Expat scheme
The expat scheme is a fiscal scheme that encourages recruiting expert staff from abroad. If you meet the conditions, your employer will need to withhold fewer payroll taxes from your salary. In order to make use of this scheme, your employer (together with you) must have submitted a request to us.
If the expat scheme has been used with respect to the payroll taxes for you or your spouse, you must list this. This scheme applies – upon request – for no more than 5 years, and can be subsequently renewed by 5 years, and will apply if:
- You have resided outside of the Caribbean Netherlands for at least 5 consecutive years before your employment in Caribbean Netherlands;
- you have a university or university of applied sciences diploma and at least 5 years of professional experience;
- you receive remuneration of at least USD 83,500 per year; and
- your specific skills are scarce on the local labour market; and
if you are considered an expat based on:- the Expats Decision 1998 in force in the former Netherlands Antilles or the Expats Decision Saint Eustatius 2005;
- the Expat Decision 1998 or the Expat Decision Saint Eustatius Decision 2005 in force as a ministerial decree during the transition period; you will considered to be an expat based on a decision of the inspector on the application of the scheme as in force for the BES as of 01/01/2011.
The period during which you were already considered an expat based on the ‘former’ decisions of the Netherlands Antilles or Saint Eustatius will reduce the 5-year period that would apply as of 01/01/2011. No new period will take effect.