Who is the scheme for?

The scheme is intended for employees who are recruited from abroad to work in the Netherlands, usually requiring a minimum distance of 150 kilometres from the Dutch border. This applies to employees from EU member states as well as, in many cases, highly skilled migrants. They must meet specific expertise and salary criteria and be employed on a Dutch payroll. A formal ruling confirms the approval and the remaining duration of the scheme; any previous periods of residence or employment in the Netherlands may reduce the maximum term.