DAFT Visa Taxes Explained: ZZP vs BV & the 30% Ruling (Netherlands)

Are you a DAFT (Dutch American Friendship Treaty) visa holder wondering how taxes really work in the Netherlands? In this video, Christie DuChateau from BNC Tax & Accounting, the largest boutique tax firm in the Netherlands, breaks down exactly how DAFT visa recipients are taxed — clearly, practically, and with real numbers. You’ll learn the key tax differences between operating as a ZZP (sole proprietor) and a BV (corporation), including how income flows, which taxes apply, and how your business structure impacts your total take-home pay. In this video, we cover: • What the Dutch American Friendship Treaty (DAFT) is and who it’s for • ZZP vs BV explained in simple terms • How Box 1, Box 2, and corporate income tax apply • Dutch corporate tax rates (2025–2026) • How dividends are taxed in the Netherlands • What the 30% Ruling is and how it works with a BV • Salary vs dividend strategies for DAFT entrepreneurs • Real-world tax examples at €100,000 and €300,000 profit levels • Effective tax rates and take-home income comparisons • Hidden costs of running a BV (accounting, payroll, notaries, filings) Christie also walks through step-by-step tax calculations showing how salary level choices affect your overall tax burden — especially when the 30% Ruling is applied. You’ll see when a BV can be more tax-efficient, when a ZZP makes sense, and where the real “break-even” point actually is. ⚠️ Important note: This video focuses on tax mechanics and strategy, not personal financial advice. Your situation may vary depending on family status, deductions, and other income sources. 👉 If you’re a US entrepreneur living in the Netherlands — or planning to move under the DAFT visa — this video will help you make smarter, more informed tax decisions. Questions? Drop them in the comments and let us know what topics you’d like covered next. Visit our website to learn more or book a consultation at www.bnctax.com #americansinthenetherlands #daftvisa