Our Immigration Law services include:
Expat Scheme (30% ruling): frequently asked questions
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What are the eligibility requirements for the Expat Scheme?
To qualify for the Expat Scheme (30% ruling), an employee generally must be recruited from abroad, have lived more than 150 km from the Dutch border for more than 16 of the 24 months before starting employment in the Netherlands, and meet the applicable minimum taxable salary requirement. The employer must have a Dutch wage tax number, and the employer and employee must agree in writing to apply the scheme. Limited exceptions and additional requirements may apply depending on the employee’s circumstances.
Our Immigration team can assess an employee’s eligibility based on their individual situation.
Is there a deadline to apply for the Expat Scheme?
If an employee has lived in the Netherlands before, is he or she not eligible?
Can the Expat Scheme be transferred when an employee changes employer?
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