Partner in the Netherlands

Once a highly skilled migrant secures for a job in the Netherlands, it is the responsibility of the employer to make sure all of the employees legal matters are taken care of, either directly or via a payrolling company. But what if the expat would like to bring his partner to the Netherlands?

The partner of the highly skilled migrant may need a Dutch residence permit to reside in the Netherlands, especially if they are a non-EU national. Generally, the partner must apply for a residence permit, and this can be also through the highly skilled migrant’s sponsor who applied for their residence permit.
Under certain conditions, the partner’s residence permit application can be submitted simultaneously with the employee’s, allowing both to obtain their permits at the same time.
Once issued, the partner’s residence permit remains valid as long as they meet the necessary criteria. The permit is typically valid for a maximum of five years.

submit an annual Dutch personal income tax return. Being a Dutch tax resident means that the partner is taxed on their worldwide income. This includes employment income as well as any indirect income from assets, which are subject to taxation in the Netherlands.

Additionally, even if the partner has no income upon arriving in the Netherlands, they are still obligated to file an income tax return. This can be beneficial to claim potential deductions the partner may qualify for or to determine eligibility for (partial) general tax credits.

The 30% ruling is a tax facility for employees who are recruited from outside the Netherlands. If the partner applies for a job while they are already a resident of the Netherlands, they probably can’t make use of the 30% ruling in the Netherlands. In case the partner has applied for a job when they were not yet a resident of the Netherlands, they could qualify for the 30% ruling (if the other conditions are also met).

So, when a partner accompanies an employee to the Netherlands, there are several issues to keep in mind like the residence permit, social security schemes and their tax situation. When the partner starts working for a Dutch employer or starts their own business, the situation of the partner can change.

To know more about the 30% ruling and to know if you are eligible please contact our partners EastWing.