{"id":600,"date":"2019-12-06T19:23:07","date_gmt":"2019-12-06T19:23:07","guid":{"rendered":"https:\/\/rocketstyledevelopment.nl\/totalcompliance\/services\/30-rule\/"},"modified":"2020-01-16T14:03:42","modified_gmt":"2020-01-16T14:03:42","slug":"30-rule","status":"publish","type":"page","link":"https:\/\/totalcompliance.nl\/en\/services\/30-rule\/","title":{"rendered":"30% facility"},"content":{"rendered":"[vc_row type=&#8221;full_width_background&#8221; full_screen_row_position=&#8221;middle&#8221; bg_image=&#8221;343&#8243; bg_position=&#8221;center bottom&#8221; bg_repeat=&#8221;no-repeat&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; top_padding=&#8221;12%&#8221; bottom_padding=&#8221;12%&#8221; color_overlay=&#8221;rgba(255,243,239,0.01)&#8221; overlay_strength=&#8221;1&#8243; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221; parallax_bg=&#8221;true&#8221; parallax_bg_speed=&#8221;fast&#8221; shape_type=&#8221;&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; 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tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; bg_image_animation=&#8221;none&#8221;][vc_row_inner column_margin=&#8221;default&#8221; text_align=&#8221;left&#8221;][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;all&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; width=&#8221;1\/6&#8243; tablet_width_inherit=&#8221;default&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; bg_image_animation=&#8221;none&#8221;][\/vc_column_inner][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;all&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; width=&#8221;2\/3&#8243; tablet_width_inherit=&#8221;default&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; bg_image_animation=&#8221;none&#8221;][nectar_highlighted_text highlight_color=&#8221;rgba(52,82,255,0.33)&#8221; style=&#8221;half_text&#8221;]\n<h2 style=\"text-align: center;\">30% facility<\/h2>\n[\/nectar_highlighted_text][vc_column_text]If an employee from abroad comes to the Netherlands for work, he or she can, for a maximum period of 5 years and subject to conditions, receive 30% of the salary as compensation for extraterritorial costs. These include, but are not limited to:<\/p>\n<ul>\n<li>travel costs to and from the country of origin;<\/li>\n<li>the extra cost of living;<\/li>\n<li>double housing costs;<\/li>\n<li>the costs of applying for a residence permit;<\/li>\n<li>the costs of changing official documents (work permit excluded);<\/li>\n<li>the costs of a language course.<\/li>\n<li>applying the 30% facility can lead to a significant increase in the employee&#8217;s net salary and a reduction in the employer&#8217;s costs.<\/li>\n<\/ul>\n<p>In order to qualify for the 30% facility, the following conditions must be met:<\/p>\n<ul>\n<li>the employee must have been recruited from abroad.<\/li>\n<li>the employer must be registered in the Netherlands as the withholding agent for the payroll taxes. A foreign employer can voluntarily register as the withholding agent for the Dutch payroll taxes in order to meet this condition. This condition is also met if a Dutch group company of the foreign employer has been designated as the withholding agent for the payroll taxes in the Netherlands instead of the foreign employer.<\/li>\n<li>the employee must have specific expertise that is not or hardly available on the Dutch labour market. An employee has specific expertise if the salary meets the salary standard.<\/li>\n<li>the employee has lived in the Netherlands for more than two thirds of the 24 months (16 months) at a distance of more than 150 kilometres from the Dutch border in the period of 24 months prior to being employed.<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;all&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; width=&#8221;1\/6&#8243; tablet_width_inherit=&#8221;default&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; bg_image_animation=&#8221;none&#8221;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row type=&#8221;full_width_background&#8221; full_screen_row_position=&#8221;middle&#8221; bg_image=&#8221;344&#8243; 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