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Highly skilled workers that meet certain conditions and taxable income requirements are not required to have a work permit when working in the Netherlands. They may require a residence permit only. See 9.2.

If the employee is a highly skilled migrant, they may be able to use the 30% facility described in 7.1. Using this scheme, the skilled migrant can be paid a tax-free payment of up to 30% of their salary (including the payment).

This payment is intended to cover 'extraterritorial' costs, such as double accommodation expenses and additional expenses for living in the Netherlands. An application must be made to the Dutch Tax and Customs Administration to be able to use the scheme. If the application is made within four months after the start of the employment, the 30% facility applies from the start of the employment or otherwise only from the day that the facility request was filed.

School fees

In addition to the 30% facility described in 7.1, employers can provide a tax-free reimbursement for school fees. The fees must be for an international