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U bevindt zich hier:
  1. Home
  2. Payroll taxes
  3. Are you required to withhold payroll taxes?
  4. When you are going to withhold payroll taxes
  5. Extraterritorial costs and the Export Scheme
  6. Conditions attached to the Expat Scheme
  7. Conditions attached to the Expat Scheme
  • Payroll taxes
    • Are you required to withhold payroll taxes?
      • When must you withhold payroll taxes?
      • What are payroll taxes?
      • When you are going to withhold payroll taxes
        • Registering as an employer
        • Establish the identity of your employee
        • Obtain the data required for the payroll taxes
        • Payroll records
        • Calculating payroll taxes
        • Filing payroll tax returns and paying payroll tax
        • Wage expense allowance, low income allowance
        • Pension schemes
        • Private use of company car
        • Extraterritorial costs and the Export Scheme
          • Conditions attached to the Expat Scheme
            • You employ the employee
            • Expertise requirement
            • Definition of expatriate employee
            • Decision: validity and review of the conditions
          • Content of the facility
        • Exemption filing income tax return for your foreign employees
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Conditions attached to the Expat Scheme

The following conditions are attached to the application of the Expat Scheme (30% facility):

  • You employ the employee.
  • The employee possesses a specific expertise (expertise requirement).
  • The employee meets the definition of an expatriate employee.
  • The Tax Administration has issued a decision which states that you may apply the Expat Scheme.
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