{"type":"document","data":{"contentType":"onecms:productPage","flexPageMetadata":{"afmBanner":false,"description":"A G-account is a special blocked business account, which you use to pay payroll taxes, income tax and social security premiums, to the Dutch Tax Authorities.","robotInstruction":{"noFollow":false,"noIndex":false}},"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 are then paid via this account. The client or main contractor pays the expected amount of payroll taxes, VAT, or both 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":[{"text":"Read more about the G-account on the Dutch Tax Authorities website","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"}]},{"componentType":"sectionTitle","title":"Request G-account"},{"componentType":"paragraph","richBody":{"value":"
  1. Open a G-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 a Business 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 organisation. 
  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.
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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.

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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 our price 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.

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