Upon request, the 30% scheme may be applied for an incoming employee who has a specific expertise that is scarce in the Dutch labour market (30% of the employee's remuneration may then be paid as a tax-free reimbursement of extraterritorial expenses). The assessment of the specific expertise takes into account the employee's level of education, experience relevant to the position and the level of remuneration in the Netherlands in relation to the level of remuneration in the employee's country of origin.
In proceedings concerning the refusal to grant a young professional footballer the 30% rule, the Den Bosch court of appeal considered that relevant experience is the main stumbling block. According to the court, the necessary experience can only be gained by training and playing at a level comparable to that of the Dutch premier league. The footballer lacked such relevant experience. According to the Supreme Court, that judgment does not show an error of law. The court's judgment was not incomprehensible and sufficiently motivated.