The 30% facility is a Dutch tax facility aimed at attracting foreign employees with a specific expertise to work in the Netherlands. If a highly skilled migrant comes to work in the Netherlands, he or she is possibly confronted with extra costs, so-called extraterritorial costs. All About Expats may provide the Highly Skilled Migrant with a maximum of 30% of his or her wage, including reimbursement, tax-free. This facility is known as the 30%-facility. For this, it is not necessary to prove that expenses have been incurred.
All About Expats and the highly skilled migrant needs the permission from the Tax Authorities to apply the facility. To obtain this, the highly skilled migrant and All About Expats have to submit an application. The submission is done by our partner Dutch Tax Advice who can submit applications in an efficient manner on the basis of a covenant with the tax authorities. The covenant also ensures that a shorter process time applies: about 4 weeks instead of the 4 months that applies by default.
All About Expats and the highly skilled migrant are eligible for this allowance if a number of conditions are met.