• 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

Who is eligible for the 30% facility for employees seconded abroad?

You are eligible for the 30% facility if, within a twelve-month period, you spend at least 45 days in one or more locations abroad for the purpose of performing your job (see Period of secondment abroad). In addition, you must meet one of the following criteria:

• You are a government employee posted to a foreign mission of the Netherlands.
• You are a government employee posted abroad and working as a civil servant, judicial officer or serviceman or servicewoman in the Netherlands Antilles or Aruba.
• You are a serviceman or servicewoman stationed abroad.
• You are an employee posted to a listed region.
• You are posted abroad to conduct research or teach.

It is not necessary to submit a separate request for the application of the 30% facility.

Private individuals

• Private individuals

Business

• Business