may risk a fine of € 1.500 when the service provider seconds in the Netherlands less than 10 employees. The more employees are seconded, the higher the amount of the eventual fine(s). In case of 20 or more seconded employees, the fine will amount € 4.500 when the foreign employer, established in an EEA-country or Switzerland does not comply with the reporting obligation before the commencement of the activities in the Netherlands. All EU-member states and Norway, Liechtenstein and Iceland are part of the EEA.

Also foreign self-employed/independent entrepreneurs, active in specific designated sectors, need to comply with the new reporting obligation and the necessary administrative requirements. In case of violation the fines will differ from (corporate) employers.  

The new policy rule is published in the ‘Staatscourant’ (Dutch Government Gazette) of February 14, 2020, and becomes effective on March 1, 2020.

Please do not hesitate to contact us should you require further assistance in this respect.  

1 The report can be filed online via

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