Applying for, using, changing, unblocking or closing a G account

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Applying for, using, changing, unblocking or closing a G account

If you supply, lend or second staff on the Dutch market, the client (inlener) may ask you to open a G account (G-rekening). If you take on work as a subcontractor (onderaannemer), the main contractor (aannemer) may also ask you to open a G account.

How does a G account work?

A G account is a blocked bank account. It is linked to 1 or more payroll tax numbers (loonheffingensubnummers), VAT numbers (omzetbelastingsubnummers), or both. You must provide these numbers when you apply for the G account.

You can only use the G account to pay payroll taxes (loonheffingen) or VAT (btw) to us for the numbers linked to the account.

The client or main contractor pays an estimated amount into your G account. You then use this amount to pay the payroll taxes, the VAT, or both — depending on what is linked to the G account.

If you do not pay these taxes, we cannot hold the client or contractor responsible for the amount they paid into the G account — as long as they followed the rules.

You and the client or subcontractor decide together whether to use a G account. It is a good idea to make clear agreements in advance about how you will use the G account.

What do you want to do with a G account?

Choose what you want to do. Then read what you need to know.

  • You can apply for a G account using the form Aanvraag g-rekening (G account application form, only available in Dutch).

    Fill in the form carefully and completely. Then send it to:

    Belastingdienst/Centrale Administratieve Processen Team WKA
    Postbus 9048
    7300 GK Apeldoorn
    The Netherlands

    Please note!

    Only send the form after you have received a payroll tax number (loonheffingennummer), a VAT number (omzetbelastingnummer), or both from us. We will ask you to enter these numbers in the form.

    What happens after you apply?

    If we approve your application, we will draw up 3 copies of the G account agreement (g-rekeningovereenkomst): 1 for you, 1 for us, and 1 for the bank. We will sign all copies and send them to you. You then sign the copies and take them to your bank.

    If the bank agrees, they will also sign the agreement and give you a G account number. Once all parties have signed the agreement, the bank will send 1 copy to the Belastingdienst and 1 to you.

    When will you hear from us?

    You will receive a response from us within 3 weeks.

    Where can you open a G account?

    You can only open a G account at a bank where you already have a current (business) account. Want to know which banks offer G accounts? Please check the website of the Dutch Payments Association (Betaalvereniging).

    When can you not open a G account?

    Are you self-employed (zzp'er) and working as a subcontractor (onderaannemer)? Then we cannot approve the opening of a G account. In that case, you are not an employer who is required to withhold payroll taxes (loonheffingen). Even if you hire staff yourself, this does not change the situation.

    Does your client want you to have a G account or make it a requirement? Even then, we cannot approve the opening of a G account.

    Have you lost the original agreement?

    Do not apply for a new G account. Instead, contact your bank. They can send you a copy of the original G account agreement (g-rekeningovereenkomst).

  • We will only approve your application for a second G account (2e g-rekening) if you can prove that more than 1 G account is necessary for your business operations. In all other cases, we will reject your application.

    You use the same form, form Aanvraag g-rekening (G account application form, only available in Dutch), to apply for a second G account.

  • Do you want to pay your payroll tax return (aangifte loonheffingen) or VAT return (btw-aangifte) from your G account?

    If so, please make sure to include the correct reference when you make your payment.

    For payroll taxes (loonheffingen), include:

    • the payment reference (betalingskenmerk) for the tax period you are paying
      You will find this reference in the annual payroll tax return letter (Aangiftebrief loonheffingen).

    For VAT (btw), include either:

    • the VAT return number (aangiftenummer) shown in your VAT return request, or
    • the payment reference (betalingskenmerk) for the tax period you are paying
      You will find this reference in the annual VAT return letter (Aangiftebrief omzetbelasting).

    If you do not include the correct reference number, we won't know what you are paying for. In that case, we will return the amount to your account. You may then receive an additional tax assessment (naheffingsaanslag) because the payment was not made.

  • Do you want to pay an additional tax assessment (naheffingsaanslag) for payroll taxes or VAT from your G account?

    Please make sure to include 1 of the following with your payment:

    • the assessment number (aanslagnummer) shown on the additional assessment, or
    • the payment reference (betalingskenmerk) shown in the attached payment information

    Don't know the right payment reference?

    Use the Zoekhulp betalingskenmerk (Payment Reference Search Tool, only available in Dutch) to find it.

  • You change your G account using the form Verzoek mutatie g-rekening (Apply to change the G account, only available in Dutch).

    You can:

    • change the name of the account holder
    • add or delete a payroll tax or VAT sub-number
    • add or remove a VAT number from your tax entity

    When will you receive a response?

    You will receive our response within 3 weeks.

    Have you lost the original agreement?

    If so, do not submit a change request. Contact your bank. The bank can send you a copy of the original G account agreement.

    Is your company changing its legal form?

    In that case, you will also receive a new number for your payroll tax or VAT returns. Do not submit a change request, but apply for a new G account.

    This can be done with the form Aanvraag g-rekening (G account application form, only available in Dutch).

    Do you want to open a second G account?

    Do not submit a change request, but apply for a new G account. This can be done with the form Aanvraag g-rekening (G account application form, only available in Dutch).

    We will only agree to your application if you can prove that your business operations require more than 1 G account. In all other cases, we reject the application for a second G account.

  • Is the balance on your G account higher than the amount you need to pay in payroll taxes (loonheffingen) or VAT (btw)? Then you can request to have part of your G account unblocked.

    Use the form Verzoek deblokkering g-rekening (G account unblocking form, only available in Dutch) to submit your request.

    When will you receive a response?

    The financial processing usually takes 2 weeks. Sometimes it may take a bit longer. The Tax information line (BelastingTelefoon) cannot speed up this process.

    Unblocking a G account if you have special payment deferral

    Do you have a special payment deferral (bijzonder uitstel van betaling) due to the coronavirus crisis? In that case, you can also request to unblock amounts reserved for imposed additional assessments (naheffingsaanslagen) for payroll tax, VAT or both.

    You can read more about this under Deblokkeren en uitwinnen g-rekening (Unblocking and recovery G account, only available in Dutch).

  • Use the form Verzoek opheffing g-rekening (G account closure form, only available in Dutch) to close your G account.

    What happens after you send your request?

    We will check if your request is complete and correct.

    If we approve your request and there is still money on the G account, we will first check whether we can use this amount to pay any outstanding debts (verrekenen).

    We will transfer any remaining amount to your bank account.

    When will you get a response?

    Closing your G account takes 6 to 8 weeks.

More information

Read more about the G account in the leaflets:

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