You opt for withholding agent status
When you are not under the obligation to act as a withholding agent in the Netherlands then you are not required to withhold wage tax or national insurance contributions. Are 1 or more of your employees under the obligation to pay tax or national insurance contributions in the Netherlands via an income tax return? If so, you can opt for withholding agent status. You do have to establish a payroll administration in the Netherlands for these employees. You can register with us as an employer via the 'Registration form Foreign companies'.
When you are a voluntary withholding agent you can make use of schemes that apply to wage tax, such as the 30%-facility.