Tax number

Steps

1. If you stay more than 4 months: register in the BRP at the town hall (gemeente) of your municipality within 5 days of your arrival (fiche NL-SEJOUR-TOUS-001).
2. The BSN is assigned to you at this registration. You do not have to make a separate application.
3. If you stay less than 4 months, or do not live in the Netherlands: register in the register of non-residents (Registratie Niet-Ingezetenen, RNI) with your address abroad, in person at one of the 19 RNI desks in Dutch municipalities (free); you also receive a BSN. Beyond 4 months, the RNI desk is no longer possible: you must register with the municipality where you live.
4. Give your BSN to your employer, your health insurer, your doctor and your children's school.

Documents

• Those for BRP registration: valid ID and the documents requested by the municipality (see NL-SEJOUR-TOUS-001).

Costs and timelines

• Timeline: the BSN is assigned as soon as you register in the BRP, to be done within 5 days of arrival.
• Format: 9 digits (Rijksoverheid), the format of the Dutch tax identification number for individuals according to the EU Official Journal (2016/C 481/08).
• Cost: BRP registration, which gives the BSN, is free (Rijksoverheid).

Common pitfalls

• One BSN, not two numbers. The same number is used for the administration, health and taxes: Rijksoverheid states that you need it for your dealings with the State, for example to request care or settle your taxes.
• Healthcare providers must use it. General practitioners and health insurers are required to use your BSN to identify you: ask for it as soon as you register in the BRP.
• At school, it changes name. It is called PGN (persoonsgebonden nummer) there: it is the same number as your BSN. A pupil who does not yet have a BSN receives a provisional onderwijsnummer (education number), created by DUO (the public education body).
• Sharing your BSN just anywhere. Private bodies can only use it if the law provides for it. Be wary of unjustified requests.
• Delayed registration. If you need a residence permit (non-EU national), you do not have to register within 5 days: registration waits until your stay is regular. If your identity requires additional verification, you may wait for the result before registering.

What changes by country of origin

• EU and EEA citizens: BSN as soon as you register in the BRP.
• Swiss nationals: same procedure.
• British nationals (including Scots): registration in the BRP, and therefore the BSN, may have to wait until your stay is regular (IND residence permit or Withdrawal Agreement document).