The G-rekening (blocked account) for construction freelancers

If you subcontract for a larger construction company in the Netherlands, sooner or later a client will ask you to use a "G-rekening". Here is what this blocked bank account is, when you actually need one and how to show it on your invoice.

What is a G-rekening?

A G-rekening is a blocked bank account. Your client pays an agreed part of your invoice into it, and you can only use that money to pay the Dutch tax authority (payroll taxes and VAT) or to transfer to someone else's G-rekening. Any surplus has to be released by the tax authority on request.

Why clients ask for one

Under Dutch chain liability rules, a contractor can be held liable if a subcontractor fails to pay payroll taxes or VAT. Paying part of your invoice into a G-rekening limits that risk for the client. Strictly speaking this mainly concerns businesses with employees; if you are a genuine solo freelancer there is little to secure, but large contractors often require it anyway as standard policy. It is worth discussing what your client really needs.

How to apply

You apply with a form from the Belastingdienst (Dutch tax authority). If approved, you sign a three-party agreement with your bank and the tax authority, and the bank opens the account. Not every bank offers G-rekeningen, and applications from freelancers without staff can be refused. Allow a few weeks.

On your invoice

State your G-rekening number and the percentage or amount to be paid into it, agreed with your client and usually linked to the labour share of the work. All the normal invoice requirements still apply.

How Finq handles it

Enter your G-rekening number once in Settings. Every new invoice then gets a percentage field; Finq prints "Of which X% (amount) to blocked (G) account" plus the account number, and calculates the amount for you. More on Finq for construction on the construction page.

This is general information, not personal advice.