You employ the employee
You can apply the 30%-facility solely for employees employed by you. These employees may be employees you already employed or employees from another state (not the Netherlands) who you have recruited specifically to come and work in the Netherlands. This encompasses the following employees:
- Employees who work for you in a permanent establishment in the Netherlands.
- Employees you post, hire out or second personnel in or to the Dutch labour market.
- Employees who work for you and for whom you opt to act as a withholding agent.