- You have an employment relationship.
- You have specific expertise that is not or is only barely available on the Dutch employment market. You are deemed to possess that expertise if your salary not including the tax-free allowance in the Netherlands is at least EUR 38.347 (in 2020). For employees younger than 30 years of age, with a master’s degree comparable to a Dutch Master, your salary not including the tax-free allowance should be at least EUR 29.149 (in 2020). For certain scientific researchers/teachers, no salary criterion applies.
- You have a granted 30% ruling from the Dutch tax authorities.
- Of the 2 years before your 1st working day in the Netherlands, you lived outside the Netherlands for more than 16 months, at a distance of more than 150 kilometres from the Dutch border.