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 have specific expertise that is not or is only barely available on the Dutch employment market.
- You have a valid decision.
- In the 24 months prior to your 1st day of work in the Netherlands you live more than 150 kilometres in a straight line from the Dutch border. See also the exceptions to the 24-month term and for people with a PhD.