Termination of your obligation to act as a withholding agent

You are no longer the obligation to act as a withholding agent when you meet both of the following conditions:

  • You no longer have any employees in the Netherlands, no longer post or hire out personnel or no longer second personnel to the Netherlands.
  • You no longer pay wages in the Netherlands.

Do you expect that this will be applicable to you for at least 12 months? If so, notify the Tax and Customs Administration in writing. You should submit this notification within 1 month after the end of the last return period in which you are still obliged to act as a withholding agent. The Tax and Customs Administration will then send you a 'Notification of withdrawal of tax return letters'. This notification states the date from which you are no longer required to file returns. During the period before the issue of this notification you file nil tax returns, when you do not enter any employee details and leave the collective section of the return blank or enter '0'.

Retention periods on termination of employment

When an employee leaves your retirement you must retain the following details for at least 5 calendar years after the calendar year in which the employee leaves your employment:

You must retain the other payroll records data for 7 years after the termination of your obligation to act as a withholding agent.

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