For Dutch citizens, freelancers (ZZP’ers), and businesses, engagement with the U.S. market is common. The strong U.S.-Netherlands tax treaty provides a framework for avoiding double taxation and fostering cross-border investment. However, this precision requires strict compliance. An Individual Taxpayer Identification Number (ITIN) is not just a formality; it’s the essential identifier that enables you to apply the treaty correctly, file accurate returns, and maintain impeccable standing with the IRS.

At House of Bookkeepers, an IRS-Certified Acceptance Agent (CAA), we help applicants in the Netherlands obtain their ITIN letters securely — without mailing passports overseas.

What Is an ITIN?

An ITIN is a nine-digit number (format: 9XX-XX-XXXX) issued by the IRS to individuals who:

  • Need to file or report U.S. taxes

  • Are not eligible for a U.S. Social Security Number (SSN)

Who Commonly Needs an ITIN?

  • Nonresident aliens with U.S.-sourced income

  • Property investors affected by FIRPTA when selling U.S. real estate

  • Spouses and dependents of U.S. taxpayers

  • Dutch students or researchers with U.S. scholarships

  • Freelancers, contractors, and Amazon sellers working with U.S. platforms

Who in the Netherlands Should Apply for an ITIN?

Here are typical cases where Dutch citizens apply for an ITIN:

  • Freelancers and Entrepreneurs (ZZP)
    If you provide services to U.S. clients, an ITIN allows you to file a U.S. tax return (Form 1040-NR) and claim treaty benefits to reduce or eliminate U.S. tax on your business profits. Dutch professionals earning via Amazon, Upwork, Fiverr, Stripe, PayPal, or AdSense often face 30% default withholding. With an ITIN, you can file U.S. returns and claim treaty benefits.

  • Property Investors
    Selling or renting U.S. real estate triggers FIRPTA withholding (15% of the gross sales price). An ITIN is needed to file your U.S. tax return and claim a refund if the withholding exceeds your actual tax liability.

  • Filing Jointly with a U.S. Spouse
    If your spouse is a U.S. taxpayer, you must have an ITIN to be listed on the joint return and access spousal credits.

  • Investors in U.S. Companies
    To receive dividends from U.S. stocks at the reduced treaty rate, you must provide your U.S. broker with a Form W-8BEN backed by your ITIN. The U.S.–Netherlands tax treaty reduces withholding on dividends, royalties, and certain income. An ITIN ensures you can file and apply these treaty benefits.

  • Intellectual Property Owners: Authors, software developers, and inventors receiving royalties from the U.S. need an ITIN to claim exemption or reduced withholding.

  • Responsible Party for a U.S. LLC
    If you are the responsible party of a U.S. LLC, you may need an ITIN for IRS filings. Documents typically required include your Articles of Organization, Operating Agreement, and IRS EIN Confirmation Letter (CP 575 Notice).

  • U.S. LLC Members and Owners: As a responsible party for a U.S. entity, an ITIN is often required for compliance and tax reporting.

Benefits of Having an ITIN

  • File U.S. tax returns legally

  • Claim refunds for overpaid U.S. taxes

  • Apply reduced tax rates under the U.S.–Netherlands treaty

  • Avoid default 30% withholding on U.S. income

  • Stay compliant with FIRPTA rules for real estate transactions

  • Strengthen financial access with U.S. institutions (when paired with an EIN/LLC)

U.S.–Netherlands Tax Treaty Benefits

Dutch residents benefit from significant tax savings under the treaty:

  • Dividends: Reduced from the standard 30% to as low as 5% or 15%, depending on ownership.

  • Interest: Often reduced or exempt in certain cases.

  • Royalties: Reduced rates for payments like intellectual property royalties.

  • Students & Researchers: Some U.S. scholarship or fellowship income may be exempt under treaty provisions.

👉 To access these benefits, you need:

  • An ITIN

  • The correct IRS form (such as Form W-8BEN or Form 8233) submitted to the U.S. payer

Step-by-Step: How to Apply for an ITIN from the Netherlands in 2025

Step 1: Confirm Eligibility

You need a tax-related reason such as:

  • Filing a U.S. tax return for income, investments, or freelance work

  • Selling or renting U.S. property

  • Filing jointly with a U.S. spouse

  • Claiming treaty benefits

Step 2: Complete Form W-7

The official IRS ITIN application form. Must be filled out accurately to avoid rejections.

Step 3: Gather Required Documents

  • Valid passport (scan copy works with a CAA; otherwise, IRS requires original or certified copy)

  • U.S. federal tax return (Form 1040 or 1040-NR), unless you qualify for an exception

  • Supporting documents (visa, U.S. income statements, property contracts, scholarship letters, etc.)

Step 4: Apply Through a Certified Acceptance Agent (CAA)

With House of Bookkeepers, you don’t need to risk mailing your passport. As an IRS CAA, we verify your documents locally in the Netherlands and submit your application directly.

ITIN Processing Timeline in 2025

  • Standard processing: 8–13 weeks

  • Peak season (Jan–Apr): up to 13–16 weeks

  • At HOB, we can often retrieve your ITIN number within ~2.5 months by contacting the IRS.

    • Note: The official ITIN letter (CP565) will still require the full processing time to arrive by mail.

Why Dutch Clients Trust House of Bookkeepers?

  • ✅ Expertise in the U.S.-Netherlands Treaty: We go beyond the basic form; we understand the nuanced applications for Dutch residents.

  • ✅ Security First: Your passport and sensitive data remain secure under EU standards.

  • ✅ Precision & Accuracy: We ensure your application is meticulously prepared to avoid IRS delays, reflecting the Dutch value for quality.

  • ✅ Clear Communication: We provide straightforward, timely updates on your application’s progress.

  • ✅ Money-Back Guarantee: Confidence in our service is paramount.

Common Mistakes to Avoid

  • Submitting incomplete or inaccurate Form W-7

  • Using uncertified passport copies (if not applying via CAA)

  • Forgetting to attach a U.S. tax return (unless exempt)

  • Mailing documents through unreliable services

  • Assuming ITIN provides U.S. work or immigration rights (it does not)

Quick FAQs – ITIN from the Netherlands

Q1. Can I apply for an ITIN from the Netherlands?
Yes. With House of Bookkeepers as your IRS CAA, you don’t need to travel or mail your passport.

Q2. Does the Netherlands have a tax treaty with the U.S.?
Yes. The treaty reduces withholding taxes on dividends, royalties, and certain income. An ITIN is required to apply these benefits.

Q3. How long does it take to get an ITIN?
8–13 weeks. The ITIN number can often be retrieved earlier (~2.5 months), but the official IRS letter CP565 still takes the full time.

Q4. Do I need a U.S. address?
A U.S. address is not mandatory. The IRS can send your ITIN letter directly to your foreign (non-U.S.) address as listed on your application. However, if you have a U.S. residential address or a mail forwarding service, you may use it for convenience and faster delivery.

Alternatively, we can also receive the letter at our address and send you a scanned copy by email.

Q5. How will you verify my identity?
As part of the IRS verification process, we’ll ask you to provide a selfie of yourself holding the passport’s information page. This simple step confirms that the passport belongs to you and helps us complete your identity verification securely.

Apply with Confidence

At House of Bookkeepers, we make ITIN applications secure and efficient for Dutch applicants.

📍 IRS-Certified Acceptance Agent (CAA) – Netherlands Service
🌍 Website: https://www.houseofbookkeepers.com

Start your ITIN application today — and claim the benefits of compliance, refunds, and tax treaty savings.