What renewal actually requires
Directly from ind.nl: at renewal, “the IND requires the annual accounts and a balance sheet or income statement,” to check whether the company has been active and whether the invested capital remained in the business.
That’s the core, confirmed requirement. Beyond it, several immigration/tax sites add their own rules of thumb that are not stated by the IND itself:
- One source suggests “around €5,000 in annual revenue” as a practical guideline, and says cash flow doesn’t need to be positive.
- The same source recommends having a BECON-registered bookkeeper prepare your annual or interim balance sheets and profit-and-loss statements.
We’re including them here because they’re useful context, not because they’re confirmed rules. Don’t treat the €5,000 figure as official.
How long is each extension?
Your initial DAFT permit is valid for a maximum of 2 years, confirmed directly on ind.nl (“Your residence permit is valid for a maximum of 2 years”). After holding a residence permit for 5 years total, you can apply for permanent residence instead of renewing again, also confirmed directly on ind.nl.
How long each extension lasts isn’t fixed anywhere on ind.nl. One other site describes extensions of 5 years at a time, but the IND’s own pages and 2026 extension forms give no standard length, so expect the IND to set it in your decision letter.
When to apply for an extension
The IND’s 2026 extension form says to apply before your current permit expires, but not earlier than 3 months before the expiry date. Your business purpose has to stay the same, and you still need to show the minimum capital: €4,500 for a sole proprietorship, VOF, CV or BV, and €11,250 for an NV.
What happens if your capital dipped below €4,500
If the invested capital fell below €4,500 at any point, one source recommends starting the extension process as soon as the capital is back at €4,500, warning that the IND may retroactively revoke the current permit, creating a gap in residency, while still generally granting a new DAFT permit. This comes from a single source and isn’t confirmed on ind.nl. If this applies to you, talk to an immigration lawyer before acting on it; this is exactly the kind of situation where a generic guide isn’t enough.
Getting your renewal statement prepared
The IND wants two years of figures, signed, not a bank statement alone. Our partner, Slim Geregeld Administratie, prepares exactly this: a balance sheet and profit-and-loss account for the current and previous financial years, plus the movement in your equity, checked and signed by a BECON-registered bookkeeper and handled remotely by email. See their DAFT renewal service for current pricing and turnaround (their pricing, not ours, so it’s worth double-checking it’s still current).
Next steps
See Opening balance sheet & the €4,500 capital for how to avoid getting here in the first place, or Costs and timeline for fees and processing times.