When you post, hire out or second personnel in or to the Netherlands then the recipient may request you to open a g account. A g account is a frozen account that you can use solely to make payroll taxes or VAT payments to the Tax and Customs Administration.
The recipient deposits the estimated amount of payroll taxes or VAT payments into your g account. You can use this amount solely to pay payroll taxes or VAT. Should you fail to make these payments then the Tax and Customs Administration will not be able to hold the recipient liable for the amount the recipient has deposited into the g account.
Opening a g account
You must conclude a g account agreement before you can open a g account. Three parties are involved in the conclusion of this agreement:
- you, as the supplier
- the bank where you plan to open the g account
- the Tax and Customs Administration
You can apply for a g account by completing an 'Aanvraag g-rekening' ('Application for a g account') form (only available in Dutch). You can download this form here.