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30% Scheme for expatriates

Tax benefit for employees and employers

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Bernd Koster Portrait
Bernd Koster

tax advisor
+31 (0)35 628 57 53

30% scheme alternative for untaxed reimbursement of actual extraterritorial costs

Expats often receive untaxed compensation. This can be cleverly arranged using the 30% scheme. In terms of tax, this scheme is favourable for both the employee and the employer. And it saves the latter having to deal with receipts and invoices. Would you like to know whether the 30% plan applies to your situation? We will answer your questions.

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Contact with an international tax advisor within 1 working day

30% Scheme for Salaried Employees

Not every expat is eligible for the 30% ruling. The Tax Authorities apply conditions. Expats must, for example:

Finally, it is good to know that you may only apply the scheme if there is a decision.

Additional tax benefits for incoming employees

During the term of the 30% scheme, the employee can receive 30% of the salary tax-free. In addition, the expat saves on income tax in Box 2 and Box 3. This is because the incoming employee is 'partially foreign taxpayer': the income in box 1 is taxed as a domestic taxpayer and the income in boxes 2 and 3 as a foreign taxpayer. You must state this explicitly in the tax return. And that is where things tend to go wrong.

Incidentally, the partner can also benefit from the additional advantages. Our tax specialists always look at which distribution produces the optimum result for tax partners.

30% Scheme for posted Dutch nationals

Certain professional groups who temporarily work abroad and remain resident in the Netherlands for tax purposes can benefit from the 30% scheme. This applies to development staff. It also applies to diplomats, military personnel and scientists.

30% scheme for director and major shareholders

A director and major shareholder can be an extraterritorial employee if he/she is employed by his/her own private limited company. As a result, a director and major shareholder can sometimes claim the 30% ruling. He must however have been recruited from abroad.

Does the untaxed reimbursement of international school fees fall under the 30% scheme?

The untaxed reimbursement for the education of school-age children is separate from the 30% scheme. Expats may receive a tax-free reimbursement for schooling costs from their employer provided:

For example, we support the
30% Scheme

Curious about our working method?

You can only give good advice if you know the ins and outs of the situation. At least, that is what we think. That is why we always meet our clients. This can be by phone or at our office.

This is what you can expect when you hire our help for the 30% settlement.

Step 1
Feasibility analysis
feasibility analysis based on the information provided including advice
Step 1
Step 2
preparing and submitting the required application
Step 2
Step 3
advice on how to continue to meet the requirements. This is important because the requirements are continually assessed.
Step 3

Facts and figures about Habermehl

Over 1,000 individuals, businesses and international clients rely on us for tax advice
Customers rate our services and services with a: 4.7 out of 5 (source: Google)
In addition to (international) tax specialists, our team consists of lawyers, payroll administrators and assistant accountants.
Quality guaranteed: we are a member of the Dutch Association of Tax Advisers

Assistance required for the 30% control?

The fact is that the 30% scheme changes quite frequently. The same applies to the situation of employees, especially in times of crisis like now with the coronavirus. If you engage us, you can avoid making mistakes with, for example, the term, the three-month requirement or other relevant rules and obligations. Call or email us and we will talk further.

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What can we help you with?

You can reach us at (035) 628 5753 or Do you prefer us to contact you? Fill in your details and we will contact you as soon as possible.