Do you have questions about expat facilities?

expat facilites with van oers

Expat facilities

Many countries offer special tax arrangements for individuals living or working there, whether on a temporary or a permanent basis. In essence, most of these facilities offer the possibility of paying tax-free allowances for certain expenses during a limited period of time, or another method of reducing the amount of tax that the employee has to pay.

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The Netherlands

The Dutch wage tax regime for employees recruited abroad includes a specific facility: the 30% ruling. The 30% ruling allows employers, without being required to provide evidence, to pay up to 30% of the employee’s wages including the remuneration, or else 30/70 of the wages exclusive of the remuneration, as a tax-free wage component. The 30% ruling is also available to some categories of employees posted abroad, namely:

  • Employees posted abroad from the Netherlands to countries in Africa, Asia and Latin America and to some Eastern European countries;
  • Employees posted abroad from the Netherlands for scientific or teaching purposes;
  • Officials representing the Netherlands abroad;
  • Officials, members of the judiciary and members of the military who are posted to the BES islands, Curaçao, Sint Maarten or Aruba;
  • Members of the military who are posted abroad to countries outside the Kingdom of the Netherlands.
  • Another requirement is that the employee must spend at least 45 days abroad within a period of 12 months; foreign postings lasting fewer than 15 days are disregarded for these purposes. However, once the employee has satisfied this 45-days requirement, the calculation of the number of days for which the 30% ruling may be applied then covers all foreign postings of 10 days or longer.
expat facilites with van oers

Other countries

Other countries also have special arrangements and/or regimes. It is important for you to learn what your options are as early as possible, and what conditions apply. If you believe that you, or your employee, might qualify for a particular facility, contact us for further information, no strings attached.

sandra van es
Sandra van Es - van der Mast | Tax director
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