The monetary currency of the Netherlands is the euro, and Eurozone countries share the same euro bank notes and coins. There are seven bank note denominations (5, 10, 20, 50, 100, 200 and 500 euros) and eight coins denominations (1 and 2 euros and 1, 2, 5, 10, 20 and 50 euro-cents). In the Netherlands, very few establishments will accept the 500 euro note and most small shops including supermarkets will not accept 100 and 200 euro notes and coins of 1 and 2 cents notes either.  If you pay cash, the amount will be rounded off  to the nearest  5 cents, e.g.  €10.13 will become €10.15 while €10.12 will become €10.10. If you pay with your bank card you will pay the exact amount.

The Dutch method of punctuating numbers and decimals is exactly opposite to the English system. Therefore, for example, twenty-five euros and fifty euro-cents would be written as €25,50 and five thousand two hundred euros would be shown as €5.200. Round figures are written with a comma and a dash after the number: e.g.15 euros is €15,-.

The types of accounts offered are:

• Betaalrekening (current account)
• Spaarrekening (savings account)
• Vreemde valuta rekening (foreign currency account)

Other services that banks may offer include:

• debit (PIN) and credit cards
• internet banking (internetbankieren), also on your phone
• investments (beleggingen)
• private banking (requirements can differ per bank)
• insurance (verzekering)
• loans (leningen)
• mortgages (hypotheken)
• fixed-term deposits (spaardeposito’s)
• life insurance (levensverzekering)

The betaalrekening (current account) is used for day-to-day banking activities, such as depositing or withdrawing money. Your salary is normally paid by your employer via electronic transfer into your current account. You can also use this account for paying for goods and services by direct debit or bank transfer. You normally do not earn any interest on a current account; however, most banks will charge a fee for its administration.

The current account operates from the day it is opened. After opening a current account, the bank will normally provide you with a debit card (PIN card) and an electronic identifier for use with secure internetbankieren (internet banking).

When your debit card is ready for collection, the bank will either send it to you by post or notify you when it is ready.  For the latter, you will have to go to the banking personnel, presenting your passport or other acceptable identification document. Your PIN (Personal Identification Number) code will be sent to you separately by post. This is a personal four-digit number needed to access your bank account using the electronic identifier for internet banking, to check your balance and withdraw cash from a pinautomaat (bank cash machine or ATM) or to pay using your card for goods and services in shops and restaurants. The bank will expect you to memorise your PIN number, which must not be divulged to any other person. If you find it hard to remember your PIN number, you can change it at your bank’s cash machine.

A bank card is in the Netherlands often referred to as pin card or pin pass and can be used for wireless payments as well.

At the kassa (check-out points) in most shops in the Netherlands you will see a small numeric keypad. To pay with your debit card, insert the card and enter your PIN code (Personal Identification Number). The amount that you have spent will be debited from your account immediately. When making small payments, you can simply hold the card against the reader to pay – rather than inserting a card into the chip and PIN machine and entering a PIN code. This is called wireless paying. In just a few seconds, the wireless payment will be completed and the lights on the reader will illuminate, confirming that the transaction has been approved. For higher amounts you can also use the contactless payment feature, but you will have to enter your pin code.

You can also use the PIN card at a bank cash machine. The withdrawal limit may be lower if the cash machine is not from your own bank and you may incur a service charge. Your PIN card and PIN code are also needed to operate your internetbankieren (internet banking) login device.

Most banks allow you to use your debit (PIN) card whilst travelling in Europe. However, there is a block to use your card outside of Europe. This action is intended to prevent fraudulent activity. If you wish to use your debit (PIN) card to access cash or make payments whilst travelling to a country outside of Europe, you can change this setting to world.  Alternatively, you can use your credit card to pay for goods or services whilst abroad. Normally there is no restriction on where you can use your credit card (as long as the seller accepts credit cards as a method of payment). Please note that you may be charged a fee for withdrawing money from a cash machine abroad using your credit card.

If you believe that you have lost your PIN card or had it stolen, then visit or call your bank right away. To find the telephone number to report a lost or stolen card, type on the search function of your bank’s website ‘verloren’ or ‘gestolen’. These contact numbers are usually available 24/7.

The IBAN code, which stands for ‘International Bank Account Number’, has been introduced to standardise the identification of bank accounts within the European Union.  In the Netherlands, the IBAN reference number consists of your current bank account number preceded by the country code NL, a 2-digit control number and the (abbreviated) name of your bank. For example: NL89-BANK-0123-4567-89.

The Payment Services Directive (PSD) regulates payment services in the European Economic Area (EEA). Originally introduced in 2007, the revised version  that came into force in 2019 is known as PSD2.

The most important changes for consumers are:

• Webshops are allowed to charge additional costs for the payments, but only the costs that the webshop has to make for that payment. An exception has been made for credit cards. In addition it is allowed to charge extra costs to discourage use of inefficient payment methods.
• Access to your banking account by third parties. The bank must give third parties access to your bank account under the condition that you have given permission for that. This third party must have permission from the Dutch banking authority (De Nederlandse Bank) or a banking authority from another EU country. An example of this is a party that offers digital expenditure books. Such a company has direct access to all your banking accounts, even if you have accounts with several banks (if you give this company permission to have access to all your bank accounts). In such a way you can get a complete overview of your income and expenses.

The wisselkoers (exchange rate) is fixed every day and will be posted wherever you exchange money. The rate does not vary from one company to the next, although the charge for exchanging money may differ. The most common place to exchange money is at GWK Travelex offices which can be found in all the major cities throughout the Netherlands (as well as Schiphol Airport). It is not possible to exchange foreign money at banks any more, as most branches do not handle cash other than to replenish their cash machines.

Several banks offer the function to pay in shops using your smartphone. The systems used for these mobile payments require a special app that serves as a wallet. This is usually linked to your bank account, which allows your phone to serve as a debit card.

Most banks now provide an app which can be downloaded to your smartphone or tablet. The banking app allows you to access your bank services via the Internet, such as to check your account balance and view your transaction history, as well as conveniently make payments and look up your receipts and payments. You can also find out the status of your investments, inform yourself of the latest financial news and stock market.

Several banks even have an app to pay back small loans very quickly. Tikkie, an initiative from ABNAMRO, is the most popular one. It is a free app for iPhone and Android to send payment requests using WhatsApp or text messages. You only need a smartphone and a Dutch bank account. Recipients don’t need to have the Tikkie app installed themselves.

Unlike in some other countries such as the US or UK, the facility to pay by credit card in shops, supermarkets and restaurants is less widely available in the Netherlands. This is because the retailer or restaurant is charged a fee by the credit card company. Hence, the Dutch tend to use their credit cards only for internet purchases, high value purchases and whilst travelling abroad to pay for items or to withdraw cash from cash machines.

There has been a huge growth in the use of internetbankieren (internet banking). More than 70% of bank customers use internet banking and all Dutch banks offer this facility. Internet banking provides the benefit of being accessible 24 hours a day, 7 days a week (although some banks may operate with time restrictions).

Not only the traditional banks offer internetbankieren, but there are also some banks without any physical offices that only offer banking via the Internet. Examples are Bunq and Knab. These banks are just as legal as any other Dutch bank.

Not only is internet banking easy for paying your regular monthly bills, but it offers the possibility to monitor and manage your own bank accounts. Transfers into and out of your personal or savings accounts, international transfers, and managing your investments are just a few of the many things you can do online.

In order to access your bank account details online, you will need to log in to your bank’s website using your electronic identifier provided by the bank and your debit (PIN) card. Follow the instructions which appear on the computer screen to log in.

Acceptgiro’s (transaction forms) are a widely-accepted method of payment in the Netherlands and have been used by businesses and domestic users for decade. It is based on a paper acceptgiro form, which is made available by a creditor (usually a business), but nowadays it can be used for online banking too.

Bills are generally paid by bank transfer. You receive an invoice and an acceptgiro form from the company concerned, sometimes with the payment details already filled in. You add your signature and fill in the number of your bank account and mail the form back to your bank. You can also drop your acceptgiro directly in the dedicated letterbox at the bank. Most people are now using it via internet banking.

iDEAL offers the possibility to make online payments in a reliable, secure and easy way. Payments can be made by using the mobile banking app or the online banking environment of your own bank. iDEAL is a direct online transfer from your bank account to the bank account of a company.

If you wish to make an investment, you will have to open a separate investment account. Your bank will normally offer you three different approaches. If you are experienced in making investments, you can simply instruct the bank to buy stocks and shares for you. Alternatively, you can ask the bank for advice before making any investment or you can let the bank make decisions regarding what investments to make on your behalf. This third option is called vermogensbeheer (managed portfolio fund). You will usually be given a choice of various types of managed fund, depending upon how much risk you are willing to take on your initial investment. Needless to say, the higher risk funds may yield larger returns, but normally require a commitment for considerable time (more than 10 years). Depending on the bank, you can directly purchase shares on the Nederlandse effectenbeurzen (Dutch stock exchange) as well as from some overseas markets. Managed funds will typically be managed by the bank’s own fund managers (and include investments in liquid assets, bonds, real estate and shares). The bank will charge a fee for administering your investment portfolio.

A wide range of loan facilities is offered by the Dutch banks. Personal loans (usually for a fixed term and a fixed interest rate during the term of the loan), overdraft facilities and credit loans (the ability to withdraw as much as you need and repay in full whenever you can afford to do so) are typical. They offer varying degrees of flexibility, but it is better to discuss your requirements in detail with your bank before deciding which type of loan will suit you best. Insurance to protect your repayments is available should you become unable to pay due to disability, unemployment, etc. Generally, anyone between the ages of 18 and 65 years who is a resident in the Netherlands and in possession of a residence permit (where applicable) and has proof of a regular income is eligible for a loan. All loan applications are also checked and registered with the Bureau Krediet Registratie – BKR (Central Credit Registration Agency). The loans must be fully repaid before leaving the Netherlands.

Contactless is a payment feature that has been introduced by banks in the Netherlands (as in other countries) on their payment cards. The aim is to make small value purchases quicker and more convenient for both retailers and consumers. The idea is that by using the contactless facility on the debit card, the customer’s payment transaction will be quicker, as no cash needs to change hands and entering a PIN (Personal Identification Number) is not required.

When making payments of €25 or less, you can simply hold the card against the reader to pay – rather than inserting a card into the chip and PIN machine and entering a PIN. In just a few seconds, the payment will be completed and the lights on the reader will illuminate, confirming that the transaction has been approved. For higher amounts you can also use the contactless payment feature, but you will have to enter your pin code.

To use this feature, you should look out for retailers who display this payment reader sign.

The burgerservicenummer – BSN (citizen service number) is a unique personal number issued to everyone registered with the basisregistratie personen – BRP (personal records database) of the municipality. Meaning, that if you are coming to stay in the Netherlands for more than four months you do require a BSN. It is required for starting a job in the Netherlands, enrolling in an educational programme, opening a bank account, using the health care system, applying for benefits and paying taxes, to name a few examples.

You will need to register at the gemeente (municipality) where you are living. You can make an appointment by calling the town hall or sending an email. Please note that it is advised to register as soon as you arrive to the Netherlands. Depending on the municipality the waiting time may be long but during your appointment you will get your BSN right away.

There are a few insurances that are compulsory in the Netherlands:

• If you reside in the Netherlands, you have to apply for a basisverzekering (basic health insurance)
• If you own a house and have a mortgage, an overlijdensrisicoverzekering (term life insurance) is usually required by your mortgage provider
• If you have a car, a third party  wettelijke aansprakelijkheidsverzekering – WA (legal liability insurance)  is compulsory. However, to protect yourself against the costs of repair to your car if it is involved in an accident or if it is stolen, you are advised to take out fully cascoverzekering (comprehensive insurance), although this is usually more expensive

The following insurances are not compulsory but it may be a good idea to check whether to get them:

• Aanvullende verzekering (additional health insurance)
• Aansprakelijkheidsverzekering (liability insurance) including damage you cause to others or their goods, damage caused by your pet or damage abroad
• Rechtbijstandsverzekering (legal aid insurance)
• If you rent or own a house an inboedelverzekering (home insurance)
• If you own a house  an opstalverzekering (residential premises insurance) will be needed to take out a Dutch mortgage

Depending on your situation, additional insurances can be taken out, such as an ongevallen inzittenden verzekering (personal accident insurance), schade inzittendenverzekering (personal damage insurance) or levensverzekering (life insurance).

On flights of less than ten hours, many airlines will allow small cats or dogs to be taken with the passenger in the cabin (except travel to the UK and Hong Kong). Generally, the airline will only allow one pet per passenger and a maximum of two pets per cabin. The container for the pet must fit under the seat in front of you and must have a waterproof bottom and adequate ventilation. The Sherpa, Bergan and SturdiBag pet carriers are all airline compliant as long as the carrier is the proper size for your pet.

Please note that airlines will normally insist that you acquire a special travelling container for the pet animal. The rules regarding approved types of containers for cats, dogs, ferrets and birds flying in the cabin and as cargo were created by the International Air Transport Association (IATA) and for the most part have been accepted by the world’s airlines. We have listed below the minimum requirements for the containers but we suggest you to read the IATA requirements to travel with your pet:

• The container must be large enough for the animal(s) to stand, turn around, and lie down
• Both water and food bowls must be attached to the inside of the front door and be refillable from the outside of the container without opening the door
• The container must have ventilation on all sides for international travel and three sides minimum for domestic travel
• The container must have LIVE ANIMAL stickers on the top and sides in letters at least one inch tall
• NO WHEELS. If the container has wheels, they should be removed or taped securely so that the kennel cannot roll
• The container must be identified with your pet’s name and owner’s contact information. The best way to do this is to attach your pet’s information to the outside of the crate
• Make sure to attach an extra copy of your pet’s health certificate to the container

In addition, airlines often have their own regulations. Please check with your airline well in advance.

Dogs must be registered with the gemeentelijke belastingdienst (municipal tax department), and a hondenbelasting (dog tax) is charged annually, calculated on the number of dogs in each household. You need to inform the municipality about the number of dogs you have. The number of municipalities charging dog tax is decreasing.
Although not compulsory, it could be a good idea to take out an insurance for your pet. Pet insurance can cover much of unexpected vet expenses in case of an injury, illness or damage to third parties. Some of the things you may consider when choosing a pet insurance could be:

• Does the policy cover all chronic, congenital and hereditary conditions?
• Is there a time limit on treatment per condition?
• Is there a cost limit on treatment per condition?
• Are there flexible coverage options to fit your budget and needs exactly?
• Does the insurance cover for damage or injury caused to third parties?

The Netherlands has opruimplicht (clean up after your dog)  and there are fines for those who do not do so. Use a paper bag, a plastic bag or a special ‘pooper scooper’ available at pet shops, veterinarians and municipal offices. Be aware of more regulations on keeping pets within your municipality.

There is a severe lack of parking space in most big cities in the Netherlands. In an effort to reduce congestion, many cities have a park and ride scheme (P+R- locaties). The driver parks at an organised, out of town location and then finishes the journey via public transport to the city centre. ANWB (the Royal Dutch Touring Club) lists all park and ride schemes in an area. This scheme is very helpful to many people for finding a parking space more quickly as well as for spending less on parking fees. You find the parking space via the routeplanner of ANWB on https://www.anwb.nl/verkeer/routeplanner?displayType=instructions.

Each city in the Netherlands has a Municipal Parking Department for all affairs related to parking such as parking permits. Please contact your municipality for further details.

Contactless cards are secured by the same advanced technology that underpins chip and PIN. Although a contactless transaction does not require a PIN to be entered, from time to time the terminal may ask that the cardholder undertake a full contact chip and PIN transaction. This is designed to deter fraudulent use should the card be lost or stolen; each time a PIN is used it re-affirms that the cardholder is in possession of their card.

Via the website 9292.nl/en, you can plan your journey from door to door. All options, bus, tram, train, metro and ferry for your journey are given here. 9292 provides a helpful app in English. Bear in mind that most information in the public transport system is announced in Dutch.

All cities have one or more shops that sell and repair bikes. For a tweedehands fiets (second-hand bike) you can search online or visit one of the online auction pages such as Marktplaats.nl. Bike shops often have second hand bikes too.

The most common type of bicycle is the omafiets (grandma bike). However, you will see a lot of other types of bikes, including the following: stadsfiets (city bike), sportfiets (sport bike), elektrische fiets (electric bike), bakfiets (cargo bike), and mopeds.

Grandma bikes and city bike  are most often used for everyday trips, including going to school and/or work, and running errands around town while a sport bike is a more convenient bicycle for longer trips.

An ATB (All Terrain Bikes) is most convenient for those who bike on difficult terrain. A special type of ATB is the MTB (mountain bike), which is not often used in the Netherlands because of its flat terrain, but it is convenient for cycling in the mountains.

An electric bike offers the possibility to get trapondersteuning (electric support while cycling). It is especially useful when it is very windy because you do not require as much strength for pedalling. Trapondersteuning means that you have to bike yourself, but the electric motor will support you. Depending on the type of electric bike, you can choose between no support, little support, average support or a lot of support.

A moped is a snorfiets when it has a light blue licence plate. A bromfiets rides on the roadway and can reach a maximum speed of 45 km/h. They have a yellow licence plate. By law, children younger than 8 years old can be passengers on a moped only when they are provided with a proper, safe seat that gives them adequate support for their back, hands and feet. It is not permitted to hold a mobile phone while operating a moped or any other electronic device. You are only allowed to use any device handsfree. This also applies to pedestrians . If you ignore this rule, you may get a fine.

Cargo bikes or bakfietsen are transport bikes with three wheels and a large front bucket. It is common to see parents transporting children around because the box is low to the ground making it is easier to transport more weight.

There are also four-wheeled vehicles, but they are not allowed on bike paths and have to follow the same rules as mopeds. They look like small automobiles and must have an overall weight of less than 350 kg (excluding the weight of the battery in electric vehicles). They can reach a maximum of 45 km/h and can be distinguished by their small size and a 45 km/h sticker that is displayed on the back of the car.

There are several bike schools all over the country that offer fietslessen (bike lessons). Most of them are called ‘fietsschool’  or ‘fietscollege’ (bike school).

The following laws apply specifically for cyclists:

• Cycling is not allowed on sidewalks or pedestrian-only areas
• Use hand signals when preparing to make a left or right turn. Simply put your arm out in the direction you want to turn
• It is allowed to ride alongside another bicyclist, but cycling with three people in a row is not permitted
• Bicyclists share the bike paths with snorfietsen (mopeds). Be prepared for them by cycling on the right side of the bike path so that they can pass you.
• Brommers (mopeds with a speed of maximum 45 km/hour) are no longer allowed on the bike path.  They have to use then main road. Snorfietsen (mopeds with a speed of maximum 25 km/hour) are not always allowed on the bike path. Signs indicate if this applies.
• Cycling is not allowed on highways
• Tunnels may or may not be accessible for cycling. If they are, there is usually a separate bike path
• Bicycle lights are mandatory, white or yellow in the front and red in the rear. You can get a fine when cycling without lights in the dark, at dusk or in poor visibility

If you want to ride a brommer or snorfiets (moped), you need to be at least 16 years of age. You also need to have a bromfietsrijbewijs (moped driving licence). A driving licence for a car is category B, for a moped is category AM. If you have a driving licence category A or B, you can ask to add category AM when you renew your driving licence. You don’t need to pass an exam for this.

Brommers (mopeds) must use the main road rather than the bike roads. They are allowed on the bike lanes only if explicitly indicated by the blue traffic sign displaying a bicycle and a moped symbol. Both drivers of a moped and passengers are required to wear a helmet.

Mopeds have bells for a reason! Use the bell to warn bicyclists that you are approaching them and need to pass them, use it to warn pedestrians who are blocking the bike path, or to warn anyone else who might be in your way! Do not park your moped in places that have signs posted saying “Geen fietsen plaatsen” (no bike parking).

For those new to the Netherlands, the Dutch tax system can seem complicated. It is not helped by the fact that much of the online government information on tax is only provided in Dutch (the English pages are intended for non-resident taxpayers).

The Netherlands is a socially aware country and you can expect to pay a substantial proportion (up to 52%) of your salary in taxes. There are many other forms of direct and indirect taxation levied by the Dutch Government to raise revenue.

Direct taxation is applied to both individuals (who are either living, working or obtaining income in the Netherlands) and to commercial organisations.

The various forms of direct taxation (for the individual) are:

Income tax

This tax is deducted from your salary at the source and is also applied to other forms of earnings that you must declare. Income tax is a ‘tiered’ tax in that the percentage of tax taken relates to the size of your salary and is taken in steps. You can find the latest information on the belastingdienst (tax office) website.

Inheritance tax

You must pay inheritance tax if you are have inherited more than the exemption amount. The amount of money that you can inherit before having to pay tax is dependent upon your relationship with the deceased. In certain situations, you may not have to pay any inheritance tax.

Gift tax

You will be liable to pay tax on a gift you receive, if the value of the gift is over a certain amount in any one tax year.

Transfer tax

If you buy a house or other property, then you usually have to pay transfer tax. The transfer tax applies if you are the legal or beneficial owner of: property, rights in real estate, shares in immovable bodies (i.e. buildings).

It should be noted that your personal situation (non-working partner for example), type of work, residency status and other assets and earnings (particularly from abroad) will affect your position with respect to what taxes you must pay.

On top of the direct taxation for individuals, there are also various indirect taxes charged by the Dutch government. Below are some of the main taxes which are likely to affect you:

• Tax on the value of goods and services sold to you that is Btw-belasting toegevoegde waarde (VAT). This is levied at either 9% or 21% depending on the nature of the goods or services
• Excise duty is levied on goods which contain alcohol, tobacco or on fuels such as petrol, diesel or Liquefied Petroleum Gas (LPG)
• Consumer tax is applied to some alcohol-free drinks, for example: fruit juices and vegetable juices, mineral water and beverages such as lemonade
• Taxes on purchasing or importing private cars and motorcycles whilst living in the Netherlands

The tax year in the Netherlands runs from 1 January to 31 December inclusive. You are normally required to complete and submit your belastingaangifte (tax return) before 1 May following the end of the tax year.

You can leave your savings and investments in your home country, but you have to inform the Dutch tax authorities about them when filling in your tax form. A holiday house or second dwelling in your home country will have to be declared too, but normally a double taxation deduction can be requested.

If you buy a passenger car, motorcycle or delivery van in the Netherlands, or bring it to the Netherlands from abroad, you are liable to pay various taxes. One of these taxes is known as belasting van personenauto’s en motorrijwielen – bmp (private motor vehicle and motorcycle). If you buy a vehicle from a main dealer or importer, then bmp will usually already have been included in the purchase price for the vehicle.

If you bring your own vehicle to the Netherlands (importing it), you will be required to make a declaration and pay tax which is calculated on the value of the vehicle, its CO2 efficiency rating and the type of fuel that it uses. You may also be liable to pay customs duty and BTW (VAT), depending on how long you have owned the vehicle. You can gain an exemption from paying the bpm if you have lived in another country for at least one year and can prove that you have had the car in your possession for at least six months prior to moving to the Netherlands.

Please note that if you import your own vehicle, you cannot sell it within twelve months from the date of registration. If you do so, you will have to pay the tax which was exempted at the time you imported this car.

EU/EEA citizens generally have the same rights as Dutch nationals when it comes to social security benefits. However, receiving social security benefits can sometimes result in the withdrawal of your right to reside in the Netherlands. This is determined on case-by-case basis and could only happen if you have resided in the Netherlands shorter than five years.

Non-EU nationals in possession of a regular residency permit have also the same rights towards social security benefits. However, in some cases your Dutch residence permit may include a condition that you do not qualify to apply to any public funds.

Unless stipulated otherwise with a prenuptial agreement, marriage or registered partnership automatically takes place in ‘limited community of property’ . Only the assets and debts that were jointly owned by both partners before the marriage or registered partnership and future assets and debts fall into the community of property. Assets that were solely yours before the marriage or registered partnership, will remain solely yours.

Inheritances and gifts you received before and during the marriage or registered partnership will remain solely yours, unless the donor has decided otherwise or the deceased person has decided differently in his will.

This must be drafted by a notary and entered in a matrimonial property register at the municipality where the marriage notice or notice about registered partnership is placed. It is also possible to make a postnuptial agreement during the marriage or registered partnership.

Marriage and registered partnership are both relationships formalized by law. The most important differences between the two kinds of arrangements were eliminated on 1 April, 2014, and what remains is primarily the absence of a religious ceremony in the case of a registered partnership, and the fact that a registered partnership and its legal consequences may not always be accepted in other countries. Furthermore, how to dissolve a marriage and a registered partnership differs in that a registered partnership can be ended without the involvement of the courts if you have no children under the age of 18. A marriage can only be dissolved by a court.

In principle, as in marriage, all possessions and debts are generally shared jointly in the registered partnership, but different arrangements can be made by instructing a notary to draw up a pre-partnership agreement, similar to a prenuptial one.

If you plan to get married, you first need to notify the municipality. This is called ondertrouw (notice of intent to marry). This must be made at the gemeente  (municipality) of residence of one of the partners involved. You need to do this at least two weeks before the intended wedding date and the wedding must take place within one year of the ondertrouw. If the one-year period expires, then another submission is required. Make an appointment with the ambtenaar van de burgerlijke stand (registrar) in the municipality in which you wish to marry or enter into partnership. The registrar will tell you which documents to bring for the meeting.

Furthermore, you will need to appoint at least two and no more than four witnesses. The witnesses must be 18 years or older.
Once the documents have been presented to the gemeente a date and venue for the ceremony may be selected. During this period the couple will meet with the official who will perform the marriage ceremony. In some areas, arrangements can be made with a marrying official for the ceremony to be held in English. However, the vows are legally required to be in Dutch.

The civil ceremony may take place in a gemeente other than that of residence but the municipality of residence must be informed so that arrangements for transferring documents can be made.

The  ondertrouw is provided free of charge. However, there could be other costs involved such as an appointment at the ambtenaar van de burgerlijke stand  and for various documents where costs are specific to certain situations. Please contact your municipality for more details.

In the Netherlands, marriages may only be blessed by religious institutions after the civil marriage has taken place. It is up to the institutions to bless or solemnise the marriage. They are not obliged to do so. It is advisable to check with the religious institution of your choice.

Unlike a marriage, a registered partnership may not be blessed in a religious institution.

For every divorce element, different rulings determine which law is applicable. The most important divorce elements are: the divorce itself , child and spousal support, division of assets and property, children (parental authority, access rights) and pension. These rules are found in European Union regulations, conventions and the Dutch Civil Law. In most regulations, there are possibilities to opt for a certain law (for example on the divorce itself or the matrimonial regime), so be sure to get solid advice from a competent lawyer on this matter. Even if you share the same nationality, an international divorce will most likely incorporate aspects that may be subject to different national laws.

Sometimes filing a divorce in the Netherlands will suit you best; in other cases filing it abroad might be a better option.
If your partner has already filed for a divorce in any country, you cannot file for divorce anywhere else.
If you decide to file for divorce in the Netherlands, make sure that it will be recognized in your home country.

For two Dutch nationals, it is always possible to divorce in the Netherlands.

The Dutch Court has international competence when the two spouses live in the Netherlands, regardless of their nationality.

If only one of the spouses lives in the Netherlands and they don’t have a common Dutch nationality, the Dutch court is authorised as well, but in some cases it is necessary that one of the spouses has lived here at least one year. With ‘live’ is meant habitual residence. Only being registered in the Netherlands is insufficient to file for a divorce.

Once the Dutch Court is authorised regarding the divorce itself, the Dutch Court is also authorised regarding other divorce elements (assets, alimony, pension, etc.), except when it comes to children. Only when the children ‘live’ in the Netherlands does the Dutch Court have international competence. If not, the Dutch Court cannot make decisions about parental authority, access rights, etc.

In the Netherlands, all cases of echtscheiding (divorce) have to be granted by the court. Since only a lawyer has the authority to file a petition for divorce with the court, the first thing that you can do is to seek legal advice from a good divorce lawyer or mediator.

According to the Dutch law, there is just one ground for divorce: irreparable breakdown of the marriage. The marriage can be said to have irreparably broken down if continuing to live together has become unbearable and there is no prospect of a restoration of marital relations. The judge is not interested in the question of blame at all. The behaviour that has led to the divorce has no influence on the decision as to how the assets should be split or how much alimony should be paid.

The divorce proceedings may be instituted by both spouses jointly (a joint petition) or by just one of them (a unilateral petition), and a divorce petition may be filed at any time after marriage: there is no requirement for the parties to have been married for a certain number of years or to have lived separately for a certain number of years.

If the divorce is by mutual request, is uncontested it is not necessary for you to go to court physically. The divorce settlement can be drawn up by a lawyer or a mediator, signed by both partners and sent to the court for authorisation via a lawyer, which is almost always given if both partners have signed the agreement. If you have children younger than 18 years, a parenting plan is a requirement. Furthermore, children from the age of 12 years have the right to be heard by the court. So even if you have a divorce with a mutual request and it is not necessary for you to go the court, children of 12 years and older will receive an invitation from the court to be heard.

If only one of you wishes to end the relationship, or you are not agreeing on topics regarding your divorce, there is a great chance that you have to go to court physically.

The divorce comes into effect when the court ruling has been entered in the Register of Births, Deaths and Marriages of your municipality by either you or your lawyer. This has to be done six months after the court ruling, it is not open for appeal anymore.

In case of divorce, you retain joint custody of the children, as during the marriage.

During the divorce procedure in the case of minor children, you need to make a ouderschapsplan (parenting plan) in which you state the following:

• How you will share responsibility for the care and upbringing of your children
• How you should inform and consult each other regarding important decisions such as the choice of school
• How the expenses related to the children are to be shared, and the amount of maintenance to be paid for the them

You must also include and discuss the children’s wishes.

If you do not wish to share parental responsibility you can petition the court to assign it to one of you. The court decides who will be granted responsibility, and if you have more than one child, the court will assign parental responsibility for each child independently. However, it is not common to assign the parental responsibility to one of you. The basic rule is that both parents have parental responsibility.

When registering a death you will need to bring the following documents:

• A valid identity document of the person making the registration and of the deceased
• Your marriage certificate/partnership registration (if you were married  to the deceased or had a registered partnership)
• A doctor’s statement concerning the death of the individual
• In case you want the funeral to take place later than six working days after the death has occurred, you need permission from the mayor. Check with the municipality which procedure should be followed.

Repatriation of a dead person to the home country requires the help of the relevant local Embassy or Consulate. Consular officials can assist you in having the remains returned, in obtaining appropriate documentation and in inquiring about the Dutch repatriation requirements.

If you are not a Dutch citizen and you already have a will that was made according to the laws of the country in which it was drawn up, in principle, the will is also valid in the Netherlands. The Netherlands is party to the Convention Providing a Uniform Law on the Form of International Will and usually recognises wills drawn up in another country. However, one of the conditions required is that the will has been drawn up in keeping with the law of that country. Verbal wills are not valid in the Netherlands.

It is advisable to consult a Dutch notaris  (notary) who is familiar with the registration and execution of foreign wills so that he/she can check whether the contents of the will conflict with Dutch law.

The will is then filed with the Central Register of Wills (Centraal Testamentenregister), and you will be assured of its recognition and validity in the Netherlands.

If you want to make a will in the Netherlands and decide who is going to inherit your estate and other possessions you can do so only in the presence of a Dutch notary.

You can disinherit your child but, in the Netherlands, he/she is always entitled to a legitieme portie (forced share) amounting to half of the portion the child would have received in the absence of a will.

You can also disinherit your spouse and he/she is not entitled to a forced share. However, to alleviate the consequences of disinheritance, the law gives the longest living partner the right to a suitable level of provision; for example, a spouse may make use of the house as long as he/she is living.

You can also make a vruchtgebruiktestament (usufruct will): your spouse will receive the use and enjoyment of certain goods without owning them.

In the Netherlands, you can determine who your heirs are in a will and, in principle; the inheritance is divided according to this will.

If there is no will, the inheritance law will determine who the heirs to the person’s estate are. In general, if the deceased was a resident of the Netherlands, the Dutch inheritance laws are applicable, even if the deceased was a non-Dutch national.
As this is a more complicated matter, it is best to seek advice from a lawyer who is specialised in international law of inheritance.

Four categories of heirs are recognised in Dutch law: spouses or registered partners and children have priority entitlement to an equal share of the estate, followed by siblings, parents and nephews and nieces, and then by grandparents and great-grandparents, respectively. Relatives within each of these categories are only eligible to inherit property if there are no eligible relatives within the preceding category.

Each beneficiary can refuse the right of inheritance. This will likely be the case if there is a negative estate caused by debts.

It is also possible to accept an inheritance under benefit of inventory (beneficiair aanvaarden).  If you accept an inheritance under benefit of inventory you are not liable for any debts, not even if you have enough assets to settle them. But you cannot dispose of the estate until it is certain that all the debts have been settled.

If the spouse and children were the heirs, the spouse would receive all assets and debts of the deceased person’s estate, and the children would have claim on their inherited portion. When the children reach the legal age (18 years old), they would be entitled to handle their inheritance on their own, but as long as they are minors, their living parent would be the legal supervisor.

Partners living together without a registered partnership do not qualify for inheritance, even if they have signed a cohabitation contract in the presence of a civil law notary.

A credit card is a separate bank card used to effectively pay for goods and services or to access cash using credit from the bank. A bank credit card usually provides customers with the benefits of protection against fraud and can be used worldwide, including for internet purchases. The credit card will have a monthly spending limit and all costs incurred must be repaid within a given time period, if interest charges are to be avoided. There is normally an annual fee charged by the bank for owning a credit card. In the Netherlands, most commercial banks have an arrangement with either MasterCard or VISA. The bank may choose to give you a credit card straight away, or after a certain period of time whilst they establish your spending patterns and that you have a regular source of income.

Parking space is limited in the Netherlands. In general you need to request a parking licence near your house from the municipality. This gives you the right to park near your house but you need to look for a place every time you want to park your car. In addition, you can see if there is a parking garage nearby and try to rent a place there. It is best to check with your municipality for further detail.

In most places it is paid parking. This is indicated along the road. You need to get a ticket from the ticket vending machine and pay on your return for the time you parked your car.

Sometimes there is a parking meter. Here you need to decide in advance how long you intend to park your car and pay for that time. If you park longer than expected, you need to add money to the meter to avoid getting a fine.

In areas where paid parking is not in force, you may find there is a Blue Zone. Within this zone, you are only permitted to park for short periods of time by clearly displaying a blue parking disc. You can buy them at large department stores. Before leaving your car, mark your time of arrival on the blue parking disc. You can recognise a blue zone by a nearby road sign. On this sign you can see the maximum parking time permitted, as well as any additional conditions such as specific hours during the day.

In addition to national taxes, every resident in the Netherlands has to pay local taxes as well. Every year your municipality sends you a tax form that covers your local tax contributions for the year.

If you rent a house

If you are renting a house, it is likely you have to pay two local taxes: household waste tax and water tax.

Household waste tax  (afvalstoffenheffing) is used for the collection and processing of your household waste

Water tax (waterschapsbelasting) is billed separately by the water board (hoogheemraadschap) in your area. It is used for cleaning water, sanitation and flood prevention.

If you own a house

If you own a house you have to pay afvalstoffenheffing and waterschapsbelasting too.

In addition you have to pay sewage tax (rioolheffing) and  property tax (OZB, onroerende zaak belasting).

The rioolheffing is used to pay for waste water and for rainwater that ends up in the sewer.

The OZB is a percentage of the value of your house and is used to maintain the local  infrastructure.

Banks need your Citizen Service Number (Burgerservicenummer, BSN) to share financial information with the tax authorities. This is compulsory by law.

If there is a delay in your registration and therefore you don’t have a BSN yet,you can still open a bank account with Bunq or ABN AMRO and provide your BSN within 90 days.

If you are not married, but are living together without formal registration of your relationship this can cause problems if you pass away. In such a situation your partner doesn’t inherit anything (unless you have laid it down in a will) and your partner will not be entitled to a part of your pension (unless you informed your pension fund about your partner). Legally your partner doesn’t have any rights.
In order to avoid this, it is suggested to officially register your relationship with a notary or -if you don’t want that- ask advice. A notary can help you.

Whenever you move within or to a new municipality, you must register with your new municipality. You can do this online. Visit the website of your new municipality and login with DigiD. If this doesn’t work for you, contact the new municipality and ask for other options your new municipality will inform several government organisations. You can ask them which organisations will receive your new address and which organisations you have to inform yourself.

In addition, it is important to inform your bank and utility providers about your new address.

A living will states who will take care of your financial, medical and personal business when you are unable to do it yourself. It is a personal document that must be drawn up by a notary and will be filed in the Central Register of Living Wills (CLTR).

You can decide yourself who will take care of your business. It is common to appoint 2 persons: one for your financial matters and one for your medical and personal matters, but this is not compulsory. Whoever you choose, make sure it is someone you trust very much.

Your living will can’t expire but you can always change it.