What is a foreign entrepreneur?

We consider you to be a foreign entrepreneur if you are not established in the Netherlands. This is the case if you do not have a permanent establishment in the Netherlands.

What is a permanent establishment?

A permanent establishment is a place of business in the Netherlands with sufficient facilities for running an independent enterprise. The permanent establishment is part of the enterprise that you have established in a foreign country. Goods or services are supplied through the permanent establishment. Examples of a permanent establishment include:

• a shop or other fixed sales point
• a workplace or factory with an office

What is not a permanent establishment?

Storage spaces or goods depots, for example, are not considered to be permanent establishments. Support tasks, such as research, advertising and supplying information, are also not included under the meaning of a permanent establishment. A holiday home, which you let, is also not a permanent establishment.