G-account
If you send out, lend out or second personnel on the Dutch market, a hirer may ask you to open a g-account. A g-account is a blocked bank account. The g-account is linked to one or more payroll tax subnumbers and/or sales tax subnumbers.
Payroll tax subnumbers and/or sales tax subnumbers are provided when applying for the G-account. This G-account can then only be used to pay payroll taxes and/or VAT for these subnumbers to the Tax Authorities.
The hirer deposits the estimated amount of payroll taxes or VAT into your g-account. With this amount, you pay the payroll taxes or VAT for a payroll tax subnumber or sales tax subnumber that is linked to the g-account. If you do not pay, the Tax Authorities cannot hold the hirer liable for the amount that the hirer has deposited into the g-account.
Source: Belastingdienst
- Published:14 jan 2025 12:39
- TypeBegrippen
- Category
- Product
- AvailabilityOpenbaar