Tax

New work permit rules for non EU/EER-nationals working in the Netherlands

Iris Weber Iris Weber

In rare situations, non EU/EER nationals who have their main residence outside the Netherlands and who perform, on an incidental basis, specific employment activities, as defined in Dutch labour law, in the Netherlands do not need a work permit (TWV).

New legislation

Under new legislation that came into force on July 1st, 2017, the period during which activities may be performed on an incidental basis, may now last for a maximum period of 3 years. The conditions are that the employee has specific skills or know how that is scarce on the Dutch labour market and the non EU/EER national may not occupy a position within the Dutch entity that normally would be filled by a Dutch or EU/EER person.

Also, the project on which the employee will work must originate from cooperation between the Dutch and the foreign company with the aim of providing goods and/or services on the Dutch market.

Visa and/or residence permit

The fact that a non EU/EER national may be exempt from the requirement to have a work permit (TWV) does not discharge the employee from having a visa and/or residence permit to enter and stay legally in the Netherlands. If a (short or long term) visa is required (or a residence permit is applied for), the Dutch company must support these procedures.

Claiming the 3 year period

The administrative process for claiming the 3 year period is still under discussion with the Dutch authorities (UWV). We expect that some form of notification requirement to the UWV will be put into place if a Dutch company would like to make use of the above exception.

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