Finding the right people for your practice is challenging. The 30% scheme can help you attract qualified staff from abroad.
Attractive conditions
The 30% scheme allows you to offer favorable conditions to new "foreign" employees (knowledge migrants). You may pay these knowledge migrants a tax-free allowance of 30%. This is due to "extraterritorial costs," such as relocation expenses and additional costs for their stay in the Netherlands. The amount of these costs does not need to be demonstrated. To be eligible for the 30% scheme, you must:
- the employee is employed by you;
- the employee has 'specific expertise';
- the employee meets the definition of 'incoming employee';
- the Tax Authorities have issued a decision stating that you can use the 30% scheme.
Specific expertise
To demonstrate specific expertise, an income standard applies, which is indexed annually. In 2022, specific expertise is deemed to exist if your employee has a taxable annual salary of at least €39,467.
Scarcity
Sometimes the knowledge migrant must not only meet the income standard, but also the scarcity requirement: the required expertise is hard to find on the Dutch labor market (think of dentists, for example).
Incoming employee
‘"Incoming employees" are employees who come to the Netherlands to work here. This also includes residents of the BES islands, Aruba, Curaçao, and Sint Maarten. Note: Employees who live less than 150 km from the border are not considered "incoming.".
Tax Authorities Decision
If you wish to use the 30% scheme, you must apply for a tax assessment from the tax authorities. As of 2019, 30% scheme assessments have a maximum term of five years.
Also for employee insurance
If your "foreign" employee is insured in the Netherlands for employee insurance, you don't have to calculate employee insurance premiums on the tax-free 30% scheme. If you're having trouble finding staff for your practice, the 30% scheme may be able to help. You can make attractive offers to prospective clients in a tax-efficient way.
