{"type":"document","data":{"id":"7c6628ab-9724-48e2-8c4b-db74a5ebceee","localeString":"en-GB","publishDate":"2026-04-13T14:20:39.300+02:00","contentType":"onecms:productPage","hasMacro":true,"macros":["prijs.zbt:basis.bankieren.grekening.eur"],"flexPageMetadata":{"afmBanner":false,"robotInstruction":{"noIndex":false,"noFollow":false},"description":"Een G-rekening is een speciale geblokkeerde zakelijke rekening, waarmee je loonheffingen aan de Belastingdienst betaalt."},"mainHeaderZone":{"componentType":"productHeader","coreHeader":{"body":"A G-account is a special blocked business account. You use it to pay payroll taxes and/or VAT directly to the Dutch Tax Authorities.","headerImage":{"transformBaseUrl":"https://assets.ing.com/transform/1836c777-a127-494c-a44a-a0049f7b76fa/A-group-of-construction-workers-on-scaffolding-in-construction-site","type":"image","width":4163,"altTextEN":"\"\"","altTextNL":"\"\"","altTextFR":"\"\"","altTextDE":"\"\"","original":"https://assets.ing.com/m/14384cfb0a9919f9/original/A-group-of-construction-workers-on-scaffolding-in-construction-site.jpg","extension":"jpg"},"title":"G-account","subtitle":"Handle payroll taxes and/or VAT to the Dutch Tax Authorities"},"backLink":{"textLink":{"url":"/en/business/payments/business-account","text":"Business current account"}}},"flexZone":{"flexComponents":[{"componentType":"sectionTitle","title":"Features"},{"componentType":"paragraph","richBody":{"value":""}},{"componentType":"sectionTitle","title":"When do you need a G-account?"},{"componentType":"paragraph","richBody":{"value":"

Do you supply, lend or second staff on the Dutch market? Then the company hiring your staff (the client or main contractor) may ask you to open a G-account. Payroll taxes for the temporary worker is then paid via this account. The client or main contractor pays the expected amount of payroll taxes, the VAT, or both depending on what is linked to the G-account into your G account. You can only use the G-account to make payments to the Dutch Tax Authorities or to other G-accounts.

"},"textLinks":[{"url":"https://belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/when_must_you_withhold_payroll_taxes1/when_you_are_under_the_obligation_to_act_as_a_withholding_agent1/you_post_hire_out_or_second_personnel_in_or_to_the_netherlands1/g_account","text":"Read more about the G-account on the Dutch Tax Authorities website"}]},{"componentType":"sectionTitle","title":"Request G-account"},{"componentType":"paragraph","richBody":{"value":"
  1. Open aG-account agreement(Dutch) with the Dutch Tax Authorities. To do so, visit www.belastingdienst.nl or call the Tax Information Line (0800-0543). To apply for a G-account, you'll need a Business Current Account with ING. Don't have one yet? First, open aBusiness Current Account.
  2. Once you have received a G-account agreement from the Dutch Tax Authorities, you can apply for a G-account with us. You can do this using the application form below. Download the form and complete it in full.  

    Note: If you are a business customer in the Corporate Clients segment, please contact our colleagues of the Customer Loyalty Team to apply for a G-account.

    G-account application form (Dutch)
  3. Then print the application form and ensure that both the application form and the G-account agreement with the Dutch Tax Authorities are signed by the legal representative(s). 

    Note: In case of joint authorization, at least two representatives known to ING must sign the application form on behalf of the organization. 
  4. You can now submit a request to ING to open a G-account. Please send the application form along with the original G-account agreement from the Dutch Tax Authorities (in triplicate) in an unstamped envelope to:


    ING 
    Antwoordnummer 40620
    8900 TA Leeuwarden
     

  5. You’ll receive confirmation from ING once your G-account is opened. In most cases, this takes up to 14         days after we receive your application. You’ll also get confirmation from the Dutch Tax Authorities. You         can only start making payments to the Dutch Tax Authorities once you’ve received their confirmation.
"}},{"componentType":"sectionTitle","title":"Closing your G-account"},{"componentType":"paragraph","richBody":{"value":"

Want to close your G-account? You can do this by filling in a closure form on the Dutch Tax Authorities website or by calling the Tax Information Line (0800-0543). Complete the form on your computer, print it, sign it and send it to:

Belastingdienst/Centrale Administratieve Processen
Team Wka
Postbus 9048
7300 GK Apeldoorn 

The Dutch Tax Authorities will handle the rest and inform ING about your request. You don’t need to contact us yourself.

"}},{"componentType":"sectionTitle","title":"Costs of G-account"},{"componentType":"paragraph","richBody":{"value":"

A G-account costs %{prijs.zbt:basis.bankieren.grekening.eur}% per account per month. You’ll also pay for payments and account information. You can find these costs in ourprice overview.

Currently, no interest is paid on a G-account. It’s a blocked account that can only be used to pay payroll taxes to the Dutch Tax Authorities or to other G-accounts.

"}},{"componentType":"linkList","iconTitle":{"title":"Downloads & informatie G-rekening"},"textLinks":[{"url":"https://assets.ing.com/m/dc5efcc58961f458/original/Aanvraagformulier-G-rekening.pdf","text":"Aanvraagformulier G-rekening"},{"url":"https://assets.ing.com/m/87315417921614a8/original/Voorwaarden_G_rekening.pdf","text":"Voorwaarden G-rekening"}]},{"componentType":"linkList","iconTitle":{"title":"Meer over betalen"},"textLinks":[{"url":"/zakelijk/betalen/betalingen-doen","text":"Betalingen doen"},{"url":"/zakelijk/geld-ontvangen","text":"Geld ontvangen"},{"url":"/zakelijk/geld-ontvangen/ing-checkout","text":"Online betalingen ontvangen"},{"url":"/zakelijk/betalen/contant-geld","text":"Contant geld storten en opnemen"},{"url":"/zakelijk/betalen/zakelijke-creditcards/businesscard","text":"Zakelijke creditcard aanvragen"},{"url":"/zakelijk/betalen/zakelijke-rekening","text":"Zakelijke rekening openen"}]},{"componentType":"linkList","iconTitle":{"title":"All business accounts"},"textLinks":[{"url":"/en/business/payments/business-account/startup-business-package","text":"Startup business package"},{"url":"/en/business/payments/business-account/entrepreneur-package","text":"Entrepreneur package"},{"url":"/en/business/payments/business-account/associations-and-foundations-starters","text":"Associations & foundations starter"},{"url":"/en/business/payments/business-account/associations-and-foundations","text":"Associations & foundations non-starter"},{"url":"/zakelijk/betalen/zakelijke-rekening/extra-zakelijke-rekening","text":"Extra business account"},{"url":"/zakelijk/betalen/zakelijke-rekening/g-rekening","text":"Tax payments account"},{"url":"/zakelijk/betalen/zakelijke-rekening/derdengeldenrekening","text":"Third-party funds account"},{"url":"/en/business/payments/business-account/foreign-currency-account","text":"Foreign currency account"}]}]}}}