The expat scheme may apply if you:
The expat scheme is a compensation for extraterritorial costs: the additional expenses incurred by an employee when coming to work in the Netherlands from abroad. These may include travel and relocation costs or a higher cost of living compared to the home country.
This tax benefit may also apply if you are already working in the Netherlands but are sent abroad for an extended period.
Moving to the Netherlands
If you move to the Netherlands to work at Radboud University, you may be eligible for the expat scheme. This scheme compensates for the extraterritorial costs incurred when coming to work in the Netherlands. By applying the expat scheme, you can exchange up to 27%* of your original salary for a tax-free allowance. Radboud University may pay up to 27% of your income tax-free for five years.
You are eligible for the expat scheme if:
- you lived at least 150 km from the Dutch border for at least 16 out of the 24 months before starting employment at Radboud University;
- you have specific knowledge and skills that are (almost) unavailable in the Dutch labour market;
- you have been recruited from abroad.
If you meet these conditions, the HR officer of your faculty can initiate the application process with the Dutch Tax Administration (Belastingdienst). The final decision on eligibility is made by the Tax Administration. Read more on the website of the Dutch Tax Authorities.
* From 2027, the percentage is set at 27%. If the expat scheme has already been applied to your salary before then, you will retain the 30% rate until 2027.
Extended period abroad
If the expat scheme is already applicable to you
If you are already using the expat scheme, it may be possible to continue benefiting from this tax advantage while working abroad for Radboud University.
However, a requirement is that you continue to be taxable in the Netherlands while working abroad. If you are no longer subject to Dutch taxation, the tax benefit cannot be applied.
If the expat scheme is not yet applicable to you
As an academic staff member employed by Radboud University who has not yet used the expat scheme, it may, under certain conditions, be possible to receive this benefit during a temporary stay abroad to compensate for extraterritorial costs. This is only possible if you are not already receiving compensation for the additional costs incurred.
Additionally, the assignment must last at least 45 days within a one-year period. Furthermore, it must involve:
- engaging in academic research or teaching in another country, or;
- being posted to Africa, Asia, Latin America, or specific Eastern European countries.
The tax benefit applies only to the actual periods spent abroad. Ensure that you accurately report these periods to your HR officer so they can be applied to your payroll calculations.
Applying for the expat scheme
Applications and changes to the expat scheme are always processed through your faculty or institute’s HR officer. They will provide advice, submit the application, and forward the necessary details to the salary department.