Taxes and insurances

When working in the Netherlands, your foreign professional will encounter questions regarding taxes, insurance and finance issues.

30% ruling

The '30% ruling' is a tax facility that allows foreign, highly-skilled professionals to obtain reimbursement of the additional costs incurred when relocating to the Netherlands. In short, the tax facility means that 30% of their salary is tax-free. The ruling was established to make the Netherlands a financially attractive place to live for talented foreign employees.

Your employee is eligible for the 30% ruling, if a number of conditions are met:

  • Your foreign professional was recruited outside of the Netherlands or seconded from a country other than the Netherlands to work in the Netherlands.
  • Your foreign professional has specific expertise that is not, or is rarely available on the Dutch employment market.
  • In the 24 months prior to your foreign professional’s first day of work in the Netherlands, he/she works at least 150 kilometres in a straight line from the Dutch border. However, there are certain exceptions to the 24-month term and for people with a PhD.

Our partner Tax Globalizers can help you apply for the 30% ruling for your employees. For more information, please contact us.

Insurance

A foreign professional in paid employment needs to arrange for basic health insurance in the Netherlands.

If your foreign professional will work as a guest researcher, funded through a scholarship, it will depend on his/her personal situation as to whether he/she is supported by the Dutch social security system and whether he/she needs Dutch basic health insurance.

If the Dutch social security system is not applicable for your foreign professional and they, therefore, cannot apply for Dutch basic health insurance, you need to find an alternative solution to ensure that your foreign professional has adequate insurance whilst staying in the Netherlands. Several private insurance companies sell policies designed especially for students and researchers coming to the Netherlands.

The experts of Expat Center Food Valley can arrange insurance for your foreign professional and his/her family members with one of these companies. Please contact us for more information.

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