On January 6, 2014, the Persons Database Act (Wet basisregistratie personen; “BRP Act”) will take effect. The implementation of the BRP Act will see the permanent demise of the social security number and the introduction of the RNI as a means of registering non-residents. At the same time, municipalities will be allowed to impose administrative penalties and the departure registration procedures will be changed. These changes will affect the way in which KPMG Meijburg Expatriate Services can assist employers, for example, because newly arrived employees will have to register at an RNI Desk in person.
Residents and non-residents
Everyone who resides in the Netherlands for four months or longer is registered in the municipal personal records database (Gemeentelijke Basis Administratie; “GBA”). They are referred to as residents. All others are referred to as non-residents, i.e. people who do not reside in the Netherlands or who stay in the Netherlands for less than four months. They are not registered in the GBA.
One centralized registration: the RNI
Non-residents may, however, have to deal with Dutch government bodies. For example, because they work or reside temporarily in the Netherlands, or because they resided in the Netherlands, but now reside abroad and receive a pension. At present, each government body keeps its own register of non-residents with whom it deals. The RNI will centralize all the data and verify it in the same way.
There are a number of ways in which non-residents can be registered in the RNI:
- they can register, in person, as a non-resident at the RNI Desk. If the person does not meet the criteria for registration as a resident in the GBA, they will automatically be included in the RNI;
- a government body, such as the Dutch Tax and Customs Administration or the Social Insurance Bank (Sociale Verzekeringsbank; “SVB”), can have non-residents registered in the RNI;
- a GBA registration will be transferred to the RNI upon emigration of a resident;
- at the time of introduction of the RNI, everyone who is registered as a non-resident with the Dutch Tax and Customs Administration, SVB, the Employee Insurance Agency (Uitvoeringsinstituut Werknemersverzekeringen; “UWV”), or Healthcare Insurance Board (College voor Zorgverzekeringen; “CWZ”) will automatically be registered in the RNI.
Eighteen Dutch municipalities will have an RNI Desk:
Alkmaar, Almelo, Amsterdam, Breda, Den Haag, Doetinchem, Eindhoven, Goes, Groningen/Eemshaven, Heerlen, Leeuwarden, Leiden, Nijmegen, Rotterdam, Terneuzen, Utrecht, Venlo, Zwolle.
It is expected that these Desks will open on the date the BRP Act takes effect − January 6, 2014. However, this date is subject to change.
Receiving a National Identification Number (burgerservicenummer; “BSN”) by way of an RNI registration
As of January 6, 2014, the Dutch Tax and Customs Administration will no longer issue social security numbers. A BSN can then only be obtained in person at an RNI Desk.
The conditions for RNI registration are that the person must be able to provide proof of their identification and have a foreign home address.
At present it is still unclear whether the RNI Desk will also assess whether the person is entitled to work in the Netherlands; in that case non-residents may be asked to provide evidence of a work permit if they need this to work in the Netherlands.
Under the BRP Act, the Dutch Tax and Customs Administration, SVB, UWV and CVZ can request that a non-resident be registered in the RNI, and it will also be possible for these bodies to issue BSNs. However, these possibilities are subject to administrative obligations on their part.
It is not yet clear to what extent these government bodies are prepared to take advantage of these powers, for example, by facilitating the RNI registration of specific target groups, such as the Dutch Tax and Customs Administration facilitating the registration of board members.
Consequences of having KPMG Meijburg Expatriate Services request social security numbers on your behalf
With immediate effect, it is no longer possible to have KPMG Meijburg Expatriate Services (“KPMG”), on behalf of the Dutch Tax and Customs Administration, provide proof of identification for individuals requesting social security numbers. However, it is still possible to make use of the special arrangement, which allows requests for social security numbers for board members to be made in writing. It is expected that this arrangement will be continued, even after January 6, 2014, but how it will then work in practice is still unclear.
We expect that the new procedure and how the RNI Desk will operate in practice will be explained in more detail in the coming period.
In any case, KPMG can assist you with your RNI registration, for example, by arranging a meeting, providing information on the necessary documentation and also, if so desired, accompanying you to the RNI Desk.