The employee has specific expertise or skills that are scarce on the Dutch labour market.

The employee’s salary is at least EUR 37,000 per year (exceptions apply for employees under the age of 30 who have obtained a master degree (EUR 28,125) and for people who are conducting scientific research at a research institution (salary amount is not relevant)) – if the salary requirement is met, it is assumed that the employee has a “specific expertise”.

The employee lived at least 150 kilometres from the Dutch border during more than 16 months of the 24 months prior to the employee’s first day of work in the Netherlands.

The employee is recruited from abroad or is transferred from abroad to the Netherlands.

The employee works for an employer that is registered with the Dutch tax office and pays payroll tax.

Employer and employee have to agree in writing that the 30% tax ruling is applicable.