You live more than 150 kilometres away from the Dutch border

You can make use of the 30% facility if, 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.

Exception to the 24-month term

For the exemption to the 24-month term we consider the 24 months prior to your 1st working day in the Netherlands. During those 24 months were you living more than 150 kilometres  in a straight line away from the Dutch border for longer than 16 months? In that case, you can make use of the 30% scheme. If you start working in the Netherlands, that means that you can work close to the border for a maximum of 8 months prior to your 1st working day.

Please note!

Have you previously worked in the Netherlands? And did you work outside of the Netherlands again after that? In that case, the 24-month term does not apply. You can make use of the 30% facility if your previous employment in the Netherlands:

  • began a maximum of 8 years ago, and
  • at that time you were living more than 150 kilometres  in a straight line away from the Dutch border

Exception for PhDs

Are you an employee with a PhD title? And have you started working in the Netherlands within 1 year of obtaining your PhD? In that case you can make use of the 30% facility if you:

  • lived within a radius of 150 kilometres from the Dutch border during the doctoral research
  • lived within a radius of 150 kilometres from the Dutch border between obtaining your PhD and starting work in the Netherlands
  • you lived more than 150 kilometres away from the Dutch border for longer than 16 months in the preceding 24 months prior to commencement of your doctoral research

 

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