JFCBS' Guide on Status, Privileges, and Exemptions
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FINAL, dated 10 FEB 2020 JFCBS’ Guide on Status, Privileges, and Exemptions Contents 1. Introduction ........................................................................................................................................................ 4 2. Definition of status of staff members and their dependents ............................................................................. 4 2.1 Categories ............................................................................................................................................. 4 2.2 Confirmation of status in the ACO/ACT Missions Identification System (AMIS) ................................... 5 3. Visa and residency permit .................................................................................................................................. 6 3.1 Visa and residence permit ............................................................................................................................ 6 3.2 Process to obtain a residence permit ........................................................................................................... 6 3.3 Issuance of official declarations by the Royal Marechaussee or JFCBS ................................................ 7 4. Registration with the Municipality ..................................................................................................................... 7 4.1 The Municipal Personal Records Database (BRP) ......................................................................................... 7 4.2 RNI – Registration as a non-resident ............................................................................................................ 8 4.3 BSN – Citizen Service Number ...................................................................................................................... 8 4.4 DigiD.............................................................................................................................................................. 9 5. Permission for dependents to work in The Netherlands .................................................................................... 9 5.4.1 Work permit .......................................................................................................................................... 9 5.4.2 Working in The Netherlands, fiscal consequences and participation in the Dutch social security system .......................................................................................................................................................................... 10 6. Social security in The Netherlands .................................................................................................................... 10 6.1 General information ............................................................................................................................ 10 6.2 Exemption to the obligatory participation in NLD social security .............................................................. 11 6.3 Health care .................................................................................................................................................. 11 7. Fiscal privileges ................................................................................................................................................. 12 7.1 General information ............................................................................................................................ 12 7.2 Income tax ........................................................................................................................................... 12 1 FINAL, dated 10 FEB 2020 7.3 Customs duties .................................................................................................................................... 12 7.3.1 Gifts, personal items or replacement goods........................................................................................ 13 a. ordered by mail ......................................................................................................................................... 13 b. brought personally into the Netherlands ................................................................................................. 13 7.3.2 Goods ordered through military mail (e.g. BFPS, APO) ....................................................................... 13 7.3.3 Importation of goods through the on-base shop ................................................................................ 13 7.3.4 Importation of goods through online shops or ordering from shops outside the Netherlands. ......... 13 7.4 BTW – Value Added Tax ...................................................................................................................... 14 7.4.1 Introduction ......................................................................................................................................... 14 7.4.2 Purchases of goods at the on-base shop ............................................................................................. 14 7.4.3 Purchases of goods in The Netherlands .............................................................................................. 14 7.4.4 VAT exemption on purchases of goods within the EU, but outside The Netherlands ......................... 14 7.4.5 Rationed items: tobacco and alcoholic beverages .............................................................................. 14 7.5 Municipality taxes ............................................................................................................................... 15 7.5.1 Introduction ......................................................................................................................................... 15 7.5.2 types of municipal taxes ...................................................................................................................... 15 a. Dog tax ................................................................................................................................................ 15 b. Water authority charges ..................................................................................................................... 16 c. Energy tax ............................................................................................................................................ 16 7.5.3 Charges for services rendered ............................................................................................................. 16 8. Privately Owned Motor Vehicles ...................................................................................................................... 16 8.1 Introduction ........................................................................................................................................ 16 8.2 Importation of tax-paid vehicles ................................................................................................................. 17 a. Technical inspection record ...................................................................................................................... 17 b. Insurance papers ...................................................................................................................................... 20 c. Certificate of Title...................................................................................................................................... 17 d. AMIS card .................................................................................................................................................. 17 8.3 Purchase and /or importation of a tax exempt vehicle .............................................................................. 18 8.3.1 General conditions ............................................................................................................................... 18 8.3.2 Purchase of a tax-exempt vehicle within The Netherlands ................................................................. 18 2 FINAL, dated 10 FEB 2020 8.3.3 Purchase of a tax-exempt vehicle from another EU member State .................................................... 19 8.3.4 Purchase of a vehicle from a non-EU member State ........................................................................... 19 8.4 Purchase of a taxes-paid vehicle from a non-privileged individual in the Netherlands ............................. 20 8.5 Selling, scrapping or exporting a tax-exempt vehicle or when the vehicle is stolen or is considered total loss .................................................................................................................................................................... 20 a. Sale of a tax-exempt vehicle ............................................................................................................... 21 b. Scrapping a vehicle .............................................................................................................................. 21 c. Exporting a vehicle .............................................................................................................................. 21 d. Stolen vehicle ...................................................................................................................................... 21 e. Total loss declared vehicle .................................................................................................................