W-8BEN-E for a Dutch Company: BV or NV — Line-by-Line Guide, the RSIN Trap, and a Sample PDF
This article was created with AI assistance and has not been reviewed by a human editor. It is provided for general informational purposes only and does not constitute tax, legal, or financial advice.
Treaty articles and rates on this page are checked directly against the current US-Netherlands Income Tax Convention (1992), with the Protocol of October 13, 1993 (in force December 31, 1993; source withholding generally from 1 January 1994), as amended by the Protocol of March 8, 2004 — last verified September 2026.
AI-generated imageYour Dutch BV just invoiced a US client for consulting, software development, or SaaS services — and the client's finance team is now asking for a completed W-8BEN-E before they'll release payment. That's the single most common reason Dutch company owners end up on this page.
This guide walks through the actual IRS line numbers for that exact scenario, using the current 2021 revision of the form, shows a real filled example, and covers the two things almost every generic guide gets wrong for the Netherlands: which Dutch company type actually defaults to "Corporation" on this form, and why your company's RSIN is not the same number as your BTW (VAT) identifier — even though one is built from the other.
If you're not incorporated — a ZZP'er / eenmanszaak (sole proprietor) operating under your own BSN — the shorter W-8BEN applies instead: start the W-8BEN wizard. This page covers incorporated businesses: BV and NV.
Or skip the reading and start the W-8BEN-E wizard — guided questions, an automatically suggested treaty article and rate, and a signature-ready PDF for $30.
Blank form or already filled in?
You can download the official, blank form from the IRS and complete it yourself — or get the same file already filled in correctly by our wizard in a few minutes.
- Blank official W-8BEN-E (IRS, free): Download W-8BEN-E as a PDF directly from the IRS — for BV and NV companies.
- Blank official W-8BEN (IRS, free): Download W-8BEN as a PDF directly from the IRS — for ZZP'ers and sole proprietors.
- Already filled in (5–10 minutes): W-8BEN-E for Dutch companies ($30) or W-8BEN for ZZP'ers ($5) — treaty article and rate suggested automatically, ready to sign as a PDF.
Which Dutch company type are you actually dealing with?
The answer depends on your company's legal form, not your revenue and not how many people work there:
- ZZP'er / eenmanszaak (sole proprietor): Not a separate legal entity — you're treated as an individual for US tax purposes. You use the shorter W-8BEN, with your BSN, not W-8BEN-E.
- BV (Besloten Vennootschap): By far the most common Dutch company type. Not on the US "per se corporation" list, but defaults to Corporation for US tax purposes anyway, because its shareholders have limited liability under Dutch law. Electing a different classification requires filing Form 8832.
- NV (Naamloze Vennootschap): The Dutch company type explicitly on the US "per se corporation" list — always Corporation, with no ability to elect a different classification via Form 8832. Used mainly by larger and publicly listed companies.
- VOF, CV, or maatschap (partnership forms): General or limited partnerships — these are Partnership by default, the same as in most other countries. Not the subject of this page.
- Stichting (foundation): Typical structure for nonprofits and some holding arrangements. Usually reviewed as Tax-exempt organization or Private foundation rather than plain Corporation, depending on its actual activities.
Unlike some countries in this series, there's no "opposite-direction" exception here comparable to Ireland's Unlimited Company — a Dutch BV's shareholders always have limited liability, so a BV reliably defaults to Corporation. The distinction that actually matters for the Netherlands is a different one: don't submit the RSIN as if it were the same thing as your BTW (VAT) number, or vice versa — see the dedicated section below.
A quick myth to clear up: your company's BTW-identificatienummer (the one with "NL" in front and "B01" or similar at the end) is not the number Line 9b is asking for. It's built from your RSIN, but it isn't your RSIN — see the next section for exactly what goes where.
Who actually needs to fill in W-8BEN-E?
In short, any Dutch BV or NV that receives payments from a US business and wants to document its non-US tax status. Common situations:
- Invoicing US clients directly: Your company bills a US-based business for consulting, development, design, or other services.
- US payment platforms: Payouts from Stripe, Amazon, YouTube/AdSense, or similar US-headquartered platforms.
- US shares and dividends via a broker: Your company — or you personally as a ZZP'er investing through DEGIRO or a similar Dutch broker — holds US securities and receives dividends. DEGIRO and most other Dutch brokers require a valid W-8 form on file before enabling US-market trading for non-US-resident clients.
- Royalty or interest income: Your company receives royalty or interest payments from a US source — under this treaty, both are typically 0% (see rates below), but the form is still what documents that exemption.
What happens without a valid form?
Without a submitted W-8BEN-E, the US payer generally withholds 30% of the gross payment — even if a lower rate (or 0%) would otherwise apply under the treaty. Services, interest, and royalties can be 0%; dividends stay 5%/15% (and RIC/REIT and Dutch beleggingsinstelling dividends are narrower still). Some US platforms and brokers, including DEGIRO for US-listed securities, pause payment or trading access entirely until a valid form is on file.
The form is never sent to the Dutch Belastingdienst or the IRS — it stays with the US payer as their own compliance record. Your company still reports the US income as normal on its Dutch corporate income tax (vennootschapsbelasting) return; W-8BEN-E only affects US withholding at source.
W-8BEN-E line by line: what a Dutch company actually enters
Below is the official IRS "Line X" numbering exactly as printed on the current form, for the standard case: an operating BV or NV, Active NFFE, claiming treaty benefits under the US-Netherlands treaty. Holding structures and financial institutions follow different rules on some lines — our wizard determines the right answer automatically from your answers.
| Line | What you enter |
|---|---|
| Line 1 | Your company's full legal name exactly as registered with the KVK (Kamer van Koophandel / Chamber of Commerce). |
| Line 2 | Country of incorporation: The Netherlands. |
| Line 3 | Leave blank — only applies if a disregarded entity is receiving the payment on behalf of its owner. |
| Line 4 | Check "Corporation" for an NV (always) or a BV (by default, unless Form 8832 elected otherwise). The "hybrid entity" follow-up question is usually "No" for an ordinary BV or NV. |
| Line 5 | Chapter 4 (FATCA) status — for a normal operating company with no financial activity, usually "Active NFFE". |
| Line 6 | Your company's actual registered office address as filed with the KVK (not a virtual mailbox provider's address used only for correspondence). |
| Line 7 | Only complete if your mailing address differs from Line 6. |
| Line 8 | Usually blank — a US TIN (EIN) is only required in specific cases your payer will tell you about. |
| Line 9a | Leave blank — a GIIN only applies to financial institutions. |
| Line 9b | Your company's RSIN (Rechtspersonen en Samenwerkingsverbanden Informatienummer), issued by the KVK when the company was registered, as "Foreign TIN". This is a plain 9-digit number — do NOT enter your BTW-identificatienummer (which adds "NL" in front and "B01" or similar at the end) instead; see the dedicated note below. |
| Line 9c | In practice this is never checked for a registered BV or NV — the RSIN is assigned automatically at KVK registration. |
| Line 10 | Usually blank — only completed at the payer's explicit request. |
| Part II (Lines 11–13) | Not completed for a normal BV or NV — only applies to disregarded entities or branches. |
| Line 14a | Country of residence for treaty purposes: The Netherlands. |
| Line 14b | Limitation on Benefits (LOB) category — Article 26 of the treaty exists, so "No LOB Article In Treaty" is not valid here. |
| Line 14c | Not normally checked — a narrow special case. |
| Line 15 | Treaty article, paragraph, rate, and income type (e.g. "Article 7(1)", 0%, "Services" for service income with no US permanent establishment). Suggested automatically by the wizard. Do NOT cite Article 11 here — in this treaty Article 11 is Branch Tax, not Interest (see the rates section below). |
| Line 39 (Part XXV) | Check the "Active NFFE" certification, matching Line 5. |
| Part XXX | Signature, printed name, date. Normally signed by a director or other authorised signatory. |
Line numbers match the form currently in force (Rev. October 2021). If the IRS issues a new revision, always defer to the numbering on the actual PDF you download.
Every field in the table above is filled in automatically by our guided W-8BEN-E wizard based on your answers — including the treaty article and rate on Line 15.
The RSIN trap on Line 9b: your BTW number is NOT your Foreign TIN
This is the single most common mistake for Dutch companies specifically — made worse because the two numbers really are related, just not identical.
| Point | What it means |
|---|---|
| RSIN | A 9-digit number issued by the KVK to legal entities (BV, NV, foundations, associations, and partnerships) at registration. Described by the Dutch government as "the business equivalent of the BSN". This is what goes on Line 9b. |
| BSN | The individual Citizen Service Number (Burgerservicenummer) — also 9 digits, but it belongs to a person, not a company. A sole proprietor uses their own BSN instead of an RSIN, since sole proprietors don't get a separate RSIN. |
| BTW-identificatienummer (VAT ID) | Built from the RSIN, but not identical to it: the format is "NL" + your RSIN + "B" + 2 check digits (commonly B01). This is the number that appears on invoices for VAT purposes — it is NOT the plain number Line 9b is asking for. |
| KVK-nummer | A separate 8-digit Chamber of Commerce registration number, used for business-registry identification, not tax identification. Do not confuse it with either the RSIN or the BTW number. |
| Why this trips people up | Because the BTW number literally contains the RSIN inside it, it's tempting to just copy the whole VAT-formatted string onto Line 9b. Strip the "NL" prefix and "B"+digits suffix first — Line 9b wants the plain 9-digit RSIN. |
You can find your RSIN on your KVK extract (uittreksel) or your company's registration confirmation letter from the Belastingdienst. It is not printed as prominently as the KVK number, so double-check you have the right one before submitting.
What a completed W-8BEN-E looks like for a Dutch BV
An anonymised example: a Besloten Vennootschap (BV) providing software consulting to US clients, Active NFFE, no US permanent establishment, claiming treaty benefits under Article 7(1) — 0% withholding on US service income. This is the same signature-ready PDF our wizard produces automatically from the same inputs.
For illustration only — company name, address, director, and RSIN are fictional. Example: Delta BV, Amsterdam, RSIN 811768728, Chapter 3 Corporation, FATCA Active NFFE, US-Netherlands treaty Article 7(1) (Business Profits) 0%.
Treaty rates by income type
The US-Netherlands treaty has the most unusual article numbering of any country covered in this series — worth knowing before you assume a rate, or an article number, from another country's page:
| Income type | Article | Rate |
|---|---|---|
| Services / consulting / software (Business Profits) | Article 7 | 0% (with no US permanent establishment) |
| Dividends (company owning ≥10% of the payer's voting power) | Article 10(2)(a) | 5% |
| Dividends (all other ordinary cases, including individuals) | Article 10(2)(b) | 15% |
| Dividends paid to a US RIC, a US REIT, or a Dutch "beleggingsinstelling" investment entity | Article 10 | Subject to separate carve-outs in this treaty — do not assume the standard 5%/15% split applies; verify the exact figure against the current Treasury Technical Explanation before citing a specific number. |
| Branch Tax on a Dutch company's own US branch profits (not relevant to a normal Line 15 entry) | Article 11 | Not Interest — see note below |
| Interest | Article 12 | 0% ordinary (residence-only); 15% if Article 12(8) triangular low-tax third-country PE applies |
| Royalties (no equipment-vs-IP split; not motion pictures or radio/TV broadcast works) | Article 13 | 0% ordinary (residence-only); 15% if Article 13(6) triangular low-tax third-country PE applies |
Do not reuse the numbering you may have seen for Germany, France, Switzerland, Sweden, Turkey, Estonia, or Ireland — in those treaties Article 11 is Interest and Article 12 or 14 is something else, but in the US-Netherlands treaty Article 11 is a standalone Branch Tax article with no equivalent in those treaties, Interest is Article 12, and Royalties is Article 13. Article 14 is Capital Gains, and Independent Personal Services is Article 15 — one number higher than the Article 14 used for individuals in most other countries in this series. Ordinary interest and royalties are 0% with no equipment-vs-IP royalty split. That is not an unconditional residence-only 0%: the October 13, 1993 Protocol added Article 12(8) and Article 13(6), under which interest or royalties paid to a Dutch enterprise but attributable to a low-tax third-country permanent establishment can be taxed at 15%. Article 13's definition also excludes motion pictures and works used in radio or television broadcasting — do not cite 0% for those royalty types.
A blog post explaining the form, or the finished PDF right away?
The Dutch-specific guidance we found online is either generic global advice that treats every "Dutch limited company" as an automatic Corporation without mentioning the RSIN/BSN/BTW distinction, or forum answers where someone suggests using the BTW number for the TIN field — which is close, but not quite right. Our wizard asks the right questions once and hands you the signature-ready PDF immediately.
| Criterion | Published guides | Our wizard |
|---|---|---|
| What you get | A general explanation that Dutch limited companies are Corporations | The completed, signature-ready PDF itself |
| BV vs NV classification | Rarely distinguished | Explained with the exact default rule, built into the Chapter 3 step |
| RSIN vs BSN vs BTW number | Often conflated — risk of entering the wrong number on Line 9b | Asks for the correct company identifier specifically |
| Treaty article & rate (Line 15) | Worked out manually by you, with real risk of citing the wrong article given the unusual numbering | Suggested automatically from your answers |
Start the wizard now and get your finished PDF in minutes.
Frequently asked questions about W-8BEN-E for Dutch companies
Direct answers to the questions Dutch company owners and ZZP'ers run into most often when filling this in.
What's the difference between a BV and an NV for this form?
Both check "Corporation" on Line 4. An NV is always a Corporation because it's on the US per se corporation list. A BV defaults to Corporation because its shareholders have limited liability under Dutch law — it could only be taxed differently if it filed Form 8832 to elect a different classification, which is uncommon for an ordinary operating BV.
Is my RSIN the same as my BTW (VAT) number?
No, though they're related. Your BTW-identificatienummer is built by adding "NL" in front of your RSIN and "B" plus two check digits (commonly B01) at the end. Line 9b wants the plain 9-digit RSIN itself, not the full formatted VAT identifier.
Where do I find my RSIN?
On your KVK extract (uittreksel Handelsregister) or your company's registration confirmation from the Belastingdienst. It's a 9-digit number, separate from your 8-digit KVK number.
I'm a ZZP'er — do I use my BSN or an RSIN?
Your BSN. Sole proprietors (eenmanszaak/ZZP) don't receive a separate RSIN — the BSN serves that role for tax purposes, and you use the shorter W-8BEN rather than W-8BEN-E.
Do I need a US EIN, or is the RSIN enough?
For most BV and NV companies, the RSIN is sufficient as the "Foreign TIN" on Line 9b. A US EIN is only needed in specific cases your payer will tell you about.
Which Line 14b box should my company check?
For a typical operating BV or NV with no complex ownership structure, the "active conduct of a trade or business" test under the treaty's Limitation on Benefits article usually applies. Our wizard walks through which test fits your situation.
What's Chapter 4 / Active NFFE?
It's a separate FATCA classification from your entity type. A normal trading company with under 50% passive income and assets is usually "Active NFFE".
What treaty rates typically apply?
Under the US-Netherlands treaty: 0% on standard service income with no US permanent establishment (Article 7), 5% on dividends where your company directly owns at least 10% of the US company's voting power, 15% otherwise (Article 10, with separate carve-outs for US RICs/REITs and Dutch beleggingsinstelling entities), 0% on ordinary interest (Article 12 — not Article 11, which is a separate Branch Tax article; 15% if Article 12(8) applies because the interest is attributable to a low-tax third-country PE), and 0% on ordinary royalties with no equipment-vs-IP split (Article 13 — not motion pictures or radio/TV broadcast works, and not 0% if Article 13(6) applies). Our wizard suggests the right one automatically.
Why is Article 11 not Interest in this treaty?
The US-Netherlands treaty has the most atypical numbering in this series: Article 11 is a standalone Branch Tax provision, Interest is Article 12, Royalties is Article 13, Capital Gains is Article 14, and Independent Personal Services is Article 15. Don't reuse the numbering from Germany, Ireland, Estonia, or other countries' treaties.
Does the form go to the Belastingdienst or the IRS?
No — W-8BEN-E goes only to the US payer (client, platform, or broker), never to the Belastingdienst or the IRS directly.
How long is W-8BEN-E valid for?
Generally until the end of the third calendar year after signing — a form signed in 2026 is valid through 31 December 2029, provided none of the underlying details change.
What if my company details change?
A change of name, address, entity type, or ownership structure invalidates the existing form, and a new W-8BEN-E is required regardless of the usual three-year cycle.
I trade US stocks through DEGIRO — do I need this form?
If you trade as an individual (ZZP'er or private investor), DEGIRO will generally require a valid W-8BEN on file before enabling US-market access, using your BSN. If you trade through a BV, the company completes W-8BEN-E instead, using its RSIN.
Do I need an accountant to complete this?
Not necessarily for standard cases — an ordinary trading BV or NV, Active NFFE, common income types can usually be completed with a guided wizard. A holding structure or a complex ownership situation is worth a brief check with an accountant or tax advisor first.
What does it cost to get W-8BEN-E right?
With our guided wizard, $30 per finished, signature-ready PDF for companies (or $5 for ZZP'ers/sole proprietors) — no subscription.
Related guides
For more detail on specific parts of the form:
- Entity type on Line 4 in detail: Full guide to Line 4
- Chapter 3 status in detail: Chapter 3 status guide
- W-8BEN vs W-8BEN-E compared directly: The difference between W-8BEN and W-8BEN-E
- You're a ZZP'er, not a company: W-8BEN wizard for sole proprietors ($5)
Common mistakes to avoid
- Entering your BTW-identificatienummer instead of your RSIN on Line 9b: Your VAT ID is built from your RSIN ("NL" + RSIN + "B" + 2 digits), but Line 9b wants the plain 9-digit RSIN, not the formatted VAT identifier.
- Confusing your personal BSN with your company's RSIN: Both are 9-digit numbers, but the BSN belongs to an individual and the RSIN belongs to the company — using your personal BSN on a company's W-8BEN-E is incorrect.
- Citing Article 11 as Interest: In the US-Netherlands treaty, Article 11 is a standalone Branch Tax provision, not Interest. Interest is Article 12 and Royalties is Article 13 — one number higher than the common pattern used by most other treaties in this series.
- Assuming every Dutch limited company needs Form 8832 to become a Corporation: A BV already defaults to Corporation because its shareholders have limited liability — no election is needed for the standard case.
- Inventing a royalty rate split that doesn't exist in this treaty: The US-Netherlands treaty does not split royalties by equipment vs. IP — ordinary royalties are 0% under Article 13. That does not cover motion pictures or radio/TV broadcast works, which the treaty definition excludes, and it is not 0% if Article 13(6) (1993 Protocol) applies because the income is attributable to a low-tax third-country PE (then 15%).
A quick note on Dutch corporate income tax
This page focuses entirely on US withholding tax — the reason your company needs to fill in W-8BEN-E at all. It doesn't cover the Netherlands' own tax treatment of that income: Dutch corporate income tax (vennootschapsbelasting) is charged at graduated rates on a BV's or NV's profits, separate from and unaffected by US withholding.
How that income is actually taxed once it reaches your Dutch company is a question for a licensed Dutch accountant or tax advisor, not something this page — or our wizard — determines for you. W-8BEN-E only affects what a US payer withholds at source; it has no bearing on how the Netherlands taxes your company's profits.
Ready to finish your own W-8BEN-E instead of reading more guides?
The guided wizard asks the same questions covered on this page — directly inside your own form, with the treaty article and rate suggested automatically.