Employees seconded to a specific region
Development aid workers and employees seconded to a specific region by a private or government institution may be eligible for the 30% facility.
In that case they must be seconded to one of the following regions:
- Asian countries (including Hong Kong and the part of Turkey to the east of the Bosporus)
- African countries
- Latin American countries (including the Netherlands Antilles and Aruba)
- the following European countries: Albania, Armenia, Azerbaijan, Belarus, Bosnia-Herzegovina, Bulgaria, Croatia, the Czech Republic, Estonia, Georgia, Hungary, Latvia, Lithuania, the Former Yugoslav Republic of Macedonia, Moldova, Poland, Romania, the Russian Federation, Slovakia, Slovenia, Ukraine and, the Federal Republic of Yugoslavia (Serbia and Montenegro, including Kosovo)
