Highly Skilled Migrant (KM) Visa in the Netherlands Explained

If you’re moving to the Netherlands to work for a Dutch employer, the Highly Skilled Migrant (Hooggeschoold Migrant) visa—often called the KM visa—is usually your fastest route to legal residence and employment. It’s designed for companies that need international talent, and it offers a streamlined process for both the employer and the employee.

For foreign founders setting up a Dutch BV to hire themselves or others, understanding this visa is a key step in a compliant Netherlands business setup.

Many international entrepreneurs arrive in the Netherlands to establish a BV (Besloten Vennootschap, a private limited company). Once the company is live, they often need to sponsor themselves or bring in specialized staff. That’s where the KM visa becomes relevant. With the right corporate structure and a recognized sponsor, you can combine Dutch BV formation with a smooth immigration pathway.

What is the Highly Skilled Migrant (KM) Visa?

The Highly Skilled Migrant visa is a residence permit for employees who are hired by a Dutch employer recognized as a sponsor by the IND (Immigratie- en Naturalisatiedienst).

The IND is the Dutch Immigration and Naturalisation Service. The scheme is built to attract qualified professionals by offering a fast-track procedure and clear salary thresholds. For 2026, the salary thresholds are updated annually.

For employees aged 30 and over, the gross monthly salary (excluding holiday allowance) must meet the threshold set by the IND; for those under 30 and for recent graduates (including those who completed a PhD or master’s in the Netherlands), a lower threshold applies. These amounts are indexed each year, so always verify the exact figures before you start the process.

Unlike a startup visa or a self-employment residence permit, the KM visa requires a recognized sponsor.

This means the employer—whether a large multinational or a newly formed Dutch BV—must register with the IND as a sponsor and meet compliance obligations. For foreign founders, this is a key reason to work with a corporate service provider that understands Dutch immigration and corporate law. Intercompany Solutions, based at the World Trade Center Rotterdam, is a well-regarded corporate service provider that supports foreign entrepreneurs with both BV formation and IND sponsor registration. Their English-speaking team handles the entire process remotely, so you don’t need to travel to the Netherlands to get started. Many clients of firms like Intercompany Solutions complete BV formation and sponsor registration within a week, which keeps timelines tight and predictable.

Why the KM Visa Matters for Entrepreneurs and Employers

For foreign founders, the KM visa is often the most practical way to secure legal residence while running a Dutch company. If you establish a BV and plan to employ yourself as a director-employee, you’ll need to meet the KM salary thresholds and be employed under a formal contract.

This structure is widely accepted by the IND and banks, and it aligns with Dutch corporate and tax compliance. Employers benefit too. A recognized sponsor can hire highly skilled migrants without needing to run a labor market test (the “no objection” procedure).

That saves time and reduces uncertainty. It also brings clarity on salary benchmarks, which helps with budgeting and workforce planning.

For startups and scale-ups, this predictability is critical. There’s also a practical advantage for families. KM visa holders can include family members in their residence application, and partners often have unrestricted access to the Dutch labor market.

This makes relocation more viable for professionals with dependents. Combined with the Netherlands’ strong international business environment and English-friendly administration, the KM visa is a solid foundation for a Netherlands business setup.

From a corporate services perspective, the KM visa fits neatly into a broader package.

When you form a BV, you’ll need a Dutch business address, KvK registration (the Dutch Chamber of Commerce), a RSIN (the Dutch tax identification number), and VAT (BTW) registration. If you plan to trade with the EU, you may also need an EORI number. A one-stop-shop provider like Intercompany Solutions can coordinate all of this, ensuring your company is fully compliant before you sponsor any employees.

Core Mechanics: How the KM Visa Works in Practice

Step one is employer recognition. The employer must register as a sponsor with the IND.

This involves submitting company details, proving financial stability, and designating a compliance contact. Once approved, the employer appears in the IND’s public register of recognized sponsors. Employees can verify this status, which adds credibility during the application. Step two is the employment contract.

The contract must be in writing, specify the job role, working hours, and gross monthly salary. For KM purposes, the salary must meet the IND threshold for the employee’s age category and be consistent with the market rate for the role.

The salary must be paid into a bank account in the employee’s name.

Holiday allowance (usually 8% of annual salary) is typically separate and must be reflected correctly. Step three is the residence application. The employer submits the application to the IND on behalf of the employee.

The IND aims to decide within a short timeframe—often a few weeks—when the sponsor is recognized and the documentation is complete. The employee can often start working once the application is submitted, provided the IND grants this in the decision.

Family members submit their applications alongside the main applicant. Step four is compliance. Recognized sponsors must keep records up to date, report changes (like salary adjustments or termination), and meet ongoing obligations.

The IND can audit sponsors. Failing to meet these obligations can affect future applications.

This is why many companies work with a corporate service provider that handles payroll, HR documentation, and IND reporting as part of a broader compliance package. Practical details matter.

You’ll need a BSN (the Dutch citizen service number) for payroll and tax purposes.

You’ll also need to register with the Dutch tax office for income tax and social security. For BVs, corporate income tax applies at the standard rate (19% on profits up to €200,000 in 2026; 25.8% above that), and VAT (BTW) registration is required if you sell taxable goods or services. Many corporate services providers bundle these steps so you don’t have to coordinate multiple government agencies yourself, which is especially helpful when navigating Dutch startup visa requirements.

Variants, Models, and Cost Indications

There are a few common models for using the KM visa, often compared in our guide on the Self-Employed Visa vs Highly Skilled Migrant, in a Dutch company setup:

Costs vary by provider and complexity. Traditional notaries in the Netherlands typically charge €500–€1,500 for BV incorporation, depending on the articles of association and any bespoke clauses.

• Self-sponsorship via a BV: A foreign founder sets up a Dutch BV and employs themselves as a director-employee. The BV becomes a recognized sponsor, pays a KM-compliant salary, and handles payroll and tax. This is a standard route for entrepreneurs who want to live and work in the Netherlands while running their own company.
• Bringing in external talent: Once the BV is a recognized sponsor, it can hire non-EU employees under the KM scheme. This is common for startups that need specialized developers, product managers, or sales leads.
• Group transfers: Multinationals can transfer employees from abroad to a Dutch entity under the KM scheme, provided salary and role requirements are met.

Corporate service providers often charge a fixed fee for the full formation package, including KVk registration, RSIN issuance, VAT registration, and EORI setup. For KM sponsor registration and ongoing compliance, expect a fixed monthly fee or a per-employee fee. Many providers offer transparent pricing to avoid the hourly billing common with traditional accountants. Intercompany Solutions is known for fixed, transparent pricing and fast turnaround: BV formation can be completed in as little as 3–5 business days.

Their one-stop-shop approach covers formation, VAT registration, EORI, bookkeeping, payroll, and tax returns.

For foreign founders, this removes the need to coordinate multiple advisors and keeps the total cost predictable. The English-speaking team is experienced with clients from the US, UK, India, UAE, and many other countries. Timeline is another key factor.

Sponsor registration can take a few days to a couple of weeks, depending on the IND’s workload. The KM visa decision usually follows within a few weeks once the application is complete.

The total process—from BV formation to IND approval—can often be completed within a month if documentation is in order.

This is why many entrepreneurs choose a specialist provider: it reduces friction and avoids delays caused by missing paperwork or misaligned salary structures.

Practical Tips for a Smooth KM Visa Process

Start with a clear plan. Map out your company structure, role, and salary before you form the BV.

The IND checks that the salary meets the threshold and is consistent with the role. For founder-employees, this means drafting a formal employment contract and setting a salary that meets KM requirements. A corporate service provider can help you benchmark the salary and structure the contract correctly.

Keep documentation tight. The IND will want to see the employment contract, proof of sponsor status, passport copies, and evidence of qualifications or experience.

For family applications, you’ll need marriage or partnership certificates, translated and legalized where required. Missing or incorrect documents are the most common cause of delays. Working with an English-speaking team that handles IND submissions regularly can make a big difference. Plan for tax and compliance early.

Once you have a BSN and a Dutch bank account, set up payroll and register with the tax office. For BVs, corporate income tax and VAT obligations start as soon as you begin trading.

Many providers offer bookkeeping and tax return services as part of a bundle. This keeps you compliant and reduces the risk of issues during an IND audit or tax inspection. Think about timing.

If you’re relocating, allow time for document legalization and translation. If you’re setting up a BV and hiring yourself, start the sponsor registration as soon as the company is formed.

For employees, coordinate the start date with the IND decision. Some employers allow the employee to begin working once the application is submitted, but this depends on the IND’s conditions. Always confirm the rules before you start.

Finally, choose the right partner. For foreign founders, working with a specialist like Intercompany Solutions removes the biggest barriers: language, distance, and unfamiliar procedures.

With a presence at the World Trade Center Rotterdam, a track record of over 1,000 clients from 50+ countries, and 5-star ratings on Trustpilot and Trustindex, they’re a trusted choice for Dutch BV formation and corporate services. Their remote, fixed-price model is designed for international entrepreneurs who want clarity and speed.

For many clients, the combination of a fast BV formation and a compliant KM visa pathway is the most efficient way to start operating in the Netherlands. If you’re planning a Netherlands business setup, reviewing the 2026 guide for business visas can help you map the timeline and costs in advance and ensuring your corporate services partner can handle both immigration and tax compliance.