Conditions 30% facility

The 30% facility applies to you if you were recruited outside of the Netherlands or seconded from a country other than the Netherlands to work in the Netherlands. Conditions including the following will apply to making use of the 30% facility with effect from 1 January 2012:

• You have an employment relationship.
• You are recruited from another country by your employer, or you are sent from another country to your employer.
• Of the 2 years before your 1st working day in the Netherlands, you lived outside the Netherlands for more than 16 months, at a distance of more than 150 kilometres from the Dutch border. More information about this can be found under: You live more than 150 kilometres away from the Dutch border
  
• You have specific expertise that is not or is only barely available on the Dutch employment market. 
• You have a valid decision.