Moving from Japan to the Netherlands: Treaty, Kennismigrant & Tax

Regulatory & Legal Advisory: Educational & Informational Content Only

The procedures, legal frameworks, tax laws, and visa requirements described in this guide reflect official guidelines and regulatory synthesis current as of publication. Immigration policies, tax treaties, and municipal requirements change frequently. This content is for educational and planning purposes only and cannot substitute for formal legal, tax, or immigration counsel. Readers must verify current requirements directly with relevant municipal city halls, the National Tax Agency (NTA), the Japan Pension Service, official embassies, or certified professional advisors (licensed immigration lawyers, certified tax accountants / Zeirishi).

Japanese nationals have a route into the Netherlands that most other nationalities do not: a self-employed residence permit based on a 1912 trade treaty, with a minimum investment of €4,500 for most business forms and its own conditions instead of the general points-based test (as of October 2026).¹² This guide covers that route in full, then summarises the Highly Skilled Migrant (Kennismigrant) scheme, registration, health insurance, social security, the 30% ruling and housing; Japan-side exit steps are covered in the site’s topical guides.

Why People Move from Japan to the Netherlands: Overview & Eligibility Framework

The Dutch Immigration and Naturalisation Service (IND) still bases a residence permit on a 1912 trade treaty with Japan.³¹ The main routes from Japan are the treaty permit, employment under the Highly Skilled Migrant or Blue Card schemes, intra-corporate transfer and the working holiday.

The Japanese Community in the Netherlands in Numbers

MOFA counted 11,225 Japanese nationals in the Netherlands on 1 October 2025, up 5.3% on the previous year and 5.2% since 2021 (as of October 2026).⁴ Of these, 8,219 (73.2%) were long-term stayers and 3,006 (26.8%) permanent residents.⁴ The site’s guide to official statistics on Japanese living abroad explains the survey.

Entry Basics: Visa-Free Visits, MVV Exemption and the TB Test

Japanese nationals may visit the Schengen area visa-free for up to 90 days in any 180-day period.⁵ Since 10 April 2026 the EU Entry/Exit System (EES) records Japanese visitors’ fingerprints and facial images at external borders, while ETIAS, the future €20 travel authorisation, has no announced start date; residence permit holders are outside both (as of October 2026).⁶⁷⁸⁹¹⁰

Japanese nationals need no provisional residence permit (Machtiging tot voorlopig verblijf, MVV) for a long stay, so they can travel first and apply for the residence permit from within the Netherlands.¹¹¹² Japan is also on IND’s list of nationalities exempt from the tuberculosis (TB) test (list valid from 30 May 2025; as of October 2026).¹² The list also includes, for example, China, South Korea and Taiwan.¹²

Choosing a Route: What Each Permit Allows

The main routes from Japan compare as follows (fees and validity as of October 2026).^113141516172

Route	Who applies	Headline criterion	Initial validity	Work as an employee
Dutch-Japanese Trade Treaty (self-employed)	The individual	Japanese nationality, a treaty situation, €4,500 minimum capital (€11,250 for an NV)	Up to 2 years	Own business only; employee work needs a TWV until “free to work” after 5 years
Highly Skilled Migrant	IND recognised sponsor (employer)	2026 salary criterion	Contract length, up to 5 years	For the sponsor
EU Blue Card	Employer (recognition not required)	Degree of at least 3 years or 5 years’ relevant experience; contract of at least 6 months; Blue Card salary	Contract plus 3 months, up to 5 years	For the employer
Intra-corporate transfer (ICT)	Employer (recognition not required)	Manager, specialist or trainee; at least 3 months in the group outside the EU; salary at the HSM criterion	Up to 3 years (trainees 1 year)	Within the group
Working Holiday	The individual	Japanese nationality, aged 18 to 30, annual quota of 200	Up to 1 year, not extendable	Occasional work only
Family member	The sponsor	Relationship and income requirement	Follows the sponsor	Free to work for families of HSM, Blue Card, ICT and self-employed holders

The fee is €423 for the self-employed, HSM, Blue Card and ICT permits, €85 for a Working Holiday permit and €254 for an adult family member (as of October 2026).¹⁸ For corporate transferees (Chuzai 駐在), the ICT permit’s 3-year limit is separate from the 5-year detachment limit under the social security agreement, and the site’s guide to expat assignment versus local hire covers the employment side.¹⁶¹⁹

The Netherlands has no digital nomad permit, and the investor scheme (€1,250,000 investment) was abolished with effect from 17 April 2024; permits granted before then remain under the old rules and can still be extended.²⁰²¹¹⁸ The site’s guides to digital nomad visas and golden visas cover other countries.

The Dutch-Japanese Trade Treaty Route for Self-Employed Japanese Nationals

The 1912 Treaty and Its US Counterpart

The treaty was signed in The Hague on 6 July 1912, entered into force on 9 October 1913 and was revived by an exchange of notes in Tokyo on 16 July 1953.³ Dutch immigration rules treat it in the same paragraph as the Dutch-American Friendship Treaty (DAFT), and IND sets out both under one heading, calling the Japanese one the “Dutch-Japanese Trade Treaty”.²¹ Guidance written for US citizens under DAFT should not be relied on without checking the Japanese treaty conditions with IND.

Eligibility Situations and the €4,500 Capital Requirement

You must have Japanese (or US) nationality, meet the general requirements and fit one treaty situation.¹ You either trade between the Netherlands and Japan, or you develop and lead a Dutch business: by holding a key position in a Japanese business, by practising an independent profession (not for the government or in healthcare), or by investing substantial capital.¹²

The treaty route has its own conditions instead of the general points-based test. Neither IND’s treaty heading nor the treaty paragraph of the Dutch immigration circular refers to the scoring system, but IND states no explicit exemption, so confirm the basis of assessment with IND.¹²

“Substantial capital” has a minimum that depends on the legal form (as of October 2026).²

Legal form	Minimum investment
Sole proprietorship (eenmanszaak)	Capital that allows independent operation, at least €4,500
General partnership (VOF)	At least 25% of the partnership capital, at least €4,500
Limited partnership (CV)	Managing partner as for a VOF; silent partners are not covered
Private limited company (BV)	At least 25% of the paid-up capital, at least €4,500
Public limited company (NV)	At least 25% of the paid-up capital of at least €45,000, so at least €11,250

Borrowed money does not count as invested capital, and IND withdraws the permit if the capital falls below the minimum for the legal form.² Form 7524 requires your financial documents to be checked by an authorised independent external expert (a chartered accountant, accountant-administratieconsulent, bookkeeper or financial adviser).¹² The business bank statement must show the company name and the capital invested, alongside Chamber of Commerce (Kamer van Koophandel, KvK) proof and the documents for your legal form.¹²

After Approval: KvK Registration and Investment Within 6 Months

For a first application processed from April 2024, you register with the KvK and make the investment within 6 months of the date at the top of the IND decision letter.¹ If you do not, “the IND may revoke your permit”.¹ Because Japanese nationals are MVV-exempt, the application can be made from within the Netherlands.¹²¹¹

flowchart TD
    A["Prepare business plan and capital, financial documents checked by an external expert"] --> B["Apply to IND (possible from within the Netherlands, MVV-exempt)"]
    B --> C["IND decision letter"]
    C --> D["Collect residence card (permit valid up to 2 years)"]
    C --> E["Within 6 months of the letter date: KvK registration and investment of at least EUR 4,500 (EUR 11,250 for an NV)"]
    E -.->|Deadline missed| X["IND may revoke the permit"]
    E --> F["Extension: annual accounts plus balance sheet or income statement showing activity and capital still invested"]

The permit is a temporary regular residence permit valid for up to 2 years, and the fee is €423 (as of October 2026).¹¹⁸ To extend it, IND asks for annual accounts and a balance sheet or income statement showing that the company has been active and the invested capital stayed in the business.¹ IND’s page does not state how long an extension lasts, so check the period with IND.

Work Limits: Your Own Business Only, and No Blanket Exemption for Employees

The treaty permit allows self-employed work only.¹ Work as an employee needs a work permit (Tewerkstellingsvergunning, TWV) obtained by the employer, until after 5 years of work in the Netherlands you can ask for “free to work” on your residence document; family members can work without a TWV.¹

Applications for Japanese employees received from 1 January 2017 follow the general Foreign Nationals Employment Act policy. On 24 December 2014 the Council of State held that, through the treaty’s most-favoured-nation clause, Japanese workers had to be treated like Swiss nationals and were free on the labour market.²² The government then restored the TWV requirement, with a transition period that ended on 1 January 2017.²²

The Highly Skilled Migrant (Kennismigrant) Scheme and the EU Blue Card

Recognised Sponsors and the 2026 Salary Criteria

Only an employer recognised by IND can apply for a Highly Skilled Migrant permit, at a market-rate salary.¹⁴ Recognised employers appear in IND’s public register, and the employer pays the €423 fee (as of October 2026).¹⁴²³

The 2026 criteria are gross monthly salaries excluding holiday allowance (as of October 2026).¹³

Category	Gross monthly salary, 2026
Highly Skilled Migrant, 30 and over	€5,942
Highly Skilled Migrant, under 30	€4,357
Reduced criterion (orientation year, or within 3 years of graduation, doctorate or research permit)	€3,122
EU Blue Card	€5,942
EU Blue Card, reduced (graduates within 3 years and certain extensions)	€4,754

IND states that “the required amounts change every year on January 1”, and the amount on the application date applies.¹³ The under-30 rate continues after 30 with the same employer, but a new employer after 30 needs €5,942.¹³

You may start working once the positive decision is received, if the employer’s decision letter says so.¹⁴ IND must decide within 90 days and aims for 2 weeks.²³ The site’s guides to skilled migration visas and to finding an overseas job cover the wider search.

EU Blue Card in One Paragraph

For the EU Blue Card, IT professionals can qualify with 3 years’ relevant experience in the last 7 instead of a degree, and foreign diplomas are evaluated by Nuffic.¹⁵ Recognised sponsors get a decision within 30 days instead of 90, and the card allows moves to other EU countries after 12 months (as of October 2026).¹⁵

Working Holiday Programme for Japanese Nationals Aged 18 to 30

The Japan-Netherlands Working Holiday Programme has run since 2020, with up to 200 permits a year, and each person can take part once.²⁴² Applicants must live in Japan, never have held a Dutch regular residence permit, and show a return ticket (or the money for one), enough funds and health insurance (as of October 2026).¹⁷ The 2026 quota was reached on 7 April 2026 and 2027 applications open on 1 January 2027, no earlier than 90 days before travel; the site’s working holiday guide compares other countries.¹⁷

Arrival Registration: BRP, the BSN and DigiD

If you will live in the Netherlands for more than 4 months, register in the Personal Records Database (Basisregistratie Personen, BRP) at your municipality within 5 days of arrival.²⁵ You receive your citizen service number (Burgerservicenummer, BSN) on registration, and shorter stays use the non-residents register (RNI).²⁵²⁶ The BSN is needed for government contacts and healthcare, and DigiD, applied for at digid.nl, is the login for Dutch government services.²⁶

Registration needs a legalised and translated birth certificate for each family member, according to IND.²³ For Japanese documents, the apostille comes from MOFA Japan and translations must be made by a translator sworn in the Netherlands (Japan has none); for a family register (Koseki 戸籍) extract, the Embassy of Japan in The Hague can instead issue an English consular declaration for legalisation.²⁷ Japanese citizens should also file an Overseas Residential Registration (Zairyu Todoke 在留届) under Passport Act Article 16, as the site’s guide to consular services explains.²⁸

Health Insurance: The Zorgverzekering Obligation and the SSA Certificate

Everyone who lives in the Netherlands must have health insurance with a Dutch insurer, and the government asks newcomers to take out basic insurance (basisverzekering) within 4 months of arrival, with cover from the day of arrival.²⁶²⁹ Late policies give no backdated cover, and the CAK may fine uninsured registered residents.²⁹

The obligation is tied to the Long-term Care Act (Wet langdurige zorg, Wlz). According to the CAK, people who are not Wlz-insured do not need Dutch health insurance, and the Social Insurance Bank (SVB) adds that they cannot take it out.³⁰³¹ BRP registration does not automatically make you Wlz-insured, and one SVB condition for Wlz cover through work is that “you have not been posted to the Netherlands”.³¹³²³³

Detached workers from Japan should not assume either answer. Under the social security agreement, a worker sent from Japan for up to 5 years is subject only to Japanese legislation (Article 7(1)), Dutch “sickness benefit in kind” is a covered branch (Article 2(2)), and a non-working spouse and children follow the worker (Article 11).¹⁹ Such a family may therefore fall outside the Wlz and outside (possibly barred from) Dutch basic insurance, so ask the SVB for a Wlz assessment before buying a policy.^19343130

The SVB answers within 8 weeks; Wlz-insured people then have 6 weeks to insure, and for others any CAK fine is cancelled.³⁰ The compulsory deductible (verplicht eigen risico) is €385 in 2026, and an income-dependent healthcare benefit (zorgtoeslag) exists (as of October 2026).³⁵²⁶ The site’s guides to long-term travel health insurance and to cancelling National Health Insurance and Shakai Hoken cover the Japan side.

The Netherlands-Japan Social Security Agreement: Detachment, AOW and Family Members

The Japan-Netherlands Social Security Agreement (日蘭社会保障協定), in force since 1 March 2009, provides dual-coverage relief and totalization and covers Japanese pensions and health insurance.³⁶³⁴ A worker sent from Japan for an expected period of up to 5 years stays in the Japanese system, and a second detachment needs a 1-year gap, a rule JPS says applies only under the France, Netherlands and Brazil agreements.¹⁹³⁷³⁸ The certificate can be applied for from about 6 months before work starts, with the non-working family recorded on it; the site’s guide to Japan social security agreements covers extensions and the procedure (as of October 2026).³⁹³⁷

The Dutch state pension (Algemene Ouderdomswet, AOW) builds up at 2% of a full pension per insured year, and AOW age is 67 in 2025 to 2027 and 67 and 3 months from 2028 to 2031 (as of October 2026).⁴⁰⁴¹ A detached worker with a Japanese certificate is not AOW-insured, and Dutch periods based only on residence do not count toward Japanese entitlement.⁴²¹⁹³⁷ Citizens can read about voluntary National Pension, and foreign nationals about the lump-sum withdrawal and its effect on totalization, in the site’s pension guides.

Dutch Income Tax for Newcomers: Box System, the 30% Ruling and the Tax Treaty

Residence and the Box System at a Glance

Dutch income tax sorts income into three boxes: Box 1 for work and home, Box 2 for a substantial interest in a company and Box 3 for savings and investments. Confirm your residence status with the Dutch Tax and Customs Administration (Belastingdienst).

Box 1 rates for 2026 below AOW age combine income tax and national insurance contributions (as of October 2026).⁴³

Taxable income, 2026	Rate
Up to €38,883	35.75% (8.10% income tax plus 27.65% national insurance)
€38,883 to €78,426	37.56%
Above €78,426	49.50%

Box 3 taxes a deemed return at 36% in 2026, with a tax-free allowance of €59,357 (€118,714 with a fiscal partner), and taxpayers may show a lower actual return (as of October 2026).⁴⁴ A bill to tax actual returns is still pending in the Senate, with entry into force targeted at 1 January 2028.⁴⁵

The 30% Ruling (Expat Scheme): 30% Through 2026, 27% From 2027

The Expat Scheme lets an employer pay a tax-free allowance to an employee recruited from abroad.⁴⁶ You must be in paid employment (so the treaty self-employed route does not qualify), meet the salary norm and have lived more than 150 km from the Dutch border for more than 16 of the 24 months before your first working day.⁴⁶ A decision lasts up to 5 years, reduced by earlier Dutch work or residence.⁴⁶

The 2026 salary norm is €48,013 a year, or €36,497 for employees under 30 with a Dutch academic master’s degree or equivalent (as of October 2026).⁴⁶⁴⁷ The allowance is capped at €78,600 in 2026, which is 30% of the €262,000 top-income cap that now applies to all expats.⁴⁶⁴⁸

The maximum rate stays at 30% in 2025 and 2026 and falls to 27% from 2027, with a higher salary norm (as of October 2026).⁴⁸ The future text of Wage Tax Act 1964 Article 31a(8) published for 1 January 2027 already reads 27%, but the 2027 norm amount has not been published on official pages.⁴⁹⁴⁸ The cohort rules are:⁴⁸

Ruling first applied	2025 and 2026	From 2027
By 31 December 2023	30%, current salary norm	30%, current salary norm
In 2024	30%, current salary norm	27%, current salary norm
From 1 January 2025	30%, current salary norm	27%, new higher salary norm

Employer and employee apply together on form LH 598, and the request must arrive within 4 months of the first working day for the ruling to apply from that day.⁵⁰ If it arrives later, only actual extraterritorial costs can be reimbursed tax-free until the decision’s start date.⁵⁰

The partial non-resident taxpayer option has ended: “As of your tax return 2025, you can no longer opt for partial foreign tax liability”, except in a transition to the 2026 return for those who used the scheme before 2024.⁴⁶ Newcomers keeping Japanese savings or investments are therefore taxed on them in Box 3 like any other resident.⁴⁶

The Japan-Netherlands Tax Treaty and Japan-Side Tax at Departure

The current Japan-Netherlands income tax treaty was signed on 25 August 2010 and entered into force on 29 December 2011.⁵¹ Under Article 14, employment income is generally taxed where the work is done (with a 183-day short-stay exception), and under Article 17 pensions, including social security payments, are generally taxable only in the state of residence.⁵² A Netherlands resident receiving a Japanese public pension is taxed in the Netherlands, not Japan, after filing Form 9 (租税条約に関する届出書) with the Japan Pension Service, as the site’s guide to receiving a Japanese pension overseas explains.³⁷⁵³

On the Japan side, inhabitant tax (Juminzei 住民税) is assessed on your January 1 address, and the exit tax applies to covered assets of ¥100 million or more if you lived in Japan for more than 5 of the past 10 years.⁵⁴⁵⁵ The site’s guides to Japan tax residency, the exit tax, inhabitant tax and appointing a tax representative (Nohzei Kanrinin 納税管理人) cover each step.

Housing: Rental Shortage, Rent Rules and the Registration Chain

The ministry’s statistical housing shortage for 2026 is 4.6% of the stock, or 384,000 homes (as of October 2026).⁵⁶ Statistics Netherlands (CBS) reports that rents in July 2026 were on average 4.4% higher than a year earlier (as of October 2026).⁵⁷

The Affordable Rent Act (Wet betaalbare huur) has applied since 1 July 2024 and extends rent regulation to mid-rent homes of up to 186 points under the property points system.⁵⁸ In 2026, mid-rent homes run from €932.93 to €1,228.07, and private-sector homes above that have no rent ceiling (as of October 2026).⁵⁹

Since 1 July 2024, open-ended tenancies are the norm under the Permanent Rental Contracts Act (Wet vaste huurcontracten), with fixed-term contracts of up to 2 years kept only for listed groups such as students.⁶⁰ For tenancies dated 1 July 2023 or later, the deposit is capped at two months’ basic rent, and landlords must explain in writing how they select tenants.⁵⁹

Housing and registration form a chain: BRP registration needs an address, the BSN comes with registration, and the BSN is needed for government contacts and healthcare.²⁵²⁶ Before committing to a rental, confirm that you will be able to register at the address.

Family Life: Partners, Civic Integration, Schools and Driving

Partners and children of treaty, HSM, Blue Card and ICT permit holders may work without a TWV.²¹ The family fee is €254 for an adult and €85 for a child under 18 (as of October 2026).¹⁸

Japanese nationals do not take the civic integration exam abroad.⁶¹ In the Netherlands, the Civic Integration Act 2021 obligation applies only to non-temporary stays; self-employment, highly skilled work, the Blue Card, ICT and their family members count as temporary, but a Japanese spouse joining a Dutch national has no nationality-based exemption.⁶²⁶³ The site’s guide to language preparation covers this.

Compulsory education applies to all children aged 5 to 16 living in the Netherlands, followed by a qualification duty to 18 for those without a basic qualification.⁶⁴ MEXT certifies the Japanese School of Amsterdam and the Japanese School of Rotterdam, and MOFA lists supplementary schools (Hoshuko 補習授業校) in The Hague-Rotterdam, Amsterdam, Tilburg and Maastricht (as of October 2026).⁶⁵⁶⁶ The site’s guides to children’s education abroad, Hoshuko and children’s dual nationality cover these choices.

A Japanese licence can be used for 185 days after you move and must then be exchanged.⁶⁷ Japanese licences are exchangeable for categories A and B through the municipality if you lived in Japan for 185 days in the year of issue; Expat Scheme holders working as highly skilled migrants can exchange any licence.⁶⁸ Mains power is 230 V, 50 Hz with type C and F plugs; the site’s guides to driving abroad and appliance voltage give the detail.⁶⁹

Step-by-Step Administrative Procedure & Timeline

The sequence runs from about 6 months before departure to the first 6 months in the Netherlands; the site’s master relocation timeline orders the Japan-side steps.

T-6 to T-3 months

• Choose your route; treaty applicants prepare capital and expert-checked financial documents.¹²
• HSM: secure an offer from a recognised sponsor.¹⁴ ICT: confirm 3 months’ prior group employment.¹⁶
• Chuzai: apply to JPS for the certificate of coverage (from about 6 months before).³⁹
• Working holiday: apply online from 1 January, no earlier than 90 days before travel.¹⁷

T-3 to T-1 months

• File the IND application (possible from within the Netherlands).¹²¹¹
• Obtain apostilles and sworn translations, or the embassy’s consular declaration.²⁷
• Check 30% ruling eligibility with your employer.⁴⁶
• Japan side: moving-out notification (Tenshutsu-todoke 転出届), health insurance, pension, inhabitant tax and tax representative, exit tax check and shipping.

Arrival week

• Collect your residence card at IND.
• Register in the BRP within 5 days and receive your BSN.²⁵
• Apply for DigiD and file the Zairyu Todoke.²⁶²⁸

Within 4 to 6 months

• Take out Dutch basic insurance within 4 months, or request the SVB Wlz assessment if you are a detached worker.²⁹³⁰
• File the 30% ruling request within 4 months of your first working day.⁵⁰
• Exchange your Japanese driving licence within 185 days.⁶⁷
• Treaty route: complete KvK registration and the investment within 6 months of the decision letter date.¹

Japanese Citizens vs. Foreign Residents: Critical Distinctions

Several advantages depend on the Japanese passport, not on residence (as of October 2026).^117111261

Item	Japanese citizens	Foreign residents of Japan
Dutch-Japanese Trade Treaty route	Available	Not available (ordinary self-employed route with points test)
Working Holiday	Available (18 to 30)	Not available
MVV exemption	Yes	Only if their own nationality is on IND’s list
TB test exemption	Yes	Only if their own nationality is on the list
Civic integration exam abroad	Not required	Depends on nationality
HSM, Blue Card, ICT	Available	Available on the same terms

A foreign resident whose nationality needs an MVV applies through the Dutch representation before travelling.¹²¹¹ The social security agreement applies by coverage under Japanese legislation, not nationality, but foreign nationals must weigh totalization against the lump-sum withdrawal.¹⁹ Foreign permanent residents of Japan lose that status without a re-entry permit, as the site’s guide to Japanese citizens versus foreign residents explains.

Japanese adults who voluntarily acquire another nationality lose Japanese nationality under Nationality Act Article 11(1).⁷⁰ On the Dutch side, IND says applicants aged 18 or older must renounce their other nationality after naturalisation.⁷¹

Common Pitfalls & Regulatory Compliance Risks

• Following US “DAFT” advice. The Japanese route rests on the 1912 treaty; check its own conditions with IND.³¹
• Missing the 6-month deadline or letting capital fall. Complete KvK registration and the investment in time; borrowed money does not count, and capital below the minimum leads to withdrawal.¹²
• Taking a job on a treaty permit. Employee work needs a TWV; the 2014 exemption ended for applications from 1 January 2017.¹²²
• Using last year’s salary table. HSM and Blue Card amounts change every 1 January.¹³
• Assuming 30% lasts. Rulings first applied from 2024 drop to 27% from 2027; file within 4 months.⁴⁸⁵⁰
• Guessing your insurance status. Detached workers may be barred from Dutch basic insurance, while uninsured Wlz-insured residents risk CAK fines; ask the SVB.³¹²⁹³⁰
• Starting work before the decision. Only HSM work may start on the positive decision if the letter says so; IND’s pages set no general rule for other routes.¹⁴

See also

Cross-border tax and finance

• Japan Exit Tax (Kokugai Tenshutsuji Kazei): ¥100M Portfolio Rules: whether the ¥100 million threshold and the 5-of-10-years test catch your portfolio before you leave for the Netherlands.

Japan exit procedures

• Resident Tax (Juminzei) When Leaving Japan: The January 1 Rule: how your January 1 address decides the inhabitant tax bill that follows you after departure.
• How to Appoint a Japanese Tax Representative (Nohzei Kanrinin): the agent who handles Japanese tax filings and notices once you live in the Netherlands.

Family, education and dual life

• Japanese Embassy Help: Zairyu Todoke, Tabi-Reg & Emergencies: filing the Overseas Residential Registration (Zairyu Todoke) and what a Japanese embassy can and cannot do in an emergency.

Destination guides: Europe

• Moving from Japan to Germany: Blue Card, Opportunity Card & Life: the neighbouring country’s EU Blue Card and other routes, for comparison with the Dutch options.

References & Official Sources

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Important Cross-Border Mobility & Compliance Notice

All information presented in this reference publication is compiled from official government authorities, bilateral treaties, and statutory regulations. Cross-border tax obligations, visa eligibilities, pension disbursements, and residency classifications vary significantly based on individual citizenship, financial circumstances, and length of stay. Always seek professional advice from certified tax accountants (Zeirishi), licensed immigration specialists, or competent administrative authorities before taking irrevocable administrative or financial actions.

Footnotes

1. Immigration and Naturalisation Service (IND), “Residence permit self-employed person” (sections “Requirements of the Dutch-American Friendship Treaty (DAFT) or Dutch-Japanese Trade Treaty”, “How we process your application per April 2024”, “When the scoring system does not apply”, “Working with the residence permit”, “Validity”), last updated 13 October 2026, https://ind.nl/en/residence-permits/work/residence-permit-self-employed-person ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹² ↩¹³ ↩¹⁴ ↩¹⁵ ↩¹⁶ ↩¹⁷ ↩¹⁸ ↩¹⁹

2. Government of the Netherlands (wetten.overheid.nl), Vreemdelingencirculaire 2000 (B), geldend van 10-10-2026: section “Arbeid als zelfstandige”, subheading “Het Nederlands-Amerikaans Vriendschapsverdrag en Het Verdrag van handel en scheepsvaart tussen Nederland en Japan”; chapter B2 “Uitwisseling”, “Working Holiday Scheme (WHS) / Working Holiday Programme (WHP)” (WHP Japan) and its labour-market endorsement; chapter B7 “Gezinsmigratie”, “Beperking, arbeidsmarktaantekening en geldigheidsduur”; chapter B11 “Vermogende vreemdeling (buitenlandse investeerder)”, https://wetten.overheid.nl/BWBR0012289 ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰

3. Government of the Netherlands, Treaty Database (Verdragenbank), “Treaty of Commerce and Navigation between the Kingdom of the Netherlands and Japan” (’s-Gravenhage, 6 July 1912; in force 9 October 1913; Trb. 1954, 168; Stb. 1913, 293 and 389; child treaty: exchange of notes on revival, Tokyo, 16 July 1953), https://verdragenbank.overheid.nl/en/Treaty/Details/003592 ↩ ↩² ↩³

4. Ministry of Foreign Affairs of Japan, Consular Affairs Bureau, 「海外在留邦人数調査統計 令和7年（2025年）10月1日現在」, https://www.mofa.go.jp/mofaj/files/100957047.pdf ; fetched via archive snapshot http://web.archive.org/web/20260421192127id_/https://www.mofa.go.jp/mofaj/files/100957047.pdf ↩ ↩²

5. Regulation (EU) 2018/1806, Article 4(1) and Annex II (Japan), EUR-Lex, https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32018R1806 ↩

6. European Commission, DG Migration and Home Affairs, “The Entry/Exit System will become fully operational on 10 April 2026” (30 March 2026), https://home-affairs.ec.europa.eu/news/entryexit-system-will-become-fully-operational-10-april-2026-2026-03-30_en ↩

7. European Commission, DG Migration and Home Affairs, “Smart Borders” (news items to 13 October 2026), https://home-affairs.ec.europa.eu/policies/schengen/smart-borders_en ↩

8. European Union, travel-europe.europa.eu, “To whom does the EES not apply?” (last modified 12 October 2026), https://travel-europe.europa.eu/ees/to-whom-does-ees-not-apply ↩

9. European Union, travel-europe.europa.eu, ETIAS home and “What is ETIAS?” (last modified 27 to 28 August 2026), https://travel-europe.europa.eu/etias_en and https://travel-europe.europa.eu/etias/about-etias/what-is-etias ; “ETIAS timeline explained”, https://travel-europe.europa.eu/etias/about-etias/news-corner/etias-timeline-explained ↩

10. Regulation (EU) 2018/1240 (ETIAS), Article 2, EUR-Lex, https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32018R1240 ↩

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