Faq
FAQ
What is “sequential liability”?
Sequential liability is a situation in which the contractor or hirer / recipient of personnel is liable for the payment of any outstanding taxes and national insurance contributions, owed by subcontractors and, perhaps their subcontractors. The aim is to prevent fraudulent subcontracting and the fraudulent supply of personnel (in all sectors of the business community).
What is a “knowledge migrant”?
A knowledge migrant, or highly-skilled migrant, is an immigrant with permission to work in a country on the basis of his or her scientific knowledge. Under certain conditions, these people do not require a work permit. The Netherlands has its own scheme for accepting highly-educated migrants.
What is the 30% facility?
The 30% facility is the informal name for the tax-free reimbursement of extraterritorial expenses under the Wages and Salaries Tax Act 1964. The purpose of the facility is to cover the expenses incurred by employees for relocation and integration. In fact, the facility is aimed at attracting highly-educated employees and experts to the Netherlands, and is often used as a wedge in salary negotiations.
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