30% Tax Facility (outside the Netherlands)
The following employees seconded abroad are eligible for the 30% Tax Facility:
- Officials posted to representations of the Netherlands in other countries.
- Employees seconded from the Netherlands for the purpose of practising science or teaching in another country.
- Officials, judicial officers and military personnel seconded to the Netherlands Antilles or Aruba.
- Military personnel seconded outside the Kingdom of the Netherlands.
- Employees seconded from the Netherlands to a specific region, such as development aid workers.
To be eligible for the 30% Tax Facility, an employee must stay in one or more places to which he has been seconded on for at least 45 days during a 12-month period on account of his work. With respect this 45-day rule, the following applies:
- Periods shorter than 15 consecutive days are not counted.
- Days of traveling to and from the place of secondment count as days of residence in that place.
Please note: If an employee satisfies the 45-day rule, other secondments of at least ten days will also be taken into account.
Permission Tax Administration
If your employee is eligible for the 30% Tax Facility for seconded employees, you can go ahead and apply for the facility. You do not need the permission of the Tax and Customs Administration to do so.
When will the facility commence?
If the request has been made within four months of the start of the employee's employment, the facility may be applied from the first day of employment. If the request was made later, the facility will be applied from the first day of the month following the month in which the request was made. The commencement date of the facility will be specified in the ruling from the Tax and Customs Administration.
Change of withholding agent for employees from abroad If an employee changes jobs, the 30% Tax Facility may be continued as usual. This will then require a joint request from the employee and his new employer. In this context, the period between the old and the new employment must not exceed three months. In this request, the new employer must prove that the employee still fulfils the condition of possessing scarce, specific expertise.