eHerkenning for foreign companies has quietly become one of the biggest practical obstacles to Dutch tax compliance. From 2026, the Dutch Tax Administration (Belastingdienst) is moving more and more filings to online portals that can only be accessed with this Dutch business login. For a foreign-owned Dutch BV or a non-resident company with an overseas director, obtaining one is anything but straightforward. This guide explains why you keep hitting a digital wall, which filings now require the login, and the one solution most foreign businesses have never heard of: chain authorisation through a Dutch intermediary.
What is eHerkenning and why it suddenly matters
eHerkenning is the Dutch government’s digital login system for businesses. It is how a company proves its identity when accessing government portals, including, increasingly, the portals of the Dutch Tax Administration.
Think of eHerkenning as a DigiD for companies. It is issued not by the government itself but by approved commercial providers, at different assurance levels; for most Belastingdienst portals a level EH3 login is required. Once your organisation holds a valid eHerkenning login, an authorised person can access Mijn Belastingdienst Zakelijk (the business tax portal), the Gegevensportaal (data portal) and other government services.
For years, many foreign-owned businesses could avoid the topic altogether: paper forms, commercial filing software, or a Dutch service provider covered most obligations. That era is ending. The Belastingdienst is replacing its legacy IT systems, and each migration pushes another filing behind an eHerkenning-protected login. If your company has any Dutch filing obligation, the question is no longer whether you will run into eHerkenning, but when.
Why eHerkenning for foreign companies is so hard to obtain
eHerkenning is built around two assumptions: registration in the Dutch Chamber of Commerce (KvK) and verifiable identification of the company’s legal representative. Foreign-owned companies often struggle with the second, and non-resident companies can fail on both.
In practice, this is where applications stall:
- Identity verification of the overseas director. The eHerkenning provider must verify the identity of the person legally entitled to represent the company. For a director living in Shanghai, Dubai or New York, this typically means certified copies of identity documents, sometimes legalisation or in-person verification, a process that can add weeks and, in some corporate structures, simply never completes.
- Corporate directors and layered structures. Where the Dutch entity is managed by a foreign corporate director, providers need to trace authority through the chain of entities, with supporting foreign registry extracts. Every layer adds documentation, translation and delay.
- No KvK registration at all. A non-resident company that is registered with the Dutch Tax Administration for VAT purposes but not with the KvK generally cannot obtain eHerkenning in the first place, leaving it locked out of portals that assume every user has one.
- Lead time. Even in straightforward cases, the Belastingdienst itself warns that arranging a login can take several weeks. If you discover the requirement two weeks before a filing deadline, you have a problem.
None of this is theoretical. We regularly onboard foreign-owned Dutch entities whose compliance is fully in order on paper, but who physically cannot log in to submit anything.
Locked out of a Dutch tax portal with a deadline approaching?
We can usually file on your behalf under chain authorisation within days, with no eHerkenning needed on your side. Free, no-obligation assessment of your situation.
Book a free assessmentWhat changes in 2026: Dutch tax portals go digital-only
Two developments make 2026 the year eHerkenning for foreign companies becomes unavoidable: the digitalisation of VAT refund requests for non-EU businesses, and the first Pillar Two filing cycle running through eHerkenning-protected channels.
1. VAT refunds for non-EU businesses move online. The Belastingdienst is replacing its VAT IT systems. As part of that migration, businesses established outside the EU that reclaim Dutch VAT (without filing Dutch VAT returns) must, from the second quarter of 2026, submit refund requests digitally through Mijn Belastingdienst Zakelijk. Logging in requires DigiD or eHerkenning, and without a valid login, no refund request can be submitted. The paper form is on its way out.
2. Pillar Two filings run through eHerkenning-protected channels. The Netherlands opened its Pillar Two filing infrastructure in June 2026. The notification is submitted through the Gegevensportaal and the Dutch top-up tax return through Mijn Belastingdienst Zakelijk, and both require eHerkenning. For foreign-headquartered groups with a Dutch subsidiary or holding entity, this turned an abstract login question into a hard compliance dependency. See our full guide to Pillar Two reporting in the Netherlands.
| Filing / action | Portal | Login required |
|---|---|---|
| VAT refund request, non-EU business (from Q2 2026) | Mijn Belastingdienst Zakelijk | eHerkenning / DigiD |
| Pillar Two notification (kennisgeving) | Gegevensportaal | eHerkenning |
| Pillar Two top-up tax return | Mijn Belastingdienst Zakelijk | eHerkenning |
| VAT returns, payroll tax and other business filings | Mijn Belastingdienst Zakelijk (where not filed via software or an intermediary) | eHerkenning |
The direction of travel is clear: as the Belastingdienst completes its system migrations, expect additional filings and correspondence to move behind the same login. Foreign groups that solve the access question once, structurally, will not have to revisit it with every new obligation.
The fix: chain authorisation (ketenmachtiging)
Chain authorisation lets a Dutch intermediary log in and file on your company’s behalf using the intermediary’s own eHerkenning. Your company signs an authorisation once and never needs its own Dutch login.
Ketenmachtiging is the mechanism the eHerkenning system itself provides for exactly this situation. It works as follows:
- Your company signs a chain authorisation, appointing a Dutch intermediary for defined government services (for example, Mijn Belastingdienst Zakelijk).
- The authorisation is registered with an approved eHerkenning provider.
- The intermediary then accesses the relevant portals with its own eHerkenning login and acts on your behalf: submitting the VAT refund request, filing the Pillar Two notification, responding to the Belastingdienst.
The advantages for foreign-owned businesses are significant. There is no identity-verification marathon for your overseas director. There is no annual Dutch login subscription to manage. And because the intermediary handling the login is typically also the one preparing the filings, access and compliance sit in one pair of hands: no more forwarding one-time codes across time zones the night before a deadline.
Chain authorisation does require care in scoping: the authorisation specifies which services the intermediary may access, and it should match your actual filing obligations. This is worth setting up properly once, rather than service-by-service under deadline pressure.
How Oakhill helps
Oakhill Financial Services acts as the Dutch “boots on the ground” for foreign-owned companies. We set up chain authorisation so that our team files on your behalf through our own eHerkenning, and we combine that access with the underlying compliance work itself: VAT registration and returns, fiscal representation and the Article 23 import VAT licence, Pillar Two notifications and returns, CbC notifications, corporate income tax and annual accounts. Where obtaining your own eHerkenning does make sense, for example for groups that want direct portal access long-term, we guide the application and manage the provider process for your directors.
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Book a free assessmentFrequently asked questions
Can a foreign company get eHerkenning without a Dutch resident director?
Often yes, but expect a longer process. The eHerkenning provider must verify the identity and authority of the legal representative, which for overseas directors typically involves certified identity documents and supporting corporate documentation. In layered structures with corporate directors, the process can take weeks or stall entirely. Chain authorisation through a Dutch intermediary avoids the issue altogether.
What is chain authorisation (ketenmachtiging)?
Chain authorisation is an arrangement within the eHerkenning system under which your company authorises a Dutch intermediary to access specific government portals on its behalf. The intermediary logs in with its own eHerkenning and submits filings for you, so your company does not need its own login or to verify its directors’ identities with a Dutch provider.
Do we need eHerkenning for Pillar Two filings in the Netherlands?
Yes. The Dutch Pillar Two notification is filed through the Gegevensportaal and the top-up tax return through Mijn Belastingdienst Zakelijk, and both portals require eHerkenning to log in. A Dutch intermediary can file these on your behalf under chain authorisation.
What changes for non-EU businesses reclaiming Dutch VAT in 2026?
From the second quarter of 2026, businesses established outside the EU must submit their Dutch VAT refund requests digitally through Mijn Belastingdienst Zakelijk instead of on paper. Logging in requires a valid Dutch digital identity such as eHerkenning, and without one no refund request can be submitted, so access should be arranged well before the refund deadline.
How long does it take to arrange eHerkenning or chain authorisation?
The Belastingdienst warns that obtaining eHerkenning can take several weeks, and foreign directors or corporate structures can extend that considerably. Chain authorisation through an intermediary that already holds eHerkenning is usually much faster, often a matter of days once the authorisation is signed and registered.
Related reading
This article provides general information on eHerkenning and Dutch tax portal access as at July 2026 and does not constitute tax or legal advice. Requirements, portals and timelines are subject to change; always confirm the current position for your specific situation. Source for the 2026 VAT refund changes: the Dutch Tax Administration.