Immigration and tax matters
The Dutch tax authorities consider you to be a resident taxpayer from the moment you live in the Netherlands.
to be able to employ highly skilled migrants, recognition as a referent is required. Without recognition, your organization cannot be a referent for one Knowledge Migrants.
Citizen service number / BSN number
The citizen service number (BSN) is a unique personal number for everyone who has anything to do with the Dutch government. With the citizen service number, the Dutch government wants to improve service to you, combat fraud and better protect your privacy. The number is needed for payroll, health insurance and countless other times when contact with the Dutch government is needed. Van Lienden arranges for net arrived expats the citizen service number as soon as possible.
Conditions of the 30% ruling
The 30%-arrangement applies to you if you were recruited outside the Netherlands or sent from a country other than the Netherlands to work in the Netherlands.To be able to use the 30% arrangement, the following conditions apply from January 1, 2012:
- You are employed.
- You have a specific expertise
which can hardly be found on the Dutch labor market.
- You have a valid decision.
- You live more than the 24 months before your first working day in the Netherlands150 kilometers from the Dutch border. Also read the exceptions for the 24-month term and PhD graduates.
Standard amounts Knowledge migrants 2023
Knowledge Migrant 30 years or older:
€ 5.008 ex. Holiday pay
Highly skilled migrant younger than 30 years old:
€ 3.672 ex. Holiday pay
Highly skilled migrant after orientation year graduate / highly educated:
€ 2.631 ex. Holiday pay
Holders of a European Blue Card:
€ 5.867 ex. Holiday pay
Gap in Residence
There is good news for a certain group of people with a residence gap. Despite a residence gap, the years you have already saved up will not be lost if you had a formally limited right of residence in the Netherlands during that residence gap. For example, if you are still waiting for the decision on an application. Suppose the old residence permit has expired, but you are still waiting for a decision on the application for extension or for a decision on a notice of objection, then you may await this decision in the Netherlands. In that case, the years before the residence gap do count towards the five years, so you do not have to start counting again. Help with a residence gap?