Many European Union Countries are aligning their regulations, strengthening controls, and introducing new preliminary obligations for operating on construction sites.
After Countries like Finland, Sweden, Estonia, France, Italy, and Spain, the Netherlands has also implemented its national legislation, extending it to include the cross-border posting of workers. The Netherlands has therefore identified several activities that require prior verification. These include:
- Sewer connection,
- Demolition or asbestos removal,
- Installation and management of cables and pipelines,
- Renovation or demolition of protected monuments,
- Construction, reconstruction, or renovation.
Regulations Governing the Dutch Construction Sector
A foreign legal entity intending to operate temporarily in the Netherlands must inform the relevant Dutch authorities about the planned cross-border service. These provisions are based on Directives 96/71/EC, 2014/67/EU, and 2018/957/EU. In the Netherlands, even a self-employed worker must report their temporary activity if it takes place in the:
- Agriculture, forestry and fishing;
- Manufacturing;
- Construction;
- Transportation and storage;
- Accommodation and food service activities;
- Renting and leasing of tangible goods and other business support services;
- Human health and social work activities.
If you plan to build, renovate, or demolish in the Netherlands, you must comply with the Decree on Construction Work in the Living Environment (Besluit bouwwerken leefomgeving, Bbl), the Environmental and Planning Act (Omgevingswet), and the Environmental Plan (Omgevingsplan). The first outlines technical standards for the safety, health, usability, and sustainability of buildings. The second divides construction activities into a technical part and an environmental planning one. The third contains building regulations related to the living environment (e.g., surface area, maximum height, permitted activities in the building).
Definition of Construction Work in the Netherlands
In addition to notifying the competent Dutch authorities, for construction work, a specific notification must be submitted via the Netherlands Labour Authority (Nederlandse Arbeidsinspectie, NLA) portal before work begins. This applies only if:
- The work is expected to last more than 30 working days and involve more than 20 workers simultaneously, or
- The work is expected to exceed 500 man-days (e.g., 10 workers for 50 days or 5 workers for 100 days).
Furthermore, for specific activities such as:
- Construction, reconstruction, and renovation,
- Tree felling,
- Installing advertising on premises,
- Fire safety responsibilities in a building,
- Road construction,
- Opening a restaurant business,
- Starting a home-based business,
it is necessary to apply online for an environmental and planning permit, the Omgevingsvergunning. This permit may vary depending on the specific location where the work will take place. To verify whether a permit is required, the Dutch authorities provide the Omgevingsloket portal. If required, the permit is typically granted within approximately 8 weeks.
Health and Safety Plan
The Quality Assurance for Building Act (Wet kwaliteitsborging voor het bouwen), effective from January 1, 2024, introduces stricter controls in the construction sector. The aim is to ensure that construction companies perform tighter quality checks on their work. The goal is to both improve building quality and reduce – ideally eliminate – risks during construction.
For construction work subject to notification to the NLA or potentially hazardous to workers, the employer must also draft a Health and Safety Plan. This document is typically required when multiple companies are working on the same site. The plan should include:
- Risk assessments of planned activities,
- Prevention and emergency measures,
- The companies involved, etc.
Professional Roles on the Construction Site
4.1 Safety Coordinator
For construction and demolition work involving health and safety risks on-site—or in nearby areas—a Safety Coordinator must be appointed to:
- Ensure the effectiveness and adequacy of the preventive measures;
- Coordinate activities and inform the workers involved;
- Take additional safety measures when necessary.
Whether a Safety Coordinator is required depends on a risk matrix to be completed during the environmental and planning permit application. This role may also be performed by a worker already on-site.
4.2 Quality Control Officer
For new construction projects, the plan or work program must be signed by a Quality Control Officer, a mandatory figure for works falling under Consequence Class 1, i.e., the lowest risk category.
Before work begins, this officer evaluates the risks associated with the construction/work plan and defines measures to prevent or limit damage. This figure must:
- Be independent and unaffiliated with the companies involved,
- Be registered in the national professional register,
- Draft a safety plan,
- Ensure the completed construction complies with regulations,
- Formally declare that the finished project complies with national laws.
Tax Obligations
When supplying goods or services in the Netherlands, VAT must be paid in the Country where the service is performed. However, VAT is typically charged to the Dutch client via reverse charge. This means you may be exempt from VAT registration in the Netherlands if:
- Your client is a business established in the Netherlands or has a permanent establishment there;
- Your client is a company based in the Netherlands.
