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F.A.Q.'s
Questions Regarding Dutch Taxes Questions Regarding the 30% Ruling (Dutch Tax Benefit) Questions Regarding US Taxes Questions regarding Dutch Knowledge Migrant Regulation |
QUESTIONS REGARDING DUTCH KNOWLEDGE MIGRANT REGULATIONWhat are the benefits of having the status of knowledge migrant? What are the conditions to qualify for the KMR? What is the income criteria for a knowledge migrant? Will other payments qualify for the income criteria? How does registration take place? Q: Who is a knowledge migrant? A: A knowledge migrant is a foreign individual who is employed or seconded to a company in the Netherlands for a minimum period of 3 months. A knowledge migrant earns an annual gross salary of at least € 50,183 (or € 36,801 if the individual is younger than 30 years). Also foreign students who graduated from a Higher Level Vocational Education or University in the Netherlands can be employed as knowledge migrants. The annual gross salary is then € 26,376. Please note that these amounts are indexed on an annually basis (January 1, 2010). Q: What are the benefits of having the status of knowledge migrant? A: First of all, if you are a knowledge migrant your employer does not have to apply for a separate work permit. Having a residence permit as a knowledge migrant allows a foreign individual to legally work and reside in the Netherlands for a specific period of time. Apart from that, family members of a knowledge migrant, who also applied for their residence permit via the knowledge migrant procedure, receive the same status and therefore they are also allowed to work in the Netherlands. Last but certainly not least, the knowledge migrant procedure is a simplified and much faster procedure! As mentioned in our section about 30% ruling regulation, certain groups of knowledge migrants will be deemed to have specific expertise to qualify for the 30% ruling. Please contact us to discuss your specific situation and possibilities.
Q: What are the conditions to qualify for the KMR? A: Firstly the company in the Netherlands should be accepted by the IND’s knowledge migrant desk. Secondly, the main criterion to follow the knowledge migrant procedure for a foreign individual is the income criteria (see “who is a knowledge migrant”). The knowledge migrant should also be employed or seconded to the company in the Netherlands for a period of least 3 months. Q: What is the income criteria for a knowledge migrant? A: The annual gross salary of the knowledge migrant amounts at least to € 50,183, or € 36,801 if the applicant is under 30 years. For graduates of a Dutch University or Higher Level Vocational Education, the gross salary amounts to € 26,376. Please note that these amounts are indexed on an annually basis (January 1, 2010). Q: Will other payments qualify for the income criteria?
A: The 8% holiday allowance can be included in the annual gross salary. Depending on the wording in the employment agreement, wages in kind or other payments may qualify as gross salary to meet the salary criteria for a knowledge migrant. Please contact us to discuss your specific situation and possibilities. Q: How does registration take place? A: In order to have the company in the Netherlands accepted by the IND’s knowledge migrant desk, the employer should sign an agreement with the IND first. Together with the agreement additional information should be submitted. Approximately within 2-3 weeks after sending the agreement and requested information, the employer will receive a login name, organization number and password to access the website of the IND. Taxpat can lead you and your employer through the registration process.
A: A MVV is an entry visa for the Netherlands. It indicates that a foreign individual intends to stay in the Netherlands for a period exceeding 3 months. The employer can request an advice on the issuance of a MVV as a knowledge migrant from the IND prior to the arrival of the foreign individual in the Netherlands. In most cases when a MVV is not mandatory, it can still be recommended to apply for it. Obtaining the MVV can speed up the procedure to apply for a residence permit as a knowledge migrant significantly. Please contact us to discuss your specific situation.
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