The financial side
The 30% ruling is the central benefit of the package. For qualifying newcomers, part of the salary is paid tax-free for up to five years: up to 30% in 2026. From 2027, the rate changes to 27%. In effect, the employee gets a higher net salary, and the company only has to file a request with the first payroll. Check the conditions before you promise the ruling in the offer letter. See how it compares across Europe.
Applying the 30% ruling? See Dutch payroll for companies from abroad, with the ruling in the monthly payroll.
The permit and equity side
For the permit, you use the kennismigrant scheme. Your company must be a recognised sponsor and pay the salary norm. The IND decides within weeks, and the family is included with the right to work. See the kennismigrant scheme. Grant equity as certificates or options through the STAK. For options, tax is due only when the shares can be sold, unless the employee chooses to be taxed at exercise. See the pool and the option rules. Senior hires then get real ownership.
A Dutch BV with staff or a director on the payroll has to file every month. We do the payslips, the payroll tax return and the yearly forms. See payroll and administration for a Dutch BV.
The family side
Candidates accept the offer when the plan for the household is in place. The plan has a shortlist of international schools. Waiting lists are often long, so start when you make the offer. The plan also includes a few months in a furnished home before buying, and registration for health insurance on arrival. The partner’s right to work is also written in the plan. Companies that give a relocating CTO a one-page family plan hire more of these candidates. See the map of relocation professionals.