Extraterritorial costs

Extraterritorial costs may include extra costs for stays outside the country of origin. This includes, among others:
● Travel costs to and from the country of origin
● The additional cost of living
● Duplicated housing costs
● Costs of applying for residence permits
● Fees for changing official documents (excl. work permit)
● Expenses of language courses

Lower employer costs, higher net salary

With the 30% rule, a substantial increase in an employee’s net salary can be achieved, while also reducing the employer’s costs. The maximum duration of the 30% ruling is five years, minus any previous periods of residence or employment in the Netherlands. During the course of the 30% ruling, the salary standard must be continuously met.

Application procedure for the 30% ruling

Applying for the 30% ruling can be done in a joint request of employee and employer. This needs to be done within the first four months of the first day of employment for the scheme to apply retroactively from day one of the work. Otherwise, the scheme applies from the first day of the month following the month in which the application is send.

Know more about the 30% ruling?

Feel free to contact us if we can help you apply for and correctly introduce the 30% ruling for your international employees.