![\"30](\"https:\/\/vwg.nl\/wp-content\/uploads\/20150717_30procentregeling_deskundigheid_VWGNijhof-1024x384.jpg\")
<\/p>\n<\/p>\n
Under the 30% scheme, the following apply: expatriates<\/em> are eligible for a tax-free payment of 30% from the remuneration they receive from their employer. The 30% scheme relates to the reimbursement of so-called extraterritorial expenses incurred by expats. These are the additional costs arising from the fact that they work in a country other than the one in which they live (or have lived). Of course, expats can have their actual extraterritorial expenses reimbursed tax-free, but as this is rather laborious and the Netherlands is keen to attract qualified expats, the flat-rate 30% scheme was introduced.<\/p>\n Under the scheme, up to 30% of the total remuneration that the expatriate receives from his or her employer may be paid free of income tax and social security contributions. The 30% scheme is a so-called targeted exemption<\/em>. This does not reduce the employer\u2019s discretionary allowance under the work-related expenses scheme.<\/p>\n An important condition for the application of the 30% scheme is that the incoming employee (the expat) has a specific expertise<\/em>, which is in short supply on the Dutch labour market. The Tax and Customs Administration assumes that this is the case when the annual salary of the incoming employee is at least \u20ac 36.889<\/strong> (2015: \u20ac36,705). This figure refers to the salary excluding the allowance under the 30% scheme.30% control<\/h4>\n
Expertise<\/h4>\n
\nFor employees under the age of 30 with a master\u2019s degree, the salary benchmark is as follows: \u20ac 28.041<\/strong> (2015: \u20ac 27.901).
\nNo salary threshold applies in the context of the application of the 30% scheme to an employee who carries out scientific research at a research institution.<\/p>\nRequest<\/h4>\n