30% Facility for Highly Skilled Migrants
Additional Immigration Service
If a highly skilled migrant comes to work in the Netherlands, he or she is possibly confronted with extra costs, so-called extraterritorial costs.
The 30% facility is a Dutch tax facility aimed at attracting foreign employees with a specific expertise to work in the Netherlands.
After approval from the Tax Authorities, All About Expats may provide the Highly Skilled Migrant with max 30% of his or her wage, including reimbursement, tax-free.
What are the conditions for the 30% facility?
- The highly skilled migrant has an employment contract;
- The highly skilled migrant has been recruited from another country;
- The highly skilled migrant has a specific expertise (expertise requirement);
- An Income standard applies that is indexed every year.
- The highly skilled migrant has lived outside the Netherlands, more than 150 kilometers from the Dutch border, for more than 16 months from the 24 months before his or her first working day in the Netherlands.
- The tax authorities have issued a decision showing that the 30% facility can be used
What can All About Expats do for me?
Submitting applications for Highly Skilled Migrants who qualify for the 30% facility.
In collaboration with our partner we reduce the lead time to 4 weeks instead of the standard 5 months.
- The max duration of the 30% facility is five years.
- Your employer has to submit the application within 4 months of your first working day. Otherwise you will only be able to use the facility from the first day of the month after that in which you made the application.
- Cost of international school can be issues as a free reimbursement next to the 30% facility
- You can arrange the exchange of your non-Dutch driving license with the 30% facility
- If you change employer: maintaining the 30% ruling is relatively easy, provided that your employment starts within three months after terminating your current one. Note that your new employer must submit an application.