12-month period. The Decree was updated in December 2023 and specifies that as of 1 January 2024 the 60-days rules can only be applied for “incidental” assignments only. A nonresident who is employed by a Dutch public entity is also subject to Dutch income tax, even if the employment is carried on outside the Netherlands, unless an applicable tax treaty indicates otherwise. A nonresident who is employed by a Dutch employer and is working in the Netherlands for part of the time may be liable to tax in the Netherlands on the full remuneration received from the employer. However, in this situation, tax treaties generally do not allow the Netherlands to tax income related to non-Dutch workdays.
Self-employment income. Annual profit derived from a business must be calculated in a consistent manner and in accordance with sound business practices. Annual profit is reduced by related business expenses, and taxable income is then determined by subtracting the deductions and the personal allowances described in Deductions and allowances
A nonresident individual earning income from an enterprise carried on through either a permanent establishment or a permanent representative in the Netherlands is subject to Dutch income tax. Profits of a permanent establishment are calculated on the same basis as profits of resident taxpayers.
For the allocation of profit between a foreign head office and a Dutch permanent establishment, the permanent establishment is deemed, in principle, to be a separate entity dealing at arm’s length. Developments are underway about the position of freelancers and other self-employed persons and their clients in the areas of employment law, tax law and social security law, as well as to combat “bogus” self-employment. These rules should be implemented by 1 January 2026. However, as of 1 January 2025, the Dutch tax authorities will start enforcing with respect to “bogus’’ self-employment. From then on, companies risk supplementary assessments for wage tax, social security contributions and fines if the contract with an (assumed) self-employed person turns out to be a (deemed) labor contract. Until 1 January 2025, the Dutch tax authorities will only enforce in the case of evident ‘’bogus’’ self-employment.
Directors’ fees. Directors’ fees are treated as ordinary employment income.
An employee who is a 5% or greater shareholder is deemed to earn a salary of at least EUR56,000 a year. A lower amount may be taken into account for a shareholder who can prove that his or her actual salary at arm’s length is less than EUR56,000. However, if the tax authorities can prove that a salary at arm’s length would be higher than EUR56,000, the director’s salary must equal this salary at arm’s length (with a minimum of EUR56,000) and at least as much as 100% of the highest salary of other non-shareholder employees. These rules do not apply if the salary at arm’s length of the employee/shareholder does not exceed the amount of EUR5,000 a year.
A nonresident receiving income as a director of a company resident in the Netherlands is subject to Dutch income tax. Tax treaties entered into by the Netherlands generally grant the right to
tax this income in the resident country of the company that pays the directors’ fees. Exemptions are made, among others, in the tax treaties with Switzerland, the United Kingdom and the United States.
For resident taxpayers (subject to income tax on their worldwide income) receiving income as a director of a company that is not resident in the Netherlands, double taxation is eliminated by either the tax exemption method (with progression clause) or the credit method. The Netherlands withdrew the approval to use the (more advantageous) tax exemption method instead of the credit method as of the 2023 tax year. As a result, in most cases, the credit method will apply to directors’ fees.
Approval of foreign pension schemes. Expatriates in the Netherlands often want to continue their foreign pension scheme during the period they work in the Netherlands. The main rule is that the employee contributions to the foreign pension scheme are not tax deductible in the Netherlands and the employer contributions are taxable. However, a “corresponding approval” can be requested from the Dutch tax authorities. When the approval is granted, the employee contributions to the pension scheme are tax deductible and the employer contributions will not be taxable; for EU-pension schemes the treatment of the pension contributions is the same as the treatment in the country of origin. To receive a corresponding approval, several conditions need to be fulfilled. The approval procedure makes a distinction between EU and non-EU pension schemes. The corresponding approval can be received for the period of employment in the Netherlands but in principle no longer than five years (a longer period can be agreed upon in tax treaties).
Precautionary tax assessment. The Dutch tax authorities can impose a precautionary tax assessment on pension entitlements when an individual emigrates and ceases to be tax resident in the Netherlands. The payment of this tax is suspended for a period of 10 years. If certain forbidden transactions take place (for example, receiving the pension in a lump-sum payment) during the 10-year period, the precautionary tax assessment is collected. Otherwise, after 10 years, an individual can request that the tax inspector withdraw the assessment. The Dutch precautionary tax assessment has the potential to conflict with some tax treaties. In these situations, an appeal could be filed. The Netherlands is increasingly pursuing changes in its tax treaties regarding the taxation of pension income. In a deviation from the Organisation for Economic Cooperation and Development (OECD) Model Tax Convention, the state of source rather than the resident state may tax pension income. Readers should always check the applicable tax treaty and corresponding protocols and consult a tax professional.
Income from a primary residence. The owner of a primary residence is taxed on the deemed rental value of the residence which is determined based on the so-called “real estate valuation act,” which aims to reflect fair market value. For dwellings with a value exceeding EUR75,000, in general, a rate of 0.35% applies to calculate the deemed rental value. For dwellings with a value exceeding EUR1,310,000, a rate of 2.35% applies on the excess.
basis. However, in February 2022, the Netherlands decided to change its interpretation of the OECD commentary so that going forward the Netherlands will allocate severance payments by reference to the length of service. This is usually the full length of service with the employer making the severance payment. If full details of the employment history are not known so that the correct allocation cannot be reasonably estimated, the last 12 months of the employment will be used as before. The right to tax the severance payment will not automatically fall to the jurisdiction where the employment was actually performed. In principle, it is decisive whether that jurisdiction, on the basis of the tax treaty, actually had the right to tax the regular wages paid for those activities. Whether the severance payment is borne wholly or partly by an employer in the other treaty jurisdiction will not be relevant to the interpretation of the OECD guidance in the Netherlands.
Capital gains. Capital gains generally are exempt from tax. However, exceptions apply at the applicable 2024 tax rates indicated in the following table.
Taxable gains Rate
Capital gains realized on the disposal of business assets (including real estate) and on the disposal of other assets that qualify as income from independently performed activities
Capital gains on liquidation of a company
Capital gains derived from the sale of a substantial interest in a company (that is, 5% of the issued share capital); 2024 rate
* For normal rates, see Rates.
Normal rates apply*
Normal rates apply*
24.5% on the first EUR67,000 of income, and 33% on the excess
Nonresidents are subject to income tax at normal rates on capital gains derived from the disposal of business assets and on capital gains derived from transfers of shares in a domestic corporation if the shares constitute a substantial interest.
Deductions and allowances
Dutch wage tax regulation. Allowances for business expenses are tax-free or taxable, according to the rules of the so-called “work related costs scheme” (werkkostenregeling in Dutch). The principle of this scheme is that fewer rules apply with respect to taxfree allowances and employment benefits, and that all allowances and benefits granted to employees by employers essentially constitute taxable wages. Specific exemptions are provided, such as for certain business expenses and education. The employer is entitled to a tax-free work-related costs budget per year of 1.92% of the first EUR400,000 of the total taxable wage bill and 1.18% of the total taxable wage bill above EUR400,000 (in 2024). If the actual work-related costs exceed this budget, an employer’s final levy of 80% on the excess is due.
Deductible expenses and tax-free allowances. Under certain measures, taxpayers may claim the following deductions and taxfree allowances:
• Deduction for mortgage interest for the acquisition, maintenance or improvement of the taxpayer’s primary residence (see Income from a primary residence).
• Deduction for certain life insurance premiums that entitle individuals to annuity payments. The amount depends on the available pension rights of the individual.
• Deduction for alimony payments to the ex-partner.
• Deduction for extraordinary expenses exceeding a certain threshold, including medical expenses, support provided to direct relatives, education expenses within a certain range and qualifying gifts.
• A moving allowance, up to a maximum of EUR7,750, may be granted besides reimbursing for the actual cost to transport the goods. If the employer does not reimburse the employee for the moving costs, these amounts are not deductible by the employee.
• An allowance for business travel, including commuting expenses, may be granted for private transportation, subject to certain limitations. Commuting expenses for public transportation may be reimbursed tax-free in full. If the employer does not reimburse the employee for the travel costs, these amounts are not deductible by the employee.
Tax deductions can be claimed against the basic tax rate of 36.97%.
The deductions listed above for certain life insurance premiums, alimony payments, extraordinary expenses and gifts are in principle not available to nonresidents. An exception may be applicable for certain residents of the EU, Switzerland or one of the Member States of the EEA.
Under certain circumstances, a tax-free allowance for extraterritorial costs may also be available (see 30% facility) for qualifying expatriates.
30% facility. Expatriates in the Netherlands may qualify for a special tax facility, the 30% facility. This facility enables an employer to pay an employee a tax-free allowance of up to a maximum of 30% of present employment income (no upper limit) and a tax-free reimbursement of school fees for children attending international schools. A 30% statement issued by the tax authorities is required.
On request, the employee may be considered a nonresident taxpayer of the Netherlands for certain items of income (partial nonresident status). A nonresident taxpayer is exempt from the tax on income from savings and investments, unless this income relates to the net value of real estate located in the Netherlands or on profit rights in an enterprise resident in the Netherlands (see Box 3 income). As of 1 January 2025, the partial nonresident status will be abolished. Based on transitional law, this can be postponed to 1 January 2027 if the 30% facility was applied by 2023 at the latest.
The maximum term for the 30% facility is limited to 60 months. The possibility of paying a tax-free allowance for the extraterritorial costs actually incurred will also lapse after five years. The
Category Salary threshold
Young master, 30% facility, first applied in 2024
Young master, 30% facility first applied from 2025 onward
Current threshold (EUR35,048*)
Current in 2025 and 2026 (EUR35,048*); increased threshold as of 1 January 2027 (EUR38,338*)
* Amounts subject to annual indexation.
Maximum tax-free reimbursement
30% (as of 1 January 2027, reduced to 27%)
30% (as of 1 January 2027, reduced to 27%)
The tax-free allowance is intended to cover all “extraterritorial costs.” As a result, no additional tax-exempt reimbursements of extraterritorial costs are allowed on top of the 30% tax-free allowance.
Instead of applying the 30% facility, reimbursement of the actual extraterritorial costs free of tax is allowed for a maximum of five years even if this amount is higher than 30% of the present employment income. Consequently, the employer must maintain records of all actual extraterritorial costs reimbursed free of tax.
As of 2023 the choice between reimbursing actual extraterritorial costs or to pay out the 30% tax-free allowance must be made in the first wage tax period of each calendar year. Few exemptions apply.
Rates. The rates applicable to income from Box 1, effective from 1 January 2024 are set forth in the following table.
A These rates apply to persons who are entitled to a pension on the basis of the General Old Age Pensions Act (AOW). In 2024, this entitlement starts at the age of 67 years.
B These rates apply to persons not included in the category “A” above.
Income from Box 2 is subject to tax at a rate of 24.5% on the first EUR67,000 of income, and 33% on the excess in 2024. Income from Box 3 is subject to tax at a rate of 36%.
Personal tax credits. Personal tax credits are fixed amounts that directly decrease the income tax payable.
The personal tax credits consist of an income-related general credit, an income-related employment credit for recipients of income from profits and employment and other credits, such as for children, single parents and senior citizens. In general, the personal tax credits may not exceed tax payable plus National
Insurance contributions, and, consequently, application of the credits cannot result in a refund.
The amount of the general credit and the employment credit differ depending on the age and/or income of the individual. The maximum general credit is EUR3,362 and is reduced step by step from an income of EUR24,813, resulting in a general credit of EUR0 for income exceeding EUR75,518. The maximum employment credit is EUR5,532 and is reduced step by step from an income of EUR39,957, resulting in an employment credit of EUR0 for employment income exceeding EUR124,935.
Approximately 25% of the credits relates to income tax or wage tax. The other 75% relates to National Insurance contributions due (see Section C). The share of the personal tax credits that relates to tax is, in principle, reserved for resident taxpayers and for foreign taxpayers who are resident in Bonaire, St. Eustatius and Saba (BES-Islands), the EU, the EEA or Switzerland. Taxpayers living in other countries are not entitled to the tax part of the personal tax credits. Employees living abroad who have social security coverage in the Netherlands retain their right to the social security share of the personal tax credits.
Relief for losses. Resident and nonresident individual taxpayers may carry losses related to Box 1 back for three years or forward for nine years. In general, positive income of one box may not be offset by negative income of another box.
B. Other taxes
Net worth tax. The Netherlands does not impose net worth tax.
Inheritance and gift taxes. Inheritance tax and gift tax are levied on all property inherited from or donated by an individual who was a resident or deemed to be a resident of the Netherlands at the time of death or donation. Dutch individuals who emigrate from the Netherlands are deemed to be resident in the Netherlands for 10 years after emigration. A gift made by a former Dutch resident, regardless of nationality, who left the Netherlands less than one year before making the gift is subject to Dutch gift tax. Tax is levied on an heir or a gift recipient, regardless of his or her place of residence.
Inheritance and gift tax rates range from 10%, 20% and 30% to a maximum of 40% of the value of a taxable estate or donation after deductions, depending on the applicable exemptions and the relationship of the recipient to the deceased or donor.
Inheritance tax exemptions. The most important exemptions from inheritance tax are the following:
• Acquisition by the surviving spouse: a maximum exemption of EUR795,156
• Acquisition by the (grand) children: a maximum exemption of EUR25,187
• Acquisition by disabled children: a maximum exemption of EUR75,546
• Acquisition by parents: a maximum exemption of EUR59,643
• Generally, property acquired by an acknowledged charity
• In other cases: EUR2,658
Gift tax exemptions. The most important exemptions from gift tax are the following:
• Gifts from a parent to a child: a general one-off exemption of EUR6,633
• A general one-off gift from the parents to a child aged 18 to 40: EUR31,813, which may be increased in the case of a gift issued for or applied to the payment of the child’s education expenses (EUR66,268)
• Other gifts: up to EUR2,658
Filing obligation and payment. The recipient of an inheritance or gift must file a tax return within eight months from the time of death. For gift tax, the return needs to be filed within two months after the calendar year in which the gift was made. The Revenue imposes a tax assessment stating the tax due after the tax return has been filed.
Nonresidents inheriting assets from an individual who was a resident or a deemed resident of the Netherlands at the time of death are subject to inheritance taxes. To provide relief from double taxation, the Netherlands has entered into inheritance tax treaties.
Inheritance tax treaties. The Netherlands has entered into inheritance tax treaties with Aruba, Austria, Curaçao, Finland, Israel, Sint Maarten, Sweden, Switzerland, the United Kingdom, and the United States. All treaties cover inheritance tax with respect to bequests. Only the treaties with Aruba, Austria, Curaçao, Sint Maarten and the United Kingdom also cover gift tax. If no tax treaty applies, Dutch unilateral law for the avoidance of double taxation applies, but, in practice, it does not always prevent double taxation completely.
C. Social security
Contributions. The Social Security Acts can be classified into three categories, which are the following:
• National Insurance Acts
• Employee Insurance Acts
• Health Insurance Act
National Insurance Acts provide benefits to all Dutch residents and to persons who work in the Netherlands and are subject to the levy of wage tax. National Insurance contributions are payable on taxable income of up to EUR38,098 and are not deductible for tax purposes. The maximum annual National Insurance contribution payable by an employee is EUR10,534 (before taking into account the social security credit). Employee Insurance Acts provide additional benefits for wage earners. Employee Insurance contributions are EUR0 for the employee and fully paid by the employer. Contributions differ depending on the size of the employer and the nature and details of the employment contract with the employee. In addition, the employer must pay an income-related contribution for the health insurance of the employee with a maximum of EUR4,706 per employee. The employee must pay to an insurance company an insurance premium for his or her health care of approximately EUR1,752.
entered into force on 1 May 2010 and replaced EU Regulation 1408/71. The Regulation applies to all EU Member States and Iceland, Lichtenstein, Norway and Switzerland.
Because the United Kingdom has left the EU (Brexit) as of 31 January 2020, the United Kingdom and the EU entered into a Trade and Cooperation Agreement.
Individuals whose cross-border activities commenced prior to 1 January 2021 and are eligible for the grandfathering provisions of the Withdrawal Agreement will continue to be subject to the previous social security arrangements in place prior to 1 January 2021.
The position of individuals whose cross-border activities commenced on or after 1 January 2021 will fall under the Trade and Cooperation Agreement.
The Netherlands has also entered into social security agreements with the following non-EU jurisdictions.
Argentina
Australia
Chile Kosovo
China Mainland Montenegro
Bosnia and Egypt Morocco
Herzegovina
India
Canada (including Isle of Man
New Zealand
North Macedonia Quebec)
Israel (except for Serbia Cape Verde East Jerusalem, South Africa Channel Islands the Gaza Strip, Tunisia (Alderney, Golan and the Türkiye Guernsey, West Bank) Uruguay Herm, Jersey
Japan
United Kingdom and Jethou)
Korea (South)
D. Tax filing and payment procedures
United States
The tax year in the Netherlands is the calendar year. Income tax returns relating to a calendar year must be filed before 1 May of the following year, unless an extension is obtained. If the income tax return is filed before 1 May of the following year, the Dutch tax authorities respond before 1 July of that year.
Employers withhold tax and National Insurance premiums (combined) on wages from employees under the Pay-As-You-Earn (PAYE) system. For many people, the wage tax is not only an advance payment of income tax and National Insurance premiums, but it is also the final payment. Any additional income tax and National Insurance premiums due must normally be paid within two months after receipt of an assessment rather than when filing the tax return.
Married persons are taxed separately on employment and business income. Two “partners” (see definition of “partner” below) may elect for the following categories of income and deductions to be attributed to a particular partner:
• Income from home ownership. If this income is negative because of the deduction of mortgage interest, it is advisable to attribute this income to the partner with the highest income.
• Profits from a substantial shareholding.
• Personal deductions.
Nonresidents may not make this election unless they are taxed as Dutch tax residents. Foreign taxpayers who are resident in Bonaire, St. Eustatius and Saba (BES-Islands), the EU, the EEA or Switzerland are taxed as Dutch tax residents, provided that 90% or more of their income is subject to payroll or income tax in the Netherlands. For this purpose, an income declaration from the resident state needs to be obtained to measure the 90% criterion. If this income criterion is not met, treatment as a resident taxpayer is only possible for this group if the Netherlands is required to do so under European law or a relevant tax treaty. If the 90% income criterion is not met, nonresident taxpayers may claim under certain conditions a pro rata deduction of taxdeductible expenses.
The Income Tax Law includes the term “partner.” A “partner” is understood to mean the spouse or registered partner of a taxpayer, provided he or she is not permanently separated. Unmarried adults who live together and are registered at the same address with the municipal authorities are treated as partners for tax purposes if one of the following circumstances exists:
• A child was born from their relationship.
• A child of one of the individuals was officially acknowledged by the other individual.
• The individuals are stated as partners in a pension plan.
• The individuals own a primary residence together.
• The individuals have reached the age of majority and an underage child of one of them is registered at the same address.
• The individuals were considered to be partners in the previous calendar year.
Partner status for tax purposes provides the following advantages:
• Eligibility for several business-related facilities (working partners’ deduction and transfer of a business or a part thereof without tax consequences).
• The option of allocating to both partners at their discretion the yield assessment base for capital yield tax (Box 3), except for the year of immigration or emigration, and the joint elements of income. Joint elements of income include taxable income from home ownership, taxable income from a substantial business interest, exceptional expenses, and deductible gifts and donations.
• An increase in the personal tax credit for a partner without income or with low income to the aggregate of the general credit, employment credit, and (supplementary) combination credit applying to this partner. As an exception to the general rule, in this case, the tax credit is refundable in part or in full. However, the payment may not exceed tax and National Insurance contributions payable by the other partner.
A nonresident taxpayer may not be a partner, unless he or she elects to be taxed as a resident of the Netherlands.
Inheritance tax returns normally must be filed within eight months after the date of death. Gift tax returns should be filed within two months after the date of donation.
E. Double tax relief and tax treaties
The Decree for the Avoidance of Double Taxation provides proportional relief from Dutch income tax on foreign-source Box 1
EU Member States Korea (South) Vatican City
EEA Member States Monaco United Australia New Zealand Kingdom
Canada Switzerland United States
Japan
After arriving in the Netherlands, a foreign national must visit the Immigration and Naturalization Service (Immigratie en Naturalisatiedienst, or IND) to collect the residence permit in the Netherlands.
Foreign nationals who want to live in the Netherlands must satisfy all of the following conditions before they are issued residence permits:
• They must have sufficient means of financial support.
• They must not represent a threat to public order or national security.
• They must have already found work for which a work permit has been, or will be, issued. However, employers of European (EU, EEA and Switzerland) employees are not required to obtain work permits.
EU, EEA and Swiss nationals do not need residence permits to stay lawfully in the Netherlands.
If a foreign national has held a residence permit for five consecutive years, he or she may apply for a permanent residence permit. For permanent residence permit applications, integration courses must be completed.
H. Work permits and self-employment
In principle, all non-European nationals (nationals from countries other than EU countries, EEA countries and Switzerland) who wish to be employed in the Netherlands need Dutch work permits. The existing law in the Netherlands seeks to limit the possibilities of Dutch employers’ hiring non-European personnel.
Employers who want to hire foreign nationals must obtain work permits from the UWV WERKbedrijf (public employment service) before the start of the employment. If a work permit has not been obtained, the employer is subject to a fine of EUR8,000 per illegal foreign national.
Grounds for refusal. A work permit is not granted if one of the following compulsory grounds for refusal is met:
• A suitable unemployed person with greater priority is located. Top priority is given to qualified unemployed Dutch people and to qualified unemployed individuals in European countries.
• The vacancy has not been registered with the UWV WERKbedrijf for at least five weeks before the work permit request.
• The employer does not make enough of an effort to find labor within the European labor market.
• A residence permit has not been requested or was not granted.
• The conditions of employment are substandard compared to those of other employees in the same position, and consequently, no one from the European labor market is available to work under such conditions.
• The employer does not pay at least the minimum monthly wage for an adult.
• A foreign national performing the labor is not in the best interest of the Netherlands.
• A quota applies for the number of work permits to be granted for the activities performed, and this quota has been reached for the specific period.
Certain exceptions to the above compulsory grounds can be made for specific situations, such as the transfer of an employee within an international group of companies (see Intra Corporate Transferees), highly skilled migrants (see Highly skilled migrants) who will bring their specific expertise to the Netherlands and cross-border workers with a valid residence permit from another EU country.
The work permit application may also be denied on other grounds in addition to the compulsory refusal grounds. These additional refusal grounds include, but are not limited to, the following:
• It is expected that in the foreseeable future suitable unemployed persons with greater priority will be available.
• The foreign national is younger than 18 years of age.
• No suitable accommodation is available for the employee.
Work permits are not required in certain specific situations, including, but not limited to, the following:
• The foreign national (and his or her partner) has a residence permit for a highly skilled migrant (see Highly skilled migrants).
• The foreign national has a residence permit for an intra-corporate transfer. See Intra Corporate Transferees
• The foreign national has obtained a residence permit that allowed him or her to work without obtaining a further work permit.
• After a five-year period, an employee may qualify for an endorsement on his or her residence permit, stating that he or she is allowed to perform labor and is no longer required to have a work permit.
• The employee has his or her permanent residence outside the Netherlands and the employee works only occasionally (for a maximum period of 12 consecutive weeks in 36 weeks) in the Netherlands. The employee’s employment in the Netherlands must involve installing or repairing machinery delivered by an employer located outside the Netherlands, and installing and amending software, including providing or operating the machinery and software.
• The employee works for no longer than 13 weeks in a period of 52 weeks in the Netherlands for the purpose of attending business meetings or entering into agreements.
Period of validity. After the conditions for the issuance of a work permit are met, the permit may be issued for different time periods. If a work permit is granted after a labor market test, a work permit is issued for one year only. To receive another work permit, a labor market test should be redone near the end of that year. A work permit based on a transfer within an international group of companies can be granted for maximum of three years. After a five-year period, an employee may qualify for an endorsement on his or her residence permit, stating that he or she is allowed to perform labor and is no longer required to have a work permit.
of wage tax, premiums for employee insurance schemes or national insurance premiums.
• There is no existing economic activity between the entity outside the EU and the Dutch entity.
• The employee was resident in the Netherlands immediately before the application based on an ICT permit.
The employer does not have to be an accredited sponsor to apply for an ICT permit for its assignees. However, in case of the applications of accredited sponsors, the same processing times apply for the applications for highly skilled migrants.
EU Blue Card. The EU Blue Card is intended for employees who perform highly qualified labor within the EU. The EU Blue Card is issued by a certain Member State and only gives the right to stay and work in this specific Member State. However, for holders of an EU Blue Card, it is easier to apply for a residence permit in a different EU Member State. Furthermore, the EU Blue Card holders are allowed to accumulate periods of residence in different Member States to fulfill the requirement of five years of legal and continuous stay for the application for a permanent EU longterm residence permit.
The employer does not need to be an accredited sponsor to apply for an EU Blue Card for its employee. However, with accredited sponsorship, the processing time is only 30 days.
To qualify for the EU Blue Card in the Netherlands, employees must satisfy the monthly gross salary requirement of EUR5,331 (excluding 8% holiday allowance) or more. The reduced EU Blue Card salary threshold of EUR4,265 applies to graduates who have completed a higher education program within three years before the submission of the application. The candidate must have a diploma showing that he or she completed a higher education degree program with a duration of at least three years or evidence showing that he or she has five years of relevant work experience. A foreign higher education diploma must be evaluated. Information technology professionals/managers lacking the required education can still qualify for the EU Blue Card if they have a minimum of three years of relevant work experience during the period of seven years before the application. The employee must have an employment contract for a highly qualified position for at least six months.
I. Family and personal considerations
Family members. Dutch law provides for the unification of families. For individuals who plan to bring their spouses and children under 18 years of age to the Netherlands, proof of sufficient means of subsistence and acceptable accommodation is necessary. Depending on the type of permit for the main application, the partner’s requirements to work in the Netherlands need to be verified. The partner of a highly skilled migrant or ICT may work in the Netherlands without a work permit. As a result, the partner of a highly skilled migrant or ICT is only required to hold a residence permit.
Marital property regime. As of 1 January 2018, the default marital property regime in the Netherlands is the limited community
Within the EU it is possible to exchange an expired European driver’s license. However, for this exception, the individual must obtain a declaration from the issuing authority in which the authority declares that it has no objection to the exchange of the expired driver’s license for a Dutch driver’s license.
Valid driver’s licenses issued in the following jurisdictions can be exchanged.
Alberta (province of Canada) (a)
Andorra
Aruba
Austria
Belgium
BES-Islands
Bulgaria
Croatia
Curaçao
Cyprus (b)
Czech Republic
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Iceland
Ireland
Isle of Man
Israel (a)
Italy
Japan (a)
Jersey
Korea (South) (a)
Latvia
Liechtenstein
Lithuania
Luxembourg
Malta
Monaco
Norway
Poland
Portugal (Azores and Madeira)
Québec (province of Canada) (a)
Romania
Singapore
Sint Maarten
Slovak Republic
Slovenia
Spain (Canary Islands)
Sweden
Switzerland
Taiwan (a)
United Kingdom
(a) For these jurisdictions, a valid foreign driver’s license can be exchanged only for a Dutch driver’s license if the foreign driver’s license is valid in a specific category.
(b) It is only possible for the Greek part, not the Turkish part.
It is not possible to exchange an international or European driver’s license for a Dutch driver’s license. Only the original driver’s license issued by the proper authorities from the country of issue can be exchanged. Every driver’s license is checked for validity and authenticity. This means that the person may have to prove its soundness by asking the embassy or the consulate of the country where the license was issued for a confirmation for the Dutch authorities. The person may also be requested to have his or her driver’s license translated by an attested translator.
Exam to retake the driving test. If the abovementioned conditions are not met or if the 30% tax facility does not apply (see Special rule for driver’s license procedure in case of the 30% facility), the individual must take the regular theory and practical test. The exam is administered by the Central Office for Motor Vehicle Driver Testing (Centraal Bureau Rijvaardigheidsbewijzen, or CBR).
Special rule for driver’s license procedure in case of the 30% facility. An individual who benefits from the 30% facility and his or her family members can directly apply for a Dutch license at the local Dutch municipal office without taking a driving test. To exchange the foreign driver’s license for a Dutch driver’s license, the individual must go to the local Dutch municipal office. He or she must at the moment of application pay a fee (the amount varies) and submit the following:
• The completed and signed request form (3 E 0397). A “User manual Application for the exchange of a foreign driving
licence for a Dutch driving licence” can be found on the governmental website (www.rdw.nl).
• A copy of the statement issued by the International Tax Office in Heerlen proving that the individuals or another member of his or her family is entitled to benefit from the 30% facility.
• The individual’s original, valid foreign driver’s license, issued in a country where he or she has been a resident for longer than a period of 185 days (the individual must hand in the license).
• An extract from the municipal register, proving that the individual is registered and stating his or her address in the Netherlands.
• A Certificate of Capability, which is a questionnaire available at the local government office. To obtain a Dutch driver’s license, the individual must fill out a personal declaration, which is required by the CBR. A medical team reviews this declaration and decides whether the individual gets the driver’s license.
• One passport photograph in a color that meets the demands of the Fotomatrix Model 2020. An overview of these criteria can be obtained from the governmental website (www.rijksoverheid.nl).
• Under certain circumstances, a translation of the individual’s driver’s license by an attested translator (for example, if written in Chinese characters or in Cyrillic writing). This is needed when the text on the foreign license consists of characters that are not used in the Netherlands.
The individual must hand in his or her foreign driver’s license at the moment of application and is not allowed to drive until the Dutch permit is issued. The foreign license will be returned by the municipality to the country of issuance.