DAFT and the Netherlands: a private-wealth planning map

Treat immigration and tax as parallel workstreams

The Dutch immigration authority publishes the current conditions for self-employed residence and the treaty route. Those requirements should be confirmed directly with the IND and qualified immigration counsel.

Separately, model the date Dutch tax residence may begin, the U.S. filing that continues for citizens and resident aliens, and any U.S. state-residency exposure. Do not assume the residence-permit date alone answers every tax question.

Review the operating company and the portfolio together

Determine how the Dutch business will be owned, funded, paid, and reported in both countries. A structure that works commercially may create additional U.S. information reporting or different tax timing.

At the same time, confirm whether U.S. custodians will continue to serve a Netherlands resident and whether local investment products are compatible with U.S. tax rules. Preserve access to cost basis and historical statements before changing accounts.

• Business ownership and capital
• Salary, distributions, and retained earnings
• U.S. and Dutch banking
• Custody restrictions and investment product classification
• Quarterly tax and reporting calendar

Plan for family wealth, not only the first two years

Review pensions, insurance, wills, marital-property rules, beneficiary designations, and the location of trustees or executors. A temporary move can become permanent, while a permanent plan may still need to accommodate a return to the United States.

Build a three-scenario plan: remain in the Netherlands, return to the United States, or move to a third country. This reveals which choices preserve flexibility and which are costly to reverse.