30% facility

As employer one can offer a foreign worker/highly skilled migrant a reimbursement for the extra costs for living in the Netherlands, the so called extraterritorial costs. It is an option to reimburse the actual costs untaxed, but it is also allowed to provide your employee with 30% of their wages, including reimbursement, tax free.

This facility is known as the 30% facility. An advantage of the facility is that it is not required to prove the actual costs.


One can only apply the facility with a ruling of the Belastingdienst. You can request for a ruling at the Belastingdienst. The 30% facility applies to employees that are recruited from outside the Netherlands or employees that have been seconded from abroad to work in the Netherlands.

To use 30% facility as from January 1st 2012 the following rules apply:
- The employee has a "dienstbetrekking" (formal employment)
- The employee meets the expertise requirement.
- You carry a valid decision "Verzoek loonheffingen 30%-regeling" of the Belastingdienst.
- The employee did live over 16 months of the 2 years preceeding his first working day outside of the Netherlands at a distance of more than 150 kilometers from the Dutch border.

What can Vectrix do for you?

We can apply for the 30% facility for you at the Belastingdienst. Does your employee originate from outside EU/EER or Switzerland we can help getting a verblijfsvergunning.

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