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Details

  • Service: Tax, International Executive Services
  • Type: Regulatory update
  • Date: 12/5/2013

Netherlands - New registration rules for residents, non-residents 

December 5:  A law that will be effective 6 January 2014 in the Netherlands will replace the social security number and will introduce the RNI as a means of registering non-residents.

Also, Dutch municipalities will be allowed to impose administrative penalties and the departure registration procedures will be changed.


All persons—both residents and non-residents—who reside in the Netherlands for a period of four months or longer must register in the municipal personal records database (Gemeentelijke Basis Administratie—GBA). They will be referred to as residents. All others will be referred to as non-residents—i.e., persons who do not reside in the Netherlands or who stay in the Netherlands for less than four months. They are not to be registered in the GBA.


Read a December 2013 report prepared by the KPMG member firm in the Netherlands: Introduction of Non-resident Registration (Registratie Niet Ingezetenen; “RNI”)




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