If an employer does not have an employee’s Dutch social security number (BSN) he is obliged to apply the so-called ‘anonymous rate’ (anoniementarief) which, at 52%, is considerably higher than the normal rate.
Employees from abroad must request this BSN from their Dutch municipality. The waiting times for making an appointment have increased to several months in certain municipalities. During this time, the employer is formally obliged to apply the high anonymous rate.
Recently, the Dutch tax authorities committed themselves to take a less rigid position in this matter. When the employer and employee can demonstrate that they have no influence on the lack of the BSN, the tax authorities can be requested to agree that the anonymous rate will not be applied.