The DAFT 6-Month Window After Approval: What You Must Do and What You Must Actually Maintain

DAFT is not hard. What trips people up is the quiet part after approval. You have to execute the business setup, keep proof, and maintain your invested capital in a way that survives scrutiny.

This article is practical and desk-focused. It is written for DIY applicants who want to stay calm, stay compliant, and avoid the biggest misunderstanding: confusing a bank balance with invested capital.

Non-negotiable: the IND states that if you do not yet have a residence permit in the Netherlands and you are making a first-time application based on a treaty, you must register with the Chamber of Commerce within 6 months after you received your residence permit. If you do not do this, the IND may revoke your permit.

DAFT also requires a minimum investment for most business forms. The IND describes this as investing substantial capital, and notes that for most forms the minimum is €4,500 (see the IND rules link in the sources at the end). The key nuance is simple: the €4,500 is your own capital in the business. Cash is the easiest way to show it, but cash is not the only way capital can exist on paper.

What you are protecting: the IND explains that at extension it checks whether the invested capital remained in the business. That is the core concept behind this whole article.

Scope note: Expat Advisory provides planning, education, and coordination. We do not provide legal services, file applications on your behalf, file taxes, or execute investment transactions. Always confirm requirements against the official IND pages and the current IND PDF forms before you act.

In this article

What changed per April 2024, in the IND’s own words

The IND’s self-employed residence permit page includes a section titled “How we process your application per April 2024.” This is the anchor. It is the IND telling you what it expects depending on your situation, and it is the reason DAFT checklists online often conflict.

First-time treaty application and you do not yet have a Dutch residence permit: register with KvK within 6 months after you received your residence permit. The IND states it may revoke your permit if you do not.

Changing residence purpose and invoking a treaty: submit as much of the requested evidence as possible right away with your application.

Extension of a treaty-based residence permit: the IND requires annual accounts and a balance sheet or income statement, and explains it uses these to check activity and whether invested capital remained in the business.

That last line is your long-term reality. You are not trying to “get approved once.” You are building a small, boring system that keeps the business real, keeps the records clean, and keeps invested capital maintained.

Who this applies to (quick decision table)

Before you do anything, answer one question clearly: are you a first-time treaty applicant without a current Dutch residence permit, or are you switching from another permit type into a treaty-based permit? The IND treats those differently.

Your situation What the IND highlights Your practical interpretation
First-time treaty application, and you do not yet have a residence permit KvK registration is required within 6 months after you received your residence permit. Approval starts a compliance window. Execute and save proof as PDFs.
Changing residence purpose and invoking a treaty Submit as much of the requested evidence as possible right away with your application. Do not assume “I will do it later.” Build the file up front.
Extension of treaty-based residence permit Annual accounts and a balance sheet or income statement are used to check activity and that invested capital remained. You will be evaluated using real financial statements. Start acting like that now.

Desk rule: do not follow a DAFT checklist until you confirm which bucket you are in. Wrong bucket equals wrong timing.

The six-month clock (define your deadline correctly)

Do not keep the deadline in your head. Put it on a calendar. The day you receive the decision and permit details, you build the structure that makes this boring.

Step 1: create a folder called DAFT 6-Month Compliance Pack.

Step 2: save your IND decision letter and any permit pickup letter into that folder as PDFs.

Step 3: create one calendar event: DAFT 6-Month KvK Deadline. Add reminders at 30, 90, and 150 days.

Step 4: define success as having a small PDF pack that makes sense two years from now without context.

Your DAFT 6-month compliance pack (what to save as PDFs)

Here is the boring definition of “done.” At some point inside your six-month window you should have a folder that contains proof of registration and proof of invested capital in a way that is readable and defensible. Save PDFs, not screenshots.

Important nuance: the IND’s April 2024 processing note is short and highlights the KvK requirement. The IND’s application form is more detailed. In the treaty section of IND form 7524, it explicitly lists the supporting documents it expects, including a business bank statement showing the invested amount and an opening balance, and it also states financial documents must be checked by an authorized independent external expert. The safest mindset is simple: follow the IND, follow your form, and keep the evidence tidy.

Common public framing (example): IN Amsterdam describes an IND pilot where the application may be approved based on general residency requirements first, and then you have six months from the issuance date of the permit to obtain and keep on file a KvK extract, an opening balance showing invested capital (prepared by a Netherlands-based accountant with a BECON number), and a business bank account that shows the invested capital. Treat this as an operational checklist, and confirm against the IND and your current form.

What to save What “good” looks like Suggested filename (date first)
KvK registration proof KvK extract (uittreksel) saved as a PDF, readable, current. 2026-02-03_KvK_Extract_Uittreksel.pdf
Business bank statement showing invested amount Statement in the company name that clearly shows the invested amount. 2026-02-10_BusinessBankStatement_InvestedAmount.pdf
Opening balance Opening balance that shows invested capital as equity (own capital), prepared or checked by a qualified independent expert. 2026-02-18_OpeningBalance_Reviewed.pdf
IND letters Decision letter, permit pickup letter, and any later requests saved together. 2026-01-22_IND_Decision.pdf

The €4,500 rule explained: capital vs cash, and why debt matters

Here is the core idea in one sentence: the minimum is about your invested capital (your own capital in the business), not about keeping €4,500 sitting as idle cash forever.

Cash is the easiest proof because it shows up clearly on a bank statement. But the compliance concept is bigger than cash. Over time, the relevant number is your net capital position in the business, not just what is in the bank on one day.

Simple accounting definition: equity (own capital) equals assets minus liabilities. Cash is an asset. A tax debt is a liability. A loan is a liability. If liabilities rise and you do not have offsetting assets (or profits), your equity can fall. That is why “my bank balance looks fine” can still turn into a renewal problem.

Debt is the perfect example of why this matters. Borrowing can increase cash, but it also creates a liability. A loan does not automatically increase your own capital. It can even mask the reality that your equity is lower than you think.

The desk rule that prevents DAFT equity problems

Stop tracking “bank balance” as your compliance number. Track equity. Ask your bookkeeper one question: what is my current equity (in Dutch you will often see eigen vermogen) and is it safely above the minimum?

Scenario Assets Liabilities Equity (assets minus liabilities) What it means for the €4,500 concept
A) You invest €4,500 of your own funds, no debts Cash €4,500 €0 €4,500 This is the clean baseline. Bank statement and opening balance line up.
B) You borrow €4,500 and invest €0 of your own funds Cash €4,500 Loan €4,500 €0 You have cash, but no personal capital invested. This is the classic misunderstanding.
C) You have €5,000 in assets and a €1,000 tax debt Assets €5,000 Tax debt €1,000 €4,000 Your bank balance can look “above the minimum” while your net invested capital is below it due to liabilities.
D) You invest €4,500 then spend €2,000 on expenses without earning it back Cash €2,500 €0 €2,500 Expenses reduce equity. If revenue does not refill it, you can drift below the floor.
E) You invest €4,500 then buy an asset that stays on the balance sheet Cash €2,500 + Asset €2,000 €0 €4,500 Cash is lower but equity may still be intact. Over time, depreciation and expensing can affect equity, so do not run without a buffer.

This is why experienced DAFT professionals often recommend investing more than the minimum. Not because the IND wants you to hoard cash, but because real businesses have real expenses, and liabilities can appear. A buffer keeps you from accidentally slipping below the minimum on paper.

Practical advice: treat €4,500 as a floor, not a target. Build a buffer so normal startup costs do not accidentally drag your equity below the line before your business activity builds it back up.

Capital vs cash: quick FAQs

Do I have to keep €4,500 in cash at all times? No. The concept is invested capital. Cash is the simplest way to evidence it early on, but the longer-term check is whether your invested capital remained in the business based on financial statements.

Can I buy a laptop or equipment with the funds? Often yes, but the outcome depends on how it is recorded. If it remains an asset on the balance sheet, equity may remain intact. If it is expensed immediately (or you have ongoing losses), equity can fall. This is why you keep a buffer and you run monthly bookkeeping.

What if the business takes on debt? Debt can increase cash but it also creates liabilities. Borrowed money is not your invested capital. If you add liabilities without building assets or profits, your net equity can fall below the minimum even if the bank balance looks “fine.”

What about VAT and taxes? VAT collected is not “your money.” It is typically a liability until paid. If you spend the cash and still owe the VAT or tax, the liability remains and your net position suffers. The clean fix is boring: keep a tax and VAT reserve so liabilities do not surprise you.

Can I pay myself? Yes, but withdrawals reduce your net position. If you withdraw too aggressively and your business has losses or liabilities, equity can drop. Pay yourself intentionally, track equity monthly, and keep your buffer.

Deliverable 1: KvK registration and the extract

If the IND gave you a six-month clock, KvK is the first domino. Do not wait. Banks, accountants, and tax numbers become easier once the business exists in the Dutch Business Register.

For many DAFT entrepreneurs, the simplest structure to start is an eenmanszaak (sole proprietorship). KvK explains that to set up and register an eenmanszaak you register with KvK and you need DigiD. KvK also notes that after registration it passes your details to the Dutch Tax Administration (Belastingdienst), which determines whether you are an entrepreneur for VAT.

Proof rule: the moment your registration is complete, download the KvK extract (uittreksel) and save it as a PDF in your compliance pack. Do not assume you will remember where it lives later.

Deliverable 2: business bank statement showing invested amount

In the treaty section of IND form 7524, the IND is direct: the business bank account statement must show the name of the company and the capital invested. Your statement should speak for itself. A reviewer should not need your story to understand what they are seeing.

The easiest way to keep this simple is to invest your own funds into the business account, then export a statement PDF that clearly shows the company name and the invested amount. Save it in your compliance pack and move on.

Important nuance: a statement is proof of what happened in the account. Invested capital is ultimately reflected in the opening balance and later in annual accounts, because those capture assets, liabilities, and equity.

Deliverable 3: opening balance and professional check

The opening balance is where the invested-capital story becomes real accounting. It ties together your business identity, your assets, your liabilities, and your equity in one coherent snapshot. This is exactly why the IND form asks for it.

IND form 7524 also states that financial supporting documents must be checked by an authorized independent external expert (examples include a chartered accountant, a Dutch accountant-administratieconsulent, a bookkeeper, or a financial advisor). The point is not paperwork theatre. The point is credibility.

What you want the opening balance to show clearly: an equity line (own capital) that reflects your invested capital in the business. This is how you avoid the “my bank balance looked fine” trap later.

Desk execution that works for most people: once the business account is open and funded, engage a Dutch bookkeeper or accountant for a small, scoped deliverable. Ask them to prepare or review the opening balance and provide a clean PDF you can store in your compliance pack.

Important: how this interacts with IND form 7524

Even though the IND highlights the six-month KvK requirement for first-time treaty applicants without a current residence permit, the current IND form still lists treaty enclosures that include proof of registration, a business bank statement showing the invested amount, and an opening balance. In other words, the form still describes what “good evidence” looks like.

So the practical takeaway is disciplined and simple:

If you can include evidence now: do it. Complete packs are rarely a bad thing.

If you cannot include some evidence yet: build toward that same evidence and store it inside the six-month window. You are not skipping. You are sequencing.

If you are changing residence purpose: the IND says to submit as much evidence as possible right away. Treat that as your rule.

Download the current form directly from the IND and read the treaty section. Here is the official link: IND form 7524 (PDF).

A practical weeks 0 to 24 execution plan

Most DAFT failures are not about complexity. They are about postponing everything until month five. This plan gives you buffer.

Window Primary goal Desk actions that actually matter
Week 0 to 2 Define the deadline and build the pack folder Create the compliance folder. Save IND letters as PDFs. Add the deadline and reminders to your calendar. Decide your legal form.
Week 2 to 6 Register at KvK and save proof Register, then immediately download the extract (uittreksel) as a PDF. Store it in your compliance pack.
Week 4 to 10 Open business account and fund it cleanly Open the business account in the company name. Deposit your own funds. Export a statement PDF that clearly shows the invested amount.
Week 8 to 16 Produce the opening balance and professional check Engage a Dutch bookkeeper or accountant for an opening balance deliverable. Store the PDF and any confirmation.
Week 16 to 24 Stabilize a renewal-ready system Create a monthly “close” habit. Track equity (eigen vermogen). Keep a buffer above the minimum. Avoid surprise liabilities.

Money hygiene that keeps you out of trouble

DAFT becomes stressful when your accounting reality is messy. If you want it calm, keep your business money story simple. Separate accounts. Clean documentation. Monthly equity checks.

Separate personal and business money. Separate accounts, separate bookkeeping, separate logic.

Track equity, not just cash. Ask your bookkeeper for your equity number monthly. Keep a buffer above the minimum so you do not drift below the floor.

Respect liabilities. Liabilities reduce net equity unless you have assets or profits that offset them. The practical fix is boring: keep reserves and do not spend money that is earmarked for tax or VAT.

Save PDFs. Statements, extracts, opening balances, and key letters get stored in your compliance pack.

If you are an American entrepreneur, you also have the USD and US tax layer. That layer can create messy behavior if you do not design your system early. If you build a simple USD and EUR cashflow plan, the admin stays boring and predictable. That is what you want.

Renewal readiness (this is where equity gets checked)

The IND states that for extensions of treaty-based residence permits it requires annual accounts and a balance sheet or income statement to check activity and whether the invested capital remained in the business. That is an equity-driven check. It is not a screenshot-driven check.

Simple habit: do a monthly close. Reconcile transactions. File receipts. Export the bank statement PDF. Ask for your equity number. Correct problems early.

This is also why a buffer matters. If you keep equity barely above €4,500, a normal liability or a normal loss month can push you below the line on paper. A buffer is cheap insurance.

Common mistakes and the clean fixes

These mistakes are predictable. Fix them now and DAFT stays calm.

Mistake Why it creates risk Clean fix
Waiting until month five Everything becomes urgent and urgent creates sloppy documentation. Follow the week-by-week sequence and build buffer.
Confusing cash with invested capital You can have cash but low equity if liabilities exist or losses accumulate. Track equity (assets minus liabilities). Maintain a buffer above €4,500.
Borrowing to “meet the requirement” Loans create liabilities. Borrowed cash is not your invested capital. Invest your own capital and document it cleanly. Use debt carefully and understand the equity impact.
Not reserving for tax and VAT Liabilities can pile up and reduce your net position if you spend reserved cash. Create reserves and review liabilities monthly.
Proof exists but is not saved If you cannot produce it, it might as well not exist. Export PDFs and store them in one folder with date-first filenames.

Next steps and tools

If your goal is to stay DIY, you can. The win is not paying someone to “do it for you.” The win is having a clean plan and clean proof. If you want structure, here are the paths we built specifically for DAFT.

DAFT Resources Hub: /portal/daft/

DAFT DIY guide: /portal/daft/diy-guide/

DAFT DIY Companion: /daft-diy-companion/

Financial advisory packages: /financial-advisory/

Start in the Portal
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Sources and official links

lloydnapier
Author: lloydnapier

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