It is a tax facility for employees recruited from abroad, under which part of the salary may be paid as a tax-free allowance for the extra costs of moving to another country. The conditions are strict: the employee must be recruited from outside the Netherlands, must have specific expertise that is scarce here, which is tested through a minimum salary, and must not have lived close to the Dutch border in the years before. The percentage and the maximum period have been changed by the legislator several times in recent years, so we check the rules that apply in the year of your application before promising anything, and we file the request together with the employer.
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