Does the one-year report apply to small businesses?

Small businesses (1-9 employees) and self-employed persons with a duty to notify that are based within a 100-kilometre radius of the Dutch border can make use of the one-year notification.

The employer abroad or self-employed person must have performed at least 3 transnational services in the Netherlands in the previous calendar year or have made a valid notification in the previous calendar year, and may not work in the construction sector, an employment agency, the temporary employment sector or personnel management. Companies engaged in freight transport by road, can always make use of the one-year notification.