You are coming to work in the Netherlands

If you come to work in the Netherlands, you may be eligible for a special expenses reimbursement scheme: the 30% facility for incoming employees. This facility entails that your employer may provide you with 30% of your wage, including reimbursement, as an (untaxed) reimbursement of the extra costs of your stay in the Netherlands. You may be eligible for this facility if you have a specific expertise that is scarce or not present on the Dutch job market.

Partial resident taxpayer status

Moreover, if you are eligible for the 30%-facility, you can choose to have partial non-resident taxpayer status. By doing this, you will have non-resident taxpayer status for a part of the income tax. This can give you a tax advantage.

Highly skilled migrant

Do you have a highly skilled migrant declaration from the Immigratie- en Naturalisatiedienst (IND, Immigration and Naturalisation Service)? In that case, we may regard you as a specific expert and you will therefore be eligible for the 30%-facility. For more information on highly skilled migrants, please see the website of the IND.

Supervisory board members of a company

The 30%-facility can also apply to supervisory board members of a Dutch company

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