Knowledge workers

If you run a business in the Netherlands and you wish to employ a knowledge worker or knowledge migrant from a different country, special rules apply with regard to the work permit. You may also offer the person a tax-free payment for the additional expenses that are linked to working in the Netherlands.

Work permit

You do not have to apply for a work permit for foreign knowledge workers (and their spouses) if one of the following conditions applies to you:

• The knowledge worker comes from Switzerland or the European Economic Area (EEA) with the exception of Bulgaria and Rumania.
• The knowledge worker will receive a gross income of more than € 50,619 (employees who are 30 or older) or € 37,121 (employees younger than 30); the amounts are from 2011.
• The knowledge worker is a scientist with a grant, a visiting lecturer or a participant in an exchange programme of the European Union.
• The knowledge worker is a university lecturer, doctoral candidate, a post doctoral candidate or doctor training to become a specialist.
• The knowledge worker studies in the Netherlands or has graduated from a Dutch university or university for applied sciences less than a year ago. The person's starting salary must at least amount to € 26,605.

Residence permit

If the knowledge worker is from a country outside the EEA or Switzerland and if he or she will remain for longer than 3 months in the Netherlands, the person will need a residence permit. You must sign a statement to this effect issued by the Dutch Immigration and Naturalisation Service (IND). Such a statement is not required for students. You can find which residence permit your knowledge worker requires exactly by using the Residence Wizard of the IND.

Tax-free payment

You may be able to use the 30% facility of the Dutch Tax and Customs Administration. This scheme means that you can offer the knowledge worker a tax-free payment of at most 30% of the knowledge worker's salary (including the payment). This payment is intended for what is commonly referred to as extraterritorial expenses. These expenses, for example, include double accommodation expenses and additional expenses for living expenses in the Netherlands. You must apply for a ruling from the Dutch Tax and Customs Administration together with your employee to be able to use the 30% facility.