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Do you need certanty about the rules and regulations in the United States?
Do you need certanty about the rules and regulations in the United States?

Opportunities in the USA

As the country of unlimited opportunities, the United States of America is attractive for many businesses. It is often seen as the country with few rules and regulations and with low taxation rates. This American Dream makes the USA a popular country for Dutch entrepreneurs to try their luck. The fact that the USA is a very important trading partner of the Netherlands is revealed in the total export volume of Dutch companies into the USA worth dozens of billions of euros every year.

However, doing business in the USA and emigrating to this country has various tax and legal implications so you need to make sure that you are informed properly.

Before going to the USA

Before you can set up a business in the USA, you need to apply for a visa first. The most well-known visa which is not within everyone’s reach is the green card. But the USA also has several other visas especially for entrepreneurs, managers and investors.

And vice versa, American citizens generally need a visa to travel to the Netherlands.

Tax resident

Even though it can be difficult to enter the USA and stay there for a longer period of time, when it comes to paying taxes someone is rather quickly considered to be a resident for tax purposes and considered a taxpayer. This means that you may well need to declare your income and pay income tax sooner than expected.

Federal, state and local taxation

The autonomy of the various States of the USA is reflected in the American taxation system. In addition to the federal taxation regime, each State also levies tax based on its own system and rates. What’s more, additional tax is often payable on a local level. It is important that you are well-informed about this maze of taxes.

Check the box

An unusual feature of the US tax system is the ‘check-the-box’ option for legal entities. By default, legal entities in the US are treated as non-transparent companies that pay tax on their own corporate results. However, they may also take the ‘disregarded entity’ option: the company is treated as a transparent entity and its results are taxed at the level of the underlying participants rather than at the legal entity.

Tax treaty

The Netherlands has tax treaties with many countries in the world, including the USA, to avoid double taxation. However, the treaty with the USA is rather unique particularly in terms of its conditions and the American imputation method.

Opportunities in the Netherlands

And vice versa, the Netherlands is an attractive business location for American companies. For example, the Netherlands offers a favourable taxation climate including the 30% ruling for incoming employees. It has a well-educated workforce, a stable political climate, a global network of tax treaties and a long-standing tradition as international trading partner. It can indeed be argued that the skills for international trade have been in the DNA of the Dutch for many centuries now. This makes the Netherlands into an ideal location to set up a business abroad and to use a base to expand your overseas business activities from.

Taxation rates

See more information about taxation rates in the USA.

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Gijs Vernoij
Tax Director +31(0)6 281 20 194 +31(0)76 53 03 800
Edgar van Hassel
Senior Tax Advisor +31(0)6 219 52 576 +31(0)76 53 03 800
Kurt van Heerewaarden
Senior Tax Advisor +31(0)6 415 05 887 +31(0)76 53 03 800