- International issues: private taxpayers
- Dutch income tax system
- Emigration and Taxation
- Immigration and Taxation
- Secondment abroad
- 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
If you come to the Netherlands to work
If you come to the Netherlands to work, you may be eligible for a special expense reimbursement facility: the 30% facility for incoming employees. This facility means that your employer can pay you 30% of your wages as a (tax-free) allowance for the additional costs of your stay in the Netherlands.
You will be eligible for this facility if you have specific expertise that is unavailable or scarce on the Dutch labour market.
If you are eligible for the 30% facility, you may also opt for partial non-resident taxpayer status. In that case, you will be regarded as a non-resident taxpayer for part of your income tax liability. This may result in a tax advantage.
Highly skilled migrants
Have you received a highly skilled migrant decision from the Immigration and Naturalisation Service (IND)? We may then regard you as having specific expertise. You will then be entitled to the 30% facility. More information about highly skilled migrants is available from the IND’s website: www.ind.nl.
Members of company supervisory boards
The 30% facility can also be applicable to members of the supervisory board of a Dutch company.
