30% Ruling

Expats, relocating to the Netherlands for work, can qualify for a discount on their Dutch income tax bill. This discount is called the 30% ruling and it allows the employer to pay a part of the employee’s salary free of tax. This part is treated as tax-free and intended as an allowance for extraterritorial expenses.

The Highly Skilled Migrants scheme

The Highly Skilled Migrants Scheme streamlines the process for employers in the Netherlands to recruit professionals from outside the EU, EEA, or Switzerland, offering expedited acquisition of residence and work permits.

EU Blue Card

The European Blue Card Directive has been in place since their introduction in 2009 met with much criticism.

2024 Salary requirements

The minimum salaries for highly skilled migrants, European blue card holders, and intra corporate transferee (ICT) have been announced.

Pension and payrolling

As of January 1, 2021, it is mandatory to introduce an adequate pension scheme for payroll employees.