DAFT and Dutch-Japanese Treaty

The signed opening balance sheet the IND asks for. From €495, with a date you can plan on.

Drawn up and signed by a Becon-registered Dutch bookkeeper, which is exactly the level of professional the IND requires. Five working days as standard, or within 48 hours when your appointment is close. Everything remote and in English.

No payment until your documents are in. Personal reply within one working day.

Example of what you receive

Openingsbalans / Opening balance sheet

Your business name, eenmanszaak · KVK 00000000


AssetsEUR
Business bank account4,500.00
Equipment0.00
Total assets4,500.00

Equity and liabilitiesEUR
Owner's equity4,500.00
Liabilities0.00
Total4,500.00
Drawn up and signed byK. BouwmeesterBecon-registered bookkeeper
Accepted format for IND submission
From €495
Fixed price, excl. VAT
48 hours
Priority option when time is short
Becon-registered
The registration the IND asks for
US and Japan
Both treaty routes handled

First, the thing almost everyone gets wrong

Get this one right and the rest of your paperwork becomes simple. Get it wrong and your application can be rejected while your bank account looks perfectly fine.

The common assumption

"I need to keep €4,500 sitting in my business bank account."

What the IND actually requires

€4,500 of owner's equity on your balance sheet. Equity is what you put into the business minus what the business owes. Your bank balance is only one part of that sum.

Why a signature is required

A bank statement does not prove equity, so the IND wants an authorised external professional to state on their professional responsibility that the €4,500 is really there and really yours.

You do not need a registeraccountant

The IND form names four kinds of authorised expert: a registeraccountant, an accountant-administratieconsulent, a bookkeeper or a financial adviser. An RA is built for auditing large companies and is expensive overkill. A bookkeeper is on the list, and that is what you get here.

Why so few firms do it separately

Most offices only take this on inside a yearly package, or turn it down as too small. Here it is a genuine standalone service with a price and a date attached.

Who can use this route

Two nationalities get the same favourable treatment, and the paperwork is identical for both.

🇺🇸

US citizens

The Dutch American Friendship Treaty, known as DAFT. It is purpose 453 on the IND application form: no points system, €4,500 of equity, and a balance sheet checked and signed by an authorised professional.

🇯🇵

Japanese nationals

The 1913 Dutch-Japanese Trade Treaty gives the same rights through its most favoured nation clause. It is purpose 510 on the same form, with identical requirements, and it is handled here just as often.

🌍

Other nationalities

The IND names only these two nationalities for this route. Other non-EU nationals fall under the regular self-employed permit with the RVO points system, and Turkish nationals have their own route that asks for a business plan instead. Ask and you get a straight answer about which applies to you.

What the IND wants to see, per legal form

Straight from the application form. Which list applies depends on how your business is registered, and the balance sheet is on all three.

Eenmanszaak

Your KVK registration, a business bank statement showing the invested amount, and the opening balance sheet. This is the situation most treaty applicants are in.

Vennootschap onder firma

A deed or contract stating each partner's financial share, the opening balance sheet, and a business bank statement. Note that the equity requirement counts per partner.

BV or NV

The deed of incorporation, the opening balance sheet, and a business bank statement. More paperwork, and the balance sheet still needs an authorised signature.

On the bank statement the IND wants both your business name and the invested capital visible. A statement that shows only an account number and an amount gets sent back, which is one of the easiest delays to avoid.

How it works

Four steps, all by email. The document itself takes five working days, or 48 hours with the priority option.

Send your request

Two minutes in the form below. No payment, and you do not need your paperwork finished yet.

Get your plan and price

A personal reply within one working day: what is needed in your situation, your delivery date and the invoice.

Send your documents

Your KVK extract and a bank statement showing the deposit. Anything else you invested is listed and valued too.

Receive the signed PDF

Checked against your figures, signed, and ready to submit with your application. Questions from the IND are backed up.

Four mistakes that quietly break the €4,500

Each of these looks harmless and each one can drop your equity below the threshold. They are the reason it pays to have someone look at the numbers before you submit.

1

Borrowing the money

A loan is debt, not equity, so it does not count no matter whose account it sits in. A gift is different: money given with no obligation to repay becomes yours, and yours can go in as equity.

2

Buying gear right after depositing

Equipment is worth less than you paid the moment you own it. Buy a laptop the week after your deposit and your equity can already be under the line.

3

Spending the VAT you collected

Part of what your clients pay you is VAT you owe the tax office. Withdraw the full invoice amount and you have spent money that was never yours.

4

Only involving a bookkeeper twice

Once at the start and once at renewal means nobody is watching the equity in between. That gap is where most renewal problems are created.

Who signs your balance sheet

Kyle Bouwmeester

Kyle Bouwmeester

Becon-registered bookkeeper, Slim Geregeld

Slim Geregeld is a Dutch bookkeeping practice for freelancers and small business owners, with experience in both the American and the Japanese treaty route. Your balance sheet is prepared and signed here, not passed around an office, and you deal with me directly: one email address, answers in plain English, and someone who can explain what the IND is actually asking for.

Becon-registered KVK 92596991 Reply within 1 working day Based in the Netherlands

Pricing

Fixed prices, no intake fees and no hourly surprises. The same document and the same care in every option, the only difference is speed.

Standard New application or 5-year renewal €495 one-time, excl. VAT
  • Signed balance sheet as PDF
  • Delivered within 5 working days
  • Checked against your actual figures
  • Cash and equipment valued correctly
  • Email support until your IND decision
Choose Standard →
Most requested Priority When your appointment is close €595 one-time, excl. VAT
  • Everything in Standard
  • Delivered within 48 hours
  • Your file goes to the front of the queue
  • Direct WhatsApp line while it runs
  • Also available for renewals on short notice
Choose Priority →
Best value long term
Compliance Plan
For an eenmanszaak or VOF €79/month 12 months, excl. VAT

Little or no turnover yet, usually on the KOR.

  • Balance sheet at no extra cost
  • Quarterly VAT returns, if you file them
  • Annual Dutch income tax return
  • Equity checked every quarter
  • Your statement for the 5-year renewal

BV or NV gets its own quote. With a VOF, one income tax return per partner.

Choose the plan →

All prices exclude 21% Dutch VAT. Not sure what applies to you? See the VAT question below.

Questions people actually ask

Is the €4,500 about my bank balance or something else?

This is the single most common misunderstanding. The IND asks for €4,500 of owner's equity on your balance sheet, which is not the same as €4,500 sitting in your bank account. Equity is what you put into the business minus what the business owes. That is exactly why the document has to be drawn up by a bookkeeper: someone has to state professionally that the equity is really there.

Who can use this route: only Americans?

US citizens use the Dutch American Friendship Treaty (DAFT). Japanese nationals get the same favourable treatment through the 1913 Dutch-Japanese Trade Treaty and its most favoured nation clause: same exemption from the points system, same €4,500 equity requirement, same signed balance sheet. Both are handled here. Other non-EU nationals normally fall under the regular self-employed permit with the RVO points system, which is different paperwork. Turkish nationals have their own route under the EU-Turkey Association Agreement, which asks for a business plan rather than this balance sheet.

What if the money is a gift from family or friends?

A genuine gift counts as equity. The moment money is given to you with no obligation to repay it, it becomes your own money, and your own money can go into the business as equity. Two practical points. Get a short written confirmation from the giver stating that it is a gift and not a loan, so it is documented for both the IND and the tax office. And check Dutch gift tax: exemptions are generous between parents and children but much smaller for friends and third parties, so a gift from a friend can carry a tax bill. Mention it in the form and you get this sorted before the money moves.

What if the €4,500 is a loan?

Borrowed money is debt, not equity, so a balance sheet based on a loan does not meet the IND requirement. This comes up often and it is usually fixable, for example by using savings instead or by having the lender give the money rather than lend it. Flag it in the form and you get an explanation of your options before you move any money.

Who is allowed to sign it?

The IND application form asks for "an authorised independent external expert" and then names them: a registeraccountant, an accountant-administratieconsulent, a bookkeeper, or a financial adviser. So a bookkeeper is explicitly on the list, and you do not need an expensive registeraccountant, which exists for auditing large companies. Two words in that sentence matter: independent and external. Your accountant cannot be you, your partner or a family member. Slim Geregeld is an external practice registered with the Dutch Tax Administration, so both boxes are ticked.

What exactly does the IND want on the bank statement?

Both your business name and the invested capital have to be visible on it. A statement showing only an account number and a balance is a common reason for a request to be sent back for more information, which costs you weeks. If your bank's export does not show the business name, say so and we will sort out a version that does.

How fast can I have it?

Standard delivery is five working days after payment and documents are in. If your IND appointment is close, the priority option delivers within 48 hours. If your deadline is tighter than that, say so and you get an honest answer about whether it can be done.

Do prices include VAT?

Both amounts are shown next to each other, because it depends on your situation. Once your Dutch business is registered you are a business customer: 21% goes on the invoice and you reclaim it in your first VAT return, so the real cost is €495. If you order before registering and you are still living outside the EU, Dutch VAT normally does not apply to a service like this, so you pay the net amount and there is nothing to reclaim. If you are already living here but not registered yet, the VAT does apply. Tell me where you stand and you get it confirmed in writing before you pay.

Do I need to deposit the €4,500 before you can start?

The money needs to be in the business before the final version can be signed, because the balance sheet has to reflect your actual position. You can send your request before that. Your file is prepared in the meantime and the signed PDF follows as soon as your deposit is visible.

Can equipment count towards the €4,500?

Yes, business assets such as a laptop or camera gear can be part of your equity, but be careful. Equipment is valued at its business worth and starts depreciating immediately, so buying gear right after depositing can push your equity below the threshold. Tell us what you are bringing in and it is valued and listed correctly.

Can you also do the statement for my 5-year renewal?

Yes, and it is the same service at the same price. At renewal the IND checks again that the required equity is still in your business, which needs a statement based on your actual figures. If your bookkeeping needs catching up first, that is quoted separately after a look at your records.

Do I need to visit your office?

No. The whole process is remote: you fill in the form, send your documents by email and receive the signed balance sheet as a PDF. It works from abroad as well as from the Netherlands.

Should I just hire a bookkeeper for everything instead?

For many treaty entrepreneurs a monthly arrangement is genuinely the better call, because VAT returns and depreciation are exactly what push equity below the threshold by accident. That is what the Compliance Plan at €79 per month is for, and it includes the balance sheet. To be clear about what that plan is: you keep your invoices and receipts in Moneybird, which we set up with you, and we check the figures, file your returns and sign your statements. What it is not is someone who sorts and types in a year of loose receipts. If that is what you need, say so and you get a separate quote for it. And you are never pushed into the plan: the one-off balance sheet is a real standalone service at a fixed price, and if that is all you need, that is what you get.

Does the Compliance Plan work for any kind of business?

The plan is built for an eenmanszaak or a VOF, which is what almost every treaty entrepreneur starts with. It covers your quarterly VAT returns, your annual income tax return and the equity statement for your renewal. With a VOF, note that the income tax return is per partner, so a two-partner firm needs two. A BV or NV is a different animal: corporate tax, annual accounts filed with the KVK, payroll for yourself as director. That work is real but it is not this product, so it gets a separate quote. Say which form you have in the request and you get the right price straight away.

Request your balance sheet

No payment yet. You get a personal reply within one working day with your delivery date and the invoice. Not far along yet? Send it anyway and you get the right order of steps for your situation. Rather ask something first? Send a question instead.

How can I reach you?The only step that is required.
Your businessSkip anything you do not have yet, that is completely normal at this stage.

Nothing ticked is completely fine. It just tells me where to start.

Your investmentThis lets me prepare your draft balance sheet straight away.
That is below €4,500. You either raise the deposit, or make up the difference with business assets such as equipment. Tick the box below and tell me what you have, and I will work out whether it gets you there.

One item per line is perfect. No need to be exact: equipment is valued at its business worth, not what you paid, and I do that calculation. If we go ahead I will ask you for the purchase invoices.

Worth knowing now. A loan is debt, not equity, so borrowed money does not count towards the €4,500. That does not mean you cannot have a loan: it means you need €4,500 of your own money on top of it. Often solvable, and I will talk you through the options.

Prices exclude 21% Dutch VAT.

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