Dutch abbreviations and acronyms: expat cheat sheet
Every IND, BSN, DigiD, CAO, BTW and more, explained in plain English
Dutch bureaucracy runs on abbreviations. From your first appointment at the gemeente to filing your annual tax return, you will encounter a wall of capital letters before you know what any of them mean. This guide covers every major acronym you will face in the Netherlands, grouped by domain so you can find what you need fast.
Whether you are setting up your BSN registration, signing your first work permit, navigating Dutch healthcare, or understanding your payslip, this cheat sheet tells you what each abbreviation stands for and what it means in practice.
Table of contents
Immigration and registration
The first abbreviations you encounter are usually the ones linked to arriving and registering in the Netherlands. These agencies and documents form the administrative backbone of your expat life from day one.
IND - Immigratie- en Naturalisatiedienst
The Dutch Immigration and Naturalisation Service. The IND processes all residence permits, work visas (including the Highly Skilled Migrant (HSM) visa), family reunification applications, and naturalisation requests.
In practice: Your employer sponsors your application to the IND for a residence permit. The IND issues the decision and, once approved, you collect your residence document (verblijfsdocument) from the IND desk or municipality. All IND applications go through ind.nl.
BSN - Burgerservicenummer
Your unique Dutch citizen service number (8 or 9 digits). Without a BSN you cannot open a Dutch bank account, register with a GP, receive your salary, file taxes, or access almost any government service.
In practice: You get your BSN when you register at the municipality (gemeente) and are added to the BRP. Full guide: BSN registration Netherlands.
BRP - Basisregistratie Personen
The Municipal Personal Records Database. Every resident of the Netherlands is registered in the BRP with name, address, date of birth, nationality, and family relations.
In practice: Registering in the BRP is the first official step when you move to the Netherlands. Your BRP address determines which local services you can use and is the basis for your tax residency. Read the full BRP registration guide for address history rules.
MVV - Machtiging tot Voorlopig Verblijf
Authorisation for Temporary Stay, commonly called the Dutch entry visa. Non-EU nationals from MVV-required countries must obtain an MVV at a Dutch embassy before travelling to the Netherlands for stays longer than 90 days.
In practice: Your employer usually applies for your MVV and your residence permit simultaneously through the IND's combined procedure (TEV procedure). EU nationals do not need an MVV.
VVR - Verblijfsvergunning voor Regulier verblijf
Regular residence permit, the document the IND issues once your application is approved. It is the physical card you carry as evidence of your right to live and work in the Netherlands.
In practice: The VVR is time-limited and tied to a specific purpose (work, study, family). Renewal is required before it expires. After 5 years of continuous legal residence you can apply for permanent residency.
TWV - Tewerkstellingsvergunning
Work permit issued by the UWV (see below) for non-EU workers whose employers do not meet the HSM visa criteria. HSM visa holders do not need a separate TWV. Students on a non-EU visa need a TWV for paid work above 16 hours per week outside holiday periods.
KNM - Kennis van de Nederlandse Maatschappij
Knowledge of Dutch Society exam, one of three components of the inburgering (civic integration) exam. It tests understanding of Dutch history, political system, housing, healthcare, and social norms. Part of the requirement for permanent residency and naturalisation.
Work, benefits and tax
Your payslip, employment contract, and tax return will be full of abbreviations. Here is what each one means and what you actually need to do with it.
CAO - Collectieve Arbeidsovereenkomst
Collective Labour Agreement, negotiated between employer associations and trade unions in a specific sector. Your individual contract must meet at least the minimums set by your sector's CAO for salary, holiday entitlement, and working conditions.
In practice: Your offer letter may say "CAO IT" or "CAO Zorg." This determines your minimum holiday allowance (vakantiegeld, 8% of annual salary), overtime rules, and sick pay policy beyond the legal minimums. See the salary negotiation guide for how CAO affects your total package.
BTW - Belasting Toegevoegde Waarde
Dutch VAT (Value Added Tax). Standard rate: 21%. Reduced rate: 9% on food, medicines, books, public transport. Zero rate on some exports.
In practice: As an employee, BTW is invisible to you. Freelancers and ZZP'ers (self-employed, see below) must register for BTW with the Belastingdienst, charge 21% on invoices, and file quarterly BTW returns online. Below €20,000 annual turnover, the KOR (Kleineondernemersregeling) exemption may apply.
IB - Inkomstenbelasting
Income tax, the annual personal tax return you file with the Belastingdienst. The Dutch tax system has three boxes: Box 1 (employment income, up to 49.5% for high earners), Box 2 (substantial shareholding), and Box 3 (wealth tax on savings and investments above €57,000).
In practice: Most employees pre-fill their IB return each March via Mijn Belastingdienst using DigiD. Deadline is 1 May (extendable). The 30% ruling, mortgage deduction, and partner's income all affect your final bill. Detailed guidance in our tax allowances guide.
WOZ - Waardering Onroerende Zaken
Official property valuation, set annually by your municipality. The WOZ value is the government's estimate of what your home would sell for on 1 January of the previous year.
In practice: Your WOZ value appears on your gemeentebelasting (municipal tax) bill and is used to calculate the eigenwoningforfait (notional rental benefit) added to your Box 1 income. If you think the value is wrong, you can appeal at the municipality within 6 weeks of receiving the WOZ description (aanslag).
UWV - Uitvoeringsinstituut Werknemersverzekeringen
Employee Insurance Agency. Administers unemployment benefit (WW), long-term sickness and disability benefit (WIA), and work permits (TWV) for non-EU workers.
In practice: If you lose your job in the Netherlands, you apply for WW at the UWV within a week of your last working day. The benefit is 70% of your last daily wage, for a maximum period calculated from your work history (1 month per year worked, up to 24 months).
WW - Werkloosheidswet
Unemployment benefit administered by the UWV. You qualify if you have worked at least 26 of the 36 weeks before becoming unemployed. The benefit runs for 1 month per year of employment history, maximum 24 months. You must actively seek work and report progress to the UWV monthly.
SVB - Sociale Verzekeringsbank
Social Insurance Bank. Administers AOW (state pension), AKW (child benefit), Anw (survivor benefit), and PGB (personal budget for care).
In practice: The SVB sends child benefit (AKW, currently €270-340 per quarter depending on age) automatically once you register a child's birth in the BRP. You manage your SVB account via MijnSVB using DigiD.
AOW - Algemene Ouderdomswet
Dutch state pension, currently payable from age 67. You accrue 2% of the full benefit for each year you are legally resident and working in the Netherlands. Expats who leave the Netherlands before retirement may receive a partial AOW. EU citizens can often combine pension entitlements across countries.
ZZP - Zelfstandige Zonder Personeel
Self-employed person without staff (freelancer). ZZP'ers register a sole trader business (eenmanszaak) with the KvK (see admin section) and are personally liable for business debts. They file both IB and BTW returns.
In practice: ZZP status affects your eligibility for 30% ruling, UWV benefits, and mortgage applications. Some HSM visa holders transition to ZZP after their permit expires. Check the rules carefully before switching.
BV - Besloten Vennootschap
Private limited company, equivalent to a UK Ltd or US LLC. Requires at least €0.01 starting capital (reformed from €18,000 in 2012). Directors pay themselves a DGA salary (minimum €56,000 in 2026 for tax purposes) and the BV pays VpB (corporate income tax). BVs are popular for higher-earning freelancers and entrepreneurs.
Healthcare and care
The Dutch healthcare system is heavily regulated and uses abbreviations across every level, from your insurance to the agencies that manage long-term care. Our full health insurance guide covers costs and coverage in detail.
GGD - Gemeentelijke Gezondheidsdienst
Municipal Public Health Service, operating at regional level. The GGD handles vaccinations, sexual health clinics (free STI testing, HIV testing), youth healthcare, tuberculosis screening, epidemic control, and forensic medicine.
In practice: GGD services are either free or heavily subsidised. You can walk into most GGD STI clinics without a referral. The GGD also ran the national COVID test and vaccination programme.
CAK - Centraal Administratie Kantoor
Central Administration Office. Administers the personal contribution (eigen bijdrage) for long-term care (Wlz) and some municipality-provided home care (Wmo).
In practice: If you or a family member enters a nursing home or receives formal home care, the CAK calculates your income-based contribution. For most working expats, the CAK is not relevant until later in life or in disability scenarios.
Zvw - Zorgverzekeringswet
Health Insurance Act, the law that makes basic health insurance compulsory for all residents of the Netherlands. Every resident must hold a Zvw-compliant basisverzekering (basic insurance) or face a fine from the CAK.
In practice: You must arrange Zvw insurance within 4 months of registering in the BRP. The annual deductible (eigen risico) is €385 in 2026. Employer-paid zorgtoeslag (healthcare allowance) may partly offset your premium.
Wlz - Wet langdurige zorg
Long-Term Care Act, covering intensive nursing home care, permanent 24-hour supervision, and severe disability care. Assessed and organised by the CIZ (Centrum Indicatiestelling Zorg). Funded nationally but the eigen bijdrage is calculated by the CAK based on income and assets.
Wmo - Wet maatschappelijke ondersteuning
Social Support Act. Covers home care, mobility aids, and day activities that fall below the Wlz threshold. Wmo care is arranged through and co-funded by your municipality. Applications go to your local gemeente, which assesses your situation and arranges support.
PGB - Persoonsgebonden Budget
Personal care budget. Instead of receiving care in kind, you receive a budget to purchase your own care from approved providers. Managed by the SVB (which pays approved care providers directly from your PGB). Requires a formal care assessment and approval from the relevant authority (CIZ for Wlz, gemeente for Wmo).
GP and huisarts
Not an abbreviation, but worth including: huisarts is your GP (general practitioner). All specialist referrals in the Dutch system flow through your huisarts. Without a referral from your huisarts, specialists will generally not see you and your insurer will not reimburse the visit. Register with a huisarts immediately after getting your BSN and Zvw insurance.
Education and student finance
Students in the Netherlands or parents enrolling children will encounter a separate vocabulary. Our complete student guide covers enrollment, visas, and budgeting.
DUO - Dienst Uitvoering Onderwijs
Education Executive Agency. Administers student finance (studiefinanciering), diploma recognition, OV-chipkaart travel benefits for students, and supplementary grants.
In practice: EU students enrolled in Dutch higher education can apply for DUO's bursary and loan system via mijnDUO. Non-EU students are generally not eligible unless they have 5 years of legal residence. Loan repayment begins 2 years after graduation, at a low interest rate. DUO also issues diplomawaardering (qualification recognition) certificates needed for regulated professions.
MBO, HBO, WO - Education levels
The three levels of Dutch higher education:
- MBO (Middelbaar Beroepsonderwijs): Intermediate vocational education, roughly equivalent to a level 3-4 qualification in the UK. 4 levels (1-4), full-time or dual pathway.
- HBO (Hoger Beroepsonderwijs): University of applied sciences, 4-year bachelor focused on professional practice. Equivalent to a UK BSc from a polytechnic.
- WO (Wetenschappelijk Onderwijs): Research university, 3-year bachelor plus 1-2 year master. The traditional academic track.
BSO, TSO, KDV - Childcare types
Three types of formal childcare relevant to expat parents:
- KDV (Kinderdagverblijf): Daycare centre for children aged 0-4. Costs approximately €10-13 per hour before toeslag (allowance). Most registered KDVs qualify for kinderopvangtoeslag from the Belastingdienst.
- BSO (Buitenschoolse Opvang): After-school care for children aged 4-13. Runs before and after school hours and during holidays.
- TSO (Tussenschoolse Opvang): Lunchtime supervision at primary school. Not all schools offer it; check with the school directly.
ISK - Internationale Schakelklas
International transition class for newly arrived children (aged 6-18) who do not yet speak Dutch. ISK classes provide intensive Dutch language instruction alongside core subjects, preparing children for integration into mainstream Dutch education within 1-2 years. Available in most large municipalities.
Housing and property
Whether you are renting, buying, or dealing with housing allowance, Dutch property comes with its own set of abbreviations.
VvE - Vereniging van Eigenaren
Homeowners' Association. In the Netherlands, every apartment building with multiple privately owned units must legally have a VvE. The VvE manages shared maintenance, common areas, building insurance, and major renovation funds (reservefonds).
In practice: When buying an apartment, check whether the VvE is aktief (active and meeting legally). A slapende VvE (dormant association) is a red flag. Monthly VvE service costs (servicekosten) typically run €75-300 per month on top of mortgage or rent.
Huurtoeslag
Housing benefit administered by the Belastingdienst. Available to renters whose rent is below the liberalisatiegrens (€879.66 in 2026) and whose income is below the threshold. Most expats renting in the private sector above this threshold do not qualify.
In practice: Social housing tenants (via a woningcorporatie) and some private renters below the rent ceiling can apply via mijntoeslagen using DigiD. Maximum benefit runs approximately €490/month for the lowest-income bracket.
NHG - Nationale Hypotheek Garantie
National Mortgage Guarantee. A state-backed scheme that guarantees repayment to lenders if you default, allowing you to get a lower interest rate (typically 0.3-0.5% less). Available for properties under €435,000 (2026 limit). A one-time fee of 0.6% of the mortgage is charged. Most first-time buyers and expats with Dutch residency can apply.
ERF, erfpacht
Ground lease. Some Dutch properties (particularly in Amsterdam) are built on leasehold land owned by the municipality. You pay an annual erfpachtcanon (ground rent) in addition to mortgage costs. The canon may reset periodically, sometimes significantly. Always check the erfpacht conditions when viewing properties in Amsterdam.
Admin, banking and business
Day-to-day Dutch life involves a number of digital systems and identifiers. This section covers the admin layer connecting you to both government and private services.
DigiD - Digitale Identiteit
The Dutch government's digital identity system. You use DigiD to log in to Mijn Belastingdienst, MijnCAK, MijnSVB, the IND portal, your municipality's online services, and dozens of other government platforms.
In practice: Apply at digid.nl after receiving your BSN. The activation letter arrives by post within 5 days. Upgrade to the DigiD app with facial recognition for faster logins and higher security level (required for some healthcare portals). Without DigiD, filing your tax return online is impossible.
IBAN - International Bank Account Number
Your Dutch bank account number in international format. All Dutch IBANs start with NL followed by 2 check digits and the bank code plus account number (e.g., NL91 ABNA 0417 1643 00).
In practice: You need a Dutch IBAN (or a valid EU IBAN) for salary payments, direct debits, and government toeslagen. Using a foreign IBAN for Dutch salary is technically possible but often causes friction. Wise offers a Dutch NL IBAN through its borderless account, useful for expats before they open a local bank account. See our Wise Netherlands guide for details.
SEPA - Single Euro Payments Area
The EU-wide payment zone that standardises euro transfers. SEPA transfers between participating countries (all EU states plus Norway, Iceland, Liechtenstein, Switzerland, and the UK) must complete within 1 business day. SEPA direct debit (SEPA incasso) is used for subscription services, utilities, and insurance premium collection in the Netherlands.
KvK - Kamer van Koophandel
Chamber of Commerce. The KvK registers all businesses in the Netherlands: eenmanszaken (sole traders), BVs, NVs, and more. Every business gets a unique KvK number (8 digits) and a BTW number.
In practice: Registration at the KvK costs €75 (one-time). Your KvK number must appear on all business invoices. The KvK business register is public: anyone can check the status, director, and address of any Dutch company. Freelancers registering as a ZZP'er register here first.
Belastingdienst
Dutch Tax and Customs Authority. Collects IB (income tax), VpB (corporate tax), BTW, and customs duties. Also administers toeslagen (zorgtoeslag, huurtoeslag, kinderopvangtoeslag, kindgebonden budget) and the 30% ruling.
In practice: Access all your tax affairs at mijnbelastingdienst.nl using DigiD. The Belastingdienst pre-fills much of your IB return from employer and bank data, but you must check and submit it annually. Toeslagen are applied for separately via mijntoeslagen.nl.
OV-chipkaart
Public transport chip card. Not an abbreviation for a government agency, but an essential piece of Dutch admin. OV stands for Openbaar Vervoer (public transport). The OV-chipkaart is a stored-value smart card used on all trains (NS), trams, buses, and metro in the Netherlands.
In practice: From 2025, the OV-chipkaart is being phased out in favour of OV-Pay (contactless bank card or phone payment). For now, both systems work. Students registered with DUO receive a free OV-chipkaart with travel entitlement on weekdays or weekends.
Opening a Dutch IBAN before your bank account is ready
Getting a Dutch NL IBAN can take several weeks when you first arrive, especially if your BSN appointment is delayed. Many expats use a Wise account to receive their first salary payment into a Dutch IBAN and send international transfers at the mid-market rate while the local bank onboarding completes.
- Dutch NL IBAN included with account
- Mid-market exchange rate (no spread markup)
- SEPA transfers and direct debit supported
- No monthly fee for basic account
Affiliate link. NLCompass earns a commission at no cost to you.
Quick-reference table
All major Dutch abbreviations at a glance. Bookmark this section for when a letter or form leaves you puzzled.
| Abbreviation | Full name (Dutch) | What it is |
|---|---|---|
| IND | Immigratie- en Naturalisatiedienst | Immigration and Naturalisation Service |
| BSN | Burgerservicenummer | Citizen service number (ID number) |
| BRP | Basisregistratie Personen | Municipal personal records database |
| MVV | Machtiging tot Voorlopig Verblijf | Entry visa for stays over 90 days |
| VVR | Verblijfsvergunning voor Regulier verblijf | Residence permit card |
| TWV | Tewerkstellingsvergunning | Work permit (non-HSM employees) |
| KNM | Kennis van de Nederlandse Maatschappij | Knowledge of Dutch society exam |
| CAO | Collectieve Arbeidsovereenkomst | Collective labour agreement |
| BTW | Belasting Toegevoegde Waarde | VAT (21% standard / 9% reduced) |
| IB | Inkomstenbelasting | Income tax |
| WOZ | Waardering Onroerende Zaken | Official property valuation |
| UWV | Uitvoeringsinstituut Werknemersverzekeringen | Employee insurance agency |
| WW | Werkloosheidswet | Unemployment benefit |
| SVB | Sociale Verzekeringsbank | Social insurance bank (pensions, child benefit) |
| AOW | Algemene Ouderdomswet | State pension |
| ZZP | Zelfstandige Zonder Personeel | Freelancer / self-employed |
| BV | Besloten Vennootschap | Private limited company |
| GGD | Gemeentelijke Gezondheidsdienst | Municipal public health service |
| CAK | Centraal Administratie Kantoor | Long-term care contributions office |
| Zvw | Zorgverzekeringswet | Compulsory health insurance act |
| Wlz | Wet langdurige zorg | Long-term care act |
| Wmo | Wet maatschappelijke ondersteuning | Social support act (home care) |
| PGB | Persoonsgebonden Budget | Personal care budget |
| DUO | Dienst Uitvoering Onderwijs | Student finance and diploma recognition |
| MBO | Middelbaar Beroepsonderwijs | Intermediate vocational education |
| HBO | Hoger Beroepsonderwijs | University of applied sciences |
| WO | Wetenschappelijk Onderwijs | Research university |
| BSO | Buitenschoolse Opvang | After-school childcare (4-13) |
| KDV | Kinderdagverblijf | Daycare (0-4 years) |
| TSO | Tussenschoolse Opvang | Lunchtime school supervision |
| ISK | Internationale Schakelklas | International transition class for newcomer children |
| VvE | Vereniging van Eigenaren | Homeowners' association (apartments) |
| NHG | Nationale Hypotheek Garantie | National mortgage guarantee |
| DigiD | Digitale Identiteit | Government digital identity login |
| IBAN | International Bank Account Number | Standardised bank account number format |
| SEPA | Single Euro Payments Area | EU-wide euro payment zone |
| KvK | Kamer van Koophandel | Chamber of commerce (business register) |
| OV | Openbaar Vervoer | Public transport |
Frequently asked questions
What is the IND and what does it do?
The IND (Immigratie- en Naturalisatiedienst) is the Dutch Immigration and Naturalisation Service. It processes all residence permit applications, work visa approvals (including the HSM visa), family reunification permits, and naturalisation requests. The IND falls under the Ministry of Justice and Security.
What is a BSN number and why do I need one?
Your BSN (Burgerservicenummer) is your Dutch citizen service number, a unique 8 or 9-digit personal identification number. You need it to open a bank account, register with a GP, pay taxes, collect benefits, and access almost every government service in the Netherlands. It is issued when you register at the municipality (gemeente) and recorded in the BRP.
What is the BRP in the Netherlands?
The BRP (Basisregistratie Personen) is the Municipal Personal Records Database. It is the central registry where all residents of the Netherlands are registered with their name, address, date of birth, and family details. Registering in the BRP at your local gemeente triggers your BSN and is the foundation for all official services.
What is DigiD and how do I get one?
DigiD (Digitale Identiteit) is the Dutch government's digital identity login system. You use it to access your tax returns via Mijn Belastingdienst, view your healthcare costs via MijnCAK, manage your pension via MijnSVB, and access dozens of other government portals. You apply at digid.nl after you have a BSN. Allow 5 days for the activation letter to arrive by post.
What does CAO mean on a Dutch employment contract?
CAO stands for Collectieve Arbeidsovereenkomst, the collective labour agreement negotiated between employer associations and trade unions in a specific sector. It sets minimum salaries, holiday entitlements, pension contributions, and working conditions for everyone in that industry. Your contract may reference a CAO by name (e.g., CAO Bouw for construction, CAO Zorg for healthcare), and those terms override any lower offer in your individual contract.
What is BTW and how does it work?
BTW (Belasting Toegevoegde Waarde) is Dutch for VAT (Value Added Tax). The standard rate is 21%, applied to most goods and services. A reduced rate of 9% applies to food, medicines, books, and public transport. As an employee you never deal with BTW directly, but freelancers and business owners must register with the Belastingdienst, charge BTW on invoices, and file quarterly BTW returns.
What is a WOZ value in the Netherlands?
The WOZ (Waardering Onroerende Zaken) value is the official annual assessment of your property's market value, set by your municipality. It affects your gemeentebelasting (municipal tax), eigenwoningforfait (notional rental value taxed in box 1), and sometimes your mortgage interest deduction. Homeowners receive a WOZ description annually and can appeal it if the value seems too high.
What is UWV and when would I deal with it?
UWV (Uitvoeringsinstituut Werknemersverzekeringen) is the Employee Insurance Agency. It administers WW (unemployment benefit), WIA (long-term illness and disability benefit), and Ziektewet (sickness benefit for flex workers). If you are made redundant after working in the Netherlands, UWV processes your WW claim, which is typically 70% of your last salary for up to 24 months depending on your work history.
What does GGD stand for and what services does it provide?
GGD (Gemeentelijke Gezondheidsdienst) is the Municipal Public Health Service. Each region has its own GGD that handles vaccinations, sexual health clinics (free STI testing), youth health services, tuberculosis screening, and epidemic response. GGD also issued COVID documentation during the pandemic. Services are typically free or heavily subsidised.
What is the CAK and when do I pay it?
The CAK (Centraal Administratie Kantoor) administers the eigen bijdrage (personal contribution) for long-term care under the Wlz (Wet langdurige zorg) and Wmo (home care via the municipality). If you or a family member uses formal care, nursing home support, or home assistance, the CAK calculates your income-based contribution and sends the bills. For most working expats, CAK is only relevant if using elderly or disability care.
What is the Belastingdienst and what does it do?
The Belastingdienst is the Dutch Tax and Customs Authority, equivalent to HMRC or the IRS. It collects income tax (IB), corporate tax (VpB), VAT (BTW), inheritance tax, and customs duties. Every resident files an annual IB (inkomstenbelasting) return, typically in March-April for the previous tax year. The Belastingdienst also administers toeslagen (income-related benefits) like huurtoeslag and zorgtoeslag.
What is DUO and who uses it?
DUO (Dienst Uitvoering Onderwijs) is the government agency that administers student finance, diploma recognition, and education funding. Students use DUO to apply for studiefinanciering (student loan and grant), OV-chipkaart travel benefits, and supplementary grants. Non-EU professionals use DUO for diploma recognition (diplomawaardering) when applying for regulated professions. Repayment of DUO loans begins 2 years after studies end, at 0% interest for most current borrowers.
Official resources
Related guides
Put these abbreviations into practice with our step-by-step guides