Noordwijk, Netherlands

Update on Labour Law in the Netherlands: International trade regulation

By Huub Kapel, LIMES International B.V.

As of 1 July 2017, the new ‘International trade regulation’ is applicable. This regulation offers Dutch employers more possibilities to temporarily employ non-EU nationals in the Netherlands without a separate work permit. The Dutch minimum wage and holiday allowance must be applied. There is no other salary requirement. Employees falling within the scope of the Intra Corporate Transferees Directive are excluded.

In order to do so, the Dutch employer should file an application with the UWV (Labour office) for admission of the project before the activities begin. Employers can apply for a project for a maximum duration of three years, with the possibility to extend this period. If approved, employers only need to notify the non-EU employees to the UWV. Depending on the nationality of the employee and the duration of residence in the Netherlands, an entry visa and/or a Dutch residence permit might be required. In order to qualify for this regulation, the project should relate to international trade, services or cooperation. This implies that commercial companies should be involved.

Besides employees, contractors and directors/shareholders of a foreign company also qualify for this new regulation.

Huub Kapel

Huub Kapel

LIMES International B.V., Noordwijk, The Netherlands
T: +31 88 0899 000
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LIMES International B.V. is an independent international tax consultancy firm specialising in cross-border issues. They focus exclusively on companies and expats that cross borders, providing them with a broad range of integrated solutions in tax and expat, legal, payroll, immigration and relocation, pension and insurance, HR, and VAT and customs services.

Huub Kapel is an international tax partner of LIMES international with more than 30 years of experience in assisting expatriates and their employers around the world. LIMES international acts as a one stop shop and has a dedicated immigration and relocation department. Huub is also the Global Chairperson of the GGI Global Mobility Solutions Practice Group.

Published: Winter 2017 l Photo: peteri -


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