Working from home is, by now, completely normalised in the Netherlands. Dutch employers were ahead of most European countries in embracing hybrid and remote arrangements well before the pandemic made it mandatory — partly because of practical necessity (cycling to the office in a storm has limits) and partly because Dutch workplace culture has always emphasised output over presence. The concept of “thuiswerken” (home working) has legal infrastructure, a dedicated allowance, and ARBO rules that apply to your kitchen table.
For expats, remote work in the Netherlands opens up questions that go beyond ergonomic chairs. Working for a foreign employer, being taxed by the right country, understanding whether your social security contributions are going to the right place, and figuring out when you are supposed to pay tax where — these are real and occasionally complex issues. This guide covers the full picture.
The Dutch Home Working Framework
Thuiswerkvergoeding: The Home Office Tax-Free Allowance
Since January 1, 2022, Dutch employers can pay employees a thuiswerkvergoeding of EUR 2.35 per day worked from home (2026 figure) without income tax or social security contributions applying to that payment.
This allowance was introduced specifically to compensate for the additional household costs of working at home — heating, electricity, coffee, and general household use. It is a separate allowance from the travel reimbursement (reiskostenvergoeding), and employees can receive both if they split days between home and office.
How it works in practice:
- Paid by the employer directly alongside salary
- Based on actual days worked from home (employers may require employees to register these)
- EUR 2.35/day × 20 home-working days per month = EUR 47/month tax-free
- Employers are not legally required to pay this — it is a permitted tax-free payment, not a statutory right
- Most large Dutch employers (particularly in tech, finance, and consulting) do pay it; smaller employers sometimes do not
What to do: Check your employment contract and your employer’s home working policy. If the allowance is available and you are not receiving it, raise it with HR. It is a small amount, but it is yours by policy entitlement.
ARBO Law and Your Home Office
The Arbeidsomstandighedenwet (ARBO law) is the Dutch occupational health and safety legislation. It applies to all workplaces where employees regularly work — including home offices.
For remote workers, this means:
- Your employer has a duty of care regarding your physical working conditions at home
- This includes adequate lighting, an ergonomic workstation (chair, desk, monitor positioning), and prevention of physical strain injuries
- Employers are supposed to provide (or fund) ergonomic home office equipment for regular home workers
- In practice: Most larger Dutch employers offer a thuiswerkbudget (home working budget) of EUR 300-750 per employee to buy a proper chair, monitor, keyboard, or other equipment
ARBO requirements for home offices are not always strictly enforced for occasional home working, but for employees who work primarily from home, employers have clear obligations. If you are setting up a permanent home office, ask your employer explicitly:
- Is a thuiswerkbudget available?
- Will the company provide or reimburse an ergonomic chair and monitor?
- What is the policy for equipment ownership when employment ends?
The Right to Request Home Working
Since 2022, the Wet flexibel werken gives Dutch employees the right to request a change to their home working arrangement (frequency and location). Employers must give this request serious consideration and can only refuse it with objective business reasons. This applies to employees who have worked for an employer for at least 26 weeks.
Note: this is a right to request, not a right to demand. Your employer can refuse if there are legitimate reasons (roles requiring physical presence, security requirements, etc.).
Internet and Connectivity for Home Workers
The Netherlands has some of the best broadband infrastructure in Europe. In most cities and suburbs, fibre-optic connections are available at reasonable prices.
Main providers:
| Provider | Technology | Speed | Monthly Cost (approx.) |
|---|---|---|---|
| KPN | Fibre/VDSL | Up to 1 Gbps | EUR 35-65 |
| Ziggo | Cable | Up to 1 Gbps | EUR 35-65 |
| T-Mobile Thuis | Fibre | Up to 1 Gbps | EUR 35-55 |
| Odido (T-Mobile) | Cable/Fibre | Up to 500 Mbps | EUR 30-55 |
Recommendation: For reliable home working, a minimum of 100 Mbps symmetric is adequate; 200 Mbps+ is more comfortable if your household has multiple simultaneous users. Fibre is preferable to cable for symmetric upload speeds — important for video calls and large file transfers.
Our best internet providers guide covers the comparison in detail.
VPN for Remote Workers
A VPN is not just for streaming — it has genuine work-related uses for expats:
- Accessing employer systems: Many corporate VPNs restrict access to certain IP ranges. Working from home in a different country can trigger geo-restrictions on company tools.
- Security on shared networks: Coworking spaces, hotel networks, and café Wi-Fi are not inherently secure. A personal VPN encrypts your traffic.
- Accessing home country services: Your home country bank, streaming accounts, or government portals may not work from a Dutch IP address.
- Privacy: Dutch ISPs are subject to data retention requirements. A VPN adds a layer of privacy for sensitive work.
Protect your remote work connection with NordVPN →
NordVPN connects to 7,000+ servers across 118 countries, works on all devices simultaneously, and is one of the few VPNs that consistently maintains speed adequate for video calls and large file transfers.
Tax Implications of Remote Work for Expats
If You Work for a Dutch Employer
This is the simplest case. You are a Dutch tax resident, employed by a Dutch company, paying Dutch income tax (Box 1) and Dutch social security contributions through payroll. Working from home versus the office makes no difference to your tax position. The thuiswerkvergoeding is a tax-free supplement.
If You Work Remotely for a Foreign Employer (Living in the Netherlands)
This is where it gets more complex. You are a Dutch tax resident, but your employer is based abroad. Several issues arise:
1. Where Do You Pay Income Tax?
As a Dutch tax resident, you pay Dutch income tax on your worldwide income. This means even if your salary is paid by a US, UK, German, or other foreign employer, you owe Dutch income tax on it.
However, depending on the tax treaty between the Netherlands and your employer’s country, you may also owe some tax in the employer’s country. The relevant question is usually: does the Netherlands have the right to tax your income, and does a treaty prevent double taxation? In most cases, tax treaties allocate the right to tax employment income to the country where the work is physically performed — which is the Netherlands. This means you should typically be paying Dutch tax, not foreign tax.
Important: Your foreign employer may still be withholding tax in their home country. This needs to be corrected, or you will be paying tax twice. A tax advisor specialising in cross-border employment can resolve this and typically handles it through the tax treaty framework.
2. Social Security: Where Do You Contribute?
For EU residents working remotely for an EU employer, the A1 certificate (under EU social security coordination rules) determines which country’s social security system applies. The general rule: if you work more than 25% of your working time in your country of residence (the Netherlands), you fall under Dutch social security, even if your employer is in another EU country.
If your employer is outside the EU, bilateral social security agreements apply — or, where no agreement exists, you may need to contribute to social security in both countries.
Practical step: If you work remotely for a foreign employer, ask their HR department whether they have applied for an A1 certificate or equivalent. If not, this should be addressed.
3. Permanent Establishment Risk for Your Employer
If you regularly work from home in the Netherlands for a foreign employer — particularly if you have authority to sign contracts or represent the company — your presence may constitute a permanent establishment (vaste inrichting) in the Netherlands. This could trigger Dutch corporate tax obligations for your foreign employer.
Most employers are aware of this risk for management-level employees, but for regular employees the threshold is typically not met. If you are in a senior role, this is worth raising with your employer’s legal or tax team.
The 183-Day Rule
The 183-day rule appears in most Dutch tax treaties and is commonly misunderstood by expats. It typically provides that employment income is only taxed in the employer’s country (rather than the employee’s country of residence) if:
- The employee is present in the employer’s country for fewer than 183 days in a 12-month period, AND
- The employee is paid by an employer not resident in the Netherlands, AND
- The employment income is not borne by a permanent establishment of the employer in the Netherlands
For a full-time remote worker who lives in the Netherlands and rarely visits their employer’s country, this rule is usually not the relevant one — you are clearly working in the Netherlands. The 183-day rule is more relevant for cross-border commuters and people who split their time between countries.
Cross-Border Remote Work: Belgium and Germany
The Netherlands shares land borders with Belgium and Germany. A significant number of people live in one country and work (or have an employer) in another. This creates specific tax and social security arrangements.
Netherlands-Belgium: The two countries have a specific tax treaty dealing with cross-border workers (grensarbeiders). Belgian residents working for Dutch employers have specific arrangements, and vice versa. Belgium and the Netherlands agreed pandemic-era rules allowing limited home working without changing the taxation country — check whether this has been extended or replaced.
Netherlands-Germany: Similar bilateral arrangements exist. German residents working for Dutch employers who started working from home during COVID may have had their tax allocation shifted. Post-pandemic, the rules reverted toward physical presence determining the taxing country.
If you are in a cross-border situation, this area requires specialist advice — the rules change and exceptions apply in specific circumstances.
Coworking Spaces for Remote Workers in the Netherlands
Working from home full-time is not for everyone. The Netherlands has an excellent coworking infrastructure, particularly in Amsterdam, Rotterdam, The Hague, Utrecht, and Eindhoven.
Benefits of a coworking space:
- Separation between work and home life
- Professional meeting facilities for client calls
- Faster, more reliable internet than some home connections
- Networking with other independent workers and expats
- Structure for your working day
Our best coworking spaces guide lists the top options by city.
Typical costs:
| Option | Monthly Cost (Amsterdam) | Includes |
|---|---|---|
| Hot desk (flexi) | EUR 150-300 | Desk access, Wi-Fi, coffee |
| Dedicated desk | EUR 300-500 | Fixed desk, storage, Wi-Fi |
| Private office (1 person) | EUR 500-900 | Private space, address |
Many coworking spaces offer day passes (EUR 15-35/day) if you only need occasional access.
Security note: Always use a VPN when working from coworking spaces. Shared networks — even well-managed ones — carry more risk than home networks. NordVPN takes 30 seconds to connect and covers up to 10 devices simultaneously.
Setting Up a Home Office: Practical Checklist
Equipment (Ask Your Employer First)
- Ergonomic chair — budget EUR 200-500; your employer may fund this under ARBO obligations
- Adjustable desk or laptop stand + external keyboard and mouse
- External monitor (minimum 24 inches recommended for full-day use)
- Headset with noise cancellation for video calls
- Ethernet cable for wired internet connection (more stable than Wi-Fi for calls)
- Webcam if not using a laptop
Connectivity
- Fibre or cable broadband (200 Mbps+ recommended)
- Router positioned near your workspace (or a powerline ethernet adapter)
- Mobile data backup for critical calls (useful when internet drops)
- VPN for security and accessing home country services
Tax and Admin
- Confirm thuiswerkvergoeding arrangements with HR
- If working for a foreign employer: confirm where you pay tax and social security
- Register your home as your work address if relevant (sole traders/ZZP only)
- Keep records of home working days if your employer requires them for the allowance
Working Remotely as a ZZP (Freelancer) in the Netherlands
If you work as a self-employed freelancer (ZZP’er) in the Netherlands, the situation is different. You are not an employee — you do not receive a thuiswerkvergoeding. Instead, you can deduct genuine home office costs as business expenses, subject to specific rules (the home office space must be used exclusively for business, which in practice is hard to demonstrate in a typical Dutch home, so many ZZP’ers use the coworking space route instead).
For the full picture on ZZP registration, tax, and social security for self-employed expats, see our freelancer guide for expats in the Netherlands.
Useful Links
- Best coworking spaces in the Netherlands
- Best internet providers Netherlands
- Dutch employment contract explained
- 30% ruling guide
- Dutch tax system overview
- Freelancer ZZP guide Netherlands
- Rijksoverheid information on thuiswerken
Remote work in the Netherlands is well-supported legally and practically. The thuiswerkvergoeding, ARBO obligations, and the right to request home working arrangements all exist to make it a recognised part of employment — not a grudging concession. For expats working for Dutch employers, the framework is clear. For those working for foreign employers, the tax and social security picture requires more care, but is manageable with the right advice.
The one consistent recommendation I make to every remote-working expat: get a VPN, use it on every network that is not your home broadband, and make sure your home connection is genuinely fast enough. Those two things eliminate the majority of day-to-day remote work problems.
Get NordVPN for secure remote work in the Netherlands →
Frequently Asked Questions
Can I work remotely in the Netherlands for a foreign employer?
Yes, in most cases. If you live in the Netherlands and work remotely for a foreign employer, you are a Dutch tax resident working for a foreign company. Your employer must consider whether they have a permanent establishment obligation in the Netherlands (triggering Dutch corporate tax), and both you and your employer need to work through social security obligations. Whether Dutch social security applies depends on where your employer is based and relevant EU or bilateral treaty rules. This situation requires careful handling — it is worth raising it explicitly with your employer’s HR and potentially a cross-border tax advisor.
What is the thuiswerkvergoeding in the Netherlands?
The thuiswerkvergoeding is a tax-free home office allowance that Dutch employers can pay to employees who work from home. Since January 2022, the amount is EUR 2.35 per day worked from home (2026 figure — this is adjusted annually). This allowance compensates for costs like heating, electricity, and coffee that you incur at home rather than in the office. The allowance is paid on top of your salary and is not taxed. Employers are not legally required to pay it, but most large Dutch employers do as part of their home working policy.
Does the 183-day rule affect me as a remote worker in the Netherlands?
The 183-day rule is relevant primarily if you live in one country and work for an employer in another. It generally means that if you spend more than 183 days working in the Netherlands for a foreign employer, the Netherlands may have the right to tax your employment income — even if your employer is based abroad. The exact rules depend on the tax treaty between the Netherlands and your employer’s country. For expats who are Dutch tax residents working remotely for a foreign employer full-time, you are already subject to Dutch income tax on your worldwide income, so the 183-day rule typically applies in a different context — for example, if you travel regularly to your employer’s country.
Does ARBO law apply to home offices in the Netherlands?
Yes. The Arbeidsomstandighedenwet (ARBO law) — the Dutch occupational health and safety legislation — applies to your home office if you work there regularly for a Dutch employer. This means your employer has obligations regarding your workstation: adequate lighting, an ergonomic chair and desk, monitor positioning, and prevention of repetitive strain injuries. In practice, many Dutch employers provide a home office budget (thuiswerkbudget) for employees to purchase ergonomic equipment. Ask your employer about this — it is often available but not automatically applied.
What internet connection do I need for working from home in the Netherlands?
The Netherlands has excellent internet infrastructure. Fibre-optic connections (glasvezel) are widely available in most urban and suburban areas, with speeds typically 200-1000 Mbps. KPN, Ziggo, and T-Mobile are the main providers. For reliable home working, a fibre or cable connection with at least 100 Mbps is recommended. The Netherlands consistently ranks among Europe’s top countries for broadband penetration and speed. In most cities, connectivity is excellent; some rural areas may be limited to ADSL or 4G home broadband.
Should I use a VPN for remote work in the Netherlands?
Yes, a VPN is advisable for several reasons. If you work for a foreign employer, you may need a VPN to access company systems from outside their country of operation — many corporate systems restrict access by geography. Even if not required, a VPN protects your work traffic when using public Wi-Fi at coworking spaces, cafés, or shared offices. It also allows you to access geo-restricted content from your home country (banking apps, streaming, news sites). NordVPN is the most widely used option — reliable, fast, and works on all devices.
Frequently Asked Questions
Can I work remotely in the Netherlands for a foreign employer?
Yes, in most cases. If you live in the Netherlands and work remotely for a foreign employer, you are a Dutch tax resident working for a foreign company. Your employer must consider whether they have a permanent establishment obligation in the Netherlands (triggering Dutch corporate tax), and both you and your employer need to work through social security obligations. Whether Dutch social security applies depends on where your employer is based and relevant EU or bilateral treaty rules. This situation requires careful handling — it is worth raising it explicitly with your employer's HR and potentially a cross-border tax advisor.
What is the thuiswerkvergoeding in the Netherlands?
The thuiswerkvergoeding is a tax-free home office allowance that Dutch employers can pay to employees who work from home. Since January 2022, the amount is EUR 2.35 per day worked from home (2026 figure — this is adjusted annually). This allowance compensates for costs like heating, electricity, and coffee that you incur at home rather than in the office. The allowance is paid on top of your salary and is not taxed. Employers are not legally required to pay it, but most large Dutch employers do as part of their home working policy.
Does the 183-day rule affect me as a remote worker in the Netherlands?
The 183-day rule is relevant primarily if you live in one country and work for an employer in another. It generally means that if you spend more than 183 days working in the Netherlands for a foreign employer, the Netherlands may have the right to tax your employment income — even if your employer is based abroad. The exact rules depend on the tax treaty between the Netherlands and your employer's country. For expats who are Dutch tax residents working remotely for a foreign employer full-time, you are already subject to Dutch income tax on your worldwide income, so the 183-day rule typically applies in a different context — for example, if you travel regularly to your employer's country.
Does ARBO law apply to home offices in the Netherlands?
Yes. The Arbeidsomstandighedenwet (ARBO law) — the Dutch occupational health and safety legislation — applies to your home office if you work there regularly for a Dutch employer. This means your employer has obligations regarding your workstation: adequate lighting, an ergonomic chair and desk, monitor positioning, and prevention of repetitive strain injuries. In practice, many Dutch employers provide a home office budget (thuiswerkbudget) for employees to purchase ergonomic equipment. Ask your employer about this — it is often available but not automatically applied.
What internet connection do I need for working from home in the Netherlands?
The Netherlands has excellent internet infrastructure. Fibre-optic connections (glasvezel) are widely available in most urban and suburban areas, with speeds typically 200-1000 Mbps. KPN, Ziggo, and T-Mobile are the main providers. For reliable home working, a fibre or cable connection with at least 100 Mbps is recommended. The Netherlands consistently ranks among Europe's top countries for broadband penetration and speed. In most cities, connectivity is excellent; some rural areas may be limited to ADSL or 4G home broadband.
Should I use a VPN for remote work in the Netherlands?
Yes, a VPN is advisable for several reasons. If you work for a foreign employer, you may need a VPN to access company systems from outside their country of operation — many corporate systems restrict access by geography. Even if not required, a VPN protects your work traffic when using public Wi-Fi at coworking spaces, cafés, or shared offices. It also allows you to access geo-restricted content from your home country (banking apps, streaming, news sites). NordVPN is the most widely used option — reliable, fast, and works on all devices.
