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 temporary stay outside your country of origin.  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

Since 1 May 2016, supervisory board members are no longer employed on the basis of a notional employment relationship. Together with the Dutch company, you may opt for your employment relationship to be regarded as a notional employment relationship, the so-called ‘opting-in’. The 30%-facility can also apply to supervisory board members of a Dutch company

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