Taking advantage of tax benefits

30% rule
& driver's license

Moving to the Netherlands involves many (additional) costs for you and your employee, the so-called extraterritorial costs. Your employer may give you a free (untaxed) reimbursement for these costs. Your employer may also provide you with 30% of your salary, including reimbursement, tax-free. This arrangement is known as the 30% rule. This does not require you to prove any expenses.

Apply?

However, you must submit an official application to do so. The tax authorities will make a decision on this application within 6 weeks of submission.

Another advantage of this 30% regulation is the possibility of having the foreign driving license converted to a Dutch driving license. Without extra lessons or a driving test.

Terms

Of course, this arrangement comes with some conditions:

  • The amount of salary determines whether a person qualifies, and if so, for what percentage.
  • Your employee's age and education also play a role in determining whether someone is entitled to that arrangement.
  • One must be recruited from abroad (at least 150 km from the Dutch border).

Completely unburdened by the relocation of your employee?

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