An employer wishing to employ someone who is not a national of an EU/EEA country or Switzerland (except for Bulgaria or Romania) will need to apply for a Work Permit (TWV) from UWV Werkbedrijf. The criterion applicable to foreign employees is that they must be engaged in effective and genuine work. More information about the documents required for living and working in the Netherlands can be found on the website of the Immigratie- en Naturalisatiedienst (Immigration and Naturalisation Service).

If you are coming to live and work in the Netherlands, you must register in the municipality where you will be living. More information about this can be found on the central government website.

Changes in wage tax credits for non-residents in the Netherlands

As of 1 January 2019 a smaller sum in tax credits will be taken into account when calculating the wage tax of non-residents in the Netherlands.

Tax credits

Wage tax and income tax are subject to tax credits, such as employed person’s tax credit, elderly person’s tax credit and general tax credit. These tax credits are comprised of a tax component and a social insurance component. Up until 1 January 2019 everyone who is subject to wage tax and to social insurance in the Netherlands received both the tax component and the social insurance component of tax credits. As of 1 January 2019, the tax portion may only be requested by non- residents via an income tax return in the Netherlands and can no longer be included in the salary payment by the employer.

How will this affect you?

If you are registered with a foreign address you will be regarded as a non-resident of the Netherlands. This means that UvA JobService will no longer apply the tax portion of the tax credit. As a result, you will receive a lower net salary.

Resident or non-resident of the Netherlands: complete the form

If you believe that you can be considered a resident of the Netherlands for tax purposes, please fill out the Fiscal address form.
Based on your answers to the questions, we will determine where your social and economic life (mainly) takes place. There are three possibilities:

1. You are regarded as a resident of the Netherlands: there will be no changes to the way in which the tax credits are applied. You will keep the same net salary.
2. You are regarded as a non-resident of the Netherlands, but you are a resident of an EU Member State, one of the EEA countries (Iceland, Norway or Liechtenstein), Switzerland or the BES islands (Bonaire, Sint Eustatius, Saba): the earned income tax credit will not change; other applicable tax credits will be reduced.
3. Points 1 and 2 do not apply: all applicable tax credits will be reduced.