• International issues: private taxpayers
• Dutch income tax system
• Emigration and Taxation
• Immigration and Taxation
• Secondment abroad
  • Tax consequences employees
  • Social security consequences employees
  • 30% facility seconded employees
    • Eligibility for 30% facility seconded employees
      • Period of secondment abroad
      • Government employees
      • Seconded employee
      • Secondment for research or teaching
    • Extraterritorial expenses?
    • Allowance for extraterritorial expenses
  • Any questions?
• If you come to the Netherlands to work
• Living in the Netherlands, income from abroad
• Living abroad, income in the Netherlands
• Social security and cross-border employment and enterprise
• Double tax relief

Secondment for research or teaching

In this context research and teaching, respectively, are defined as follows:

• conducting research outside the Netherlands on a grant or scholarship issued by the Dutch Organisation for Scientific Research (Nederlandse Organisatie voor Wetenschappelijk Onderzoek) or by the Netherlands Foundation for the Advancement of Tropical Research (Stichting voor Wetenschappelijk Onderzoek van de Tropen)
• conducting research outside the Netherlands on a NATO fellowship
• conducting research outside the Netherlands on the basis of specified comparable grants, scholarships and fellowships
• teaching at a foreign institute of education or science (by secondment or invitation)
• conducting research as a scientist at a foreign institute of education or science (by secondment or invitation)

Private individuals

• Private individuals

Business

• Business