We’ve created an FAQ together with the team at Hillbrook Expatriate Tax Solutions to help answer some of the questions you may have during these unprecedented times.
Travel to The Netherlands?
The travel ban has recently been extended until May 15th, 2020. Let’s start with the good news, the following categories are exempt;
- EU citizens (including UK nationals) and their family members;
- Citizens of the Schengen Associated States (Nationals of Norway, Iceland, Switzerland, Liechtenstein) and their family members;
- Holders of a permanent EU residence permit;
- Third-country nationals with a valid EU member state residence permit;
- Holders of a long-stay visa (D) including persons with an MVV
Please do note that only essential travel is allowed. If the travel is non-essential, you may be refused at the border. This means that in case you are in possession of a valid MVV you will be allowed entry and you can start your new job. Please be aware that persons not holding a valid MVV will not be allowed entry, also in case they have an approval on a Dutch residence permit. In addition third-country nationals business visitors will not be allowed entry. This restriction also applies in case they are in possession of a valid Schengen visa. For more detailed examples, please check: Q&A Dutch Ministry of Foreign Affairs.
Applications of new visa’s?
Although the majority of IND desks are temporarily closed, you can still start the application process online as per normal. Depending on the nationality and country of residence there may however be a delay in processing and collection of visa's.
Remote onboarding for international hires?
So, what if my new hire is not in the above category or doesn’t want to travel to NL? That’s fine too. There’s plenty of ways to onboard them remotely in another country through a variety of payroll/tax solutions. We have a wide network across the globe and happy to help figure out which solution fits you and your team best. Just hit the reply button for a consult.
Getting a BSN number during COVID-19?
With In Amsterdam (expat center) being closed, it leaves the employee two options to obtain their BSN. For those who are ‘stuck’ in their home country or unable to go to town hall, they can use the online BSN application process. For those who are due to travel here, they can make an appointment with the city town hall. They can already book in the appointment from their home country. Please do note that in both instances they will need the proof of (temporary) address in The Netherlands.
Working remotely in another country and taxes?
Foreign nationals (EU and non-EU) who temporarily work remotely because their relocation date has been delayed will not have issues from a Dutch immigration perspective, as long as they are working in their country of nationality. There may, however, be tax and social security implications when your employees work remotely. Non-residents with a Dutch employer, for example, are only taxable on the Dutch days worked. So if they work remotely they can, in principle, remain subject to tax in their home country and cannot really profit from the 30%-ruling in the Netherlands.
Start date delayed, what to do?
In case a Dutch residence permit is granted and the arrival date is delayed, the Dutch Immigration authorities (IND) will need to be notified within 4 weeks. Even when no definitive -feasible- new start date has been agreed upon, we advise notifying the IND within the legal term of 4 weeks. When you have more clarity on the definite start date, the IND can be notified again, if needed.
Long term entry visa (MVV) needed, how does it work?
Currently, all Dutch diplomatic consular offices across the world are closed until further notice. This means that the collection of MVVs temporarily cannot take place. The collection of the MVV must, in principle, take place within 90 days of the approval from the Dutch Immigration authorities. However, this period will be extended with another 90 days in case the applicant can prove that collection of the MVV could not take place due to the Coronavirus measures. Since we do expect a shortage of available time-slots after re-opening of the Dutch consular offices, we advise to regularly check the Embassies websites for available time-slots. Also, take into account a delay in further processing the MVV due to a backlog in applications. We expect in some cases it will take longer than the usual 10 workdays before the MVV can be collected.
Validation of the MVV
From the date, the MVV is issued (placed in the passport), a foreign national has 90 days to travel to the Netherlands. It is not possible to extend the validity of the MVV. However, it is possible to request for the MVV to be issued again in case the applicant can prove that travel to the Netherlands was not possible due to restrictions on travel or personal safety considerations. In this case, the applicant will have to schedule a new appointment with the Dutch diplomatic post as soon as the consular section re-opens.
Closure of the Dutch IND desks and renewals of visa’s
The Dutch IND has adjusted its services and will be closed until at least May 19th, 2020. This means, that it is no longer possible to collect a Dutch (extended) residence permit. On the IND website, it is indicated that an appointment can still be scheduled for the collection of a first residence permit, under the condition that the applicant has traveled to the Netherlands with an MVV. In some cases, we have experienced that the collection of the residence permit is still not possible. Therefore, we advise calling the IND desk first to verify whether the residence permit is ready for collection. In case the renewed residence permit cannot be collected before the current permit expires, the IND has confirmed that all legal rights associated with your extended permit are preserved. These rights are mentioned in the decision letter. It is therefore advisable to carry a copy of this letter with you in case the residence permit has expired.
Minimum gross salary requirement HSM residence permit
We would like to remind you that the minimum gross monthly salary thresholds for obtaining and maintaining the HSM residence permit remain unchanged. The same applies to other resident permit categories such as Blue Card or ICT. Recently the Dutch government has announced that an exception to the above is made for employees who do not meet the gross monthly salary threshold because they receive benefits from the UWV based on the short-time working scheme (werktijdverkorting). In these cases, the Dutch Inspectorate SZW will refrain from enforcing fines. This means that changes in the gross salary as a result of (temporary) part-time work or unpaid sabbatical leave, for example, may influence the validity of the permit. The IND needs to be notified about changes that influence the validity of the HSM residence permit within 4 weeks. Please contact our office if you have any questions in this regard.
We hope this is email has been of help. For more in-depth information, please have a look at these government websites:
If you have a question, please don't hesitate to contact us.
Take care, be well, be kind and look out for one another.