If you recruit an employee from abroad, or if this employee is seconded to you from outside the Netherlands, an incoming employee is at issue. If this employee has expertise that is unavailable or scarce on the Dutch labour market, the 30% facility for incoming employees will apply.
Application of the 30% facility for incoming employees requires the permission of the Tax and Customs Administration. You and the incoming employee will have to file a joint request to this end.
This facility has a maximum term of 10 years.
