Hi,
I (Dutch citizen) am married to a US citizen and we have 2 kids. We live in the US and own a business there. We want to move our business and our family to The Netherlands. We buy and sell antiques/ collectibles and make about 165k a year. We hired a tax law firm to advice us on how best to do it and this was their advice to be able to use the 30% ruling:
Me, the Dutch citizen, should open a BV from abroad. This BV should offer my spouse an employment contract, which we could use to apply for the 30% ruling with. We can apply for this AFTER we move to The Netherlands. This BV will be functional and will make income in the same way we make money in the US, by buying and selling. We will also get money into the BV from our American Corporation (we will keep this corporation and have a manager in the US).
However, he will still need to get a residence and work permit from my understanding. They charge us an arm and a leg so I'm trying to figure this part out for myself. As I understand it he does NOT need an MVV, since he is a US citizen. However, should I apply for his residence & work permit as his spouse OR should I apply for it as his employer, since I own the BV that will hire him. Since it's a brand new BV I wonder it it counts as sufficient spousal income to support him, even though we have plenty of income and will also be taking distributions from our American corporation.
It is such a complicated situation and I'm hoping someone here can guide me into the right direction.