Employees from outside the Netherlands, who are attracted by a Dutch employer or seconded to the Netherlands, can apply for the Dutch 30%-ruling when they meet certain conditions. This is a favorable tax regime for expats that enables the employee to receive 30% of his remuneration tax free. The 30%-ruling is applicable to foreign employees who are considered to have specific skills that are scarce on the Dutch labor market, but also to employees who left the Netherlands years ago and return to work in the Netherlands again.
The Netherlands — Amendments proposed in Dutch 30% ruling - I (PDF)
The Netherlands — Amendments proposed in Dutch 30% ruling - II (PDF)