Cross-border working

Doing business internationally

There are many reasons why employers like to deploy staff temporarily abroad: to carry out international projects, set up local offices in different countries and transfer knowledge between their country of residence and country of employment. There are often favourable arrangements for these ‘expats’ which mean they pay less tax or, for example, can remain insured in their home country.

Working abroad from the Netherlands

Moore DRV has a team of expat specialists with many years of experience in cross-border working. To deal with local issues, Moore DRV also works with local colleagues abroad through the international Moore Global Network Limited.

Expats have to deal with many issues that require explanation and specific advice, such as:

  • Do I have to register or deregister with the local authority in the Netherlands? What are the conditions?
  • Are there special rules for employment agencies employing international staff?
  • Is everyone who travels on business an expat? If not, when do you start being considered an expat?
  • As an expat are you insured for old-age pension and medical expenses, for example?
  • Which country’s employment law applies? And is a collective labour agreement applicable?
  • Can an expat or incoming employee receive unemployment benefit in the Netherlands if he loses his job?
  • Is an expat insured for occupational disability? If so, in which country?
  • Is a salary split advantageous? How is the tax calculated in each country in the case of a salary split?
  • How should we operate a combined domestic and foreign payroll?
  • What is the 30% payroll tax facility and what advantages does it offer?
  • What is an A1 declaration? Do you have to apply for an A1 declaration?
  • What is the 183-day rule? Is an employee exempt from tax in a country where he works fewer than 183 days? What are the conditions?
  • Can an expat employee still deduct mortgage interest?
  • What can be done to avoid paying tax on the same income in more than one country?
  • What are extraterritorial expenses and under what conditions can these be reimbursed free of tax?
  • How is severance or redundancy pay taxed if the employee has worked in more than one country?
  • How are stock option or stock appreciation rights taxed in cross-border situations?

Advice and support for your employees abroad

We can advise you on these and other questions so that you can do business abroad without any barriers. If you wish, we can relieve you of all the administrative hassle by working jointly with our colleagues in our Moore network.

Need support and/or advice when working with expats? Leave your contact details here and we will contact you without any obligation.

Dr Dirk van Dorsselaer LL.M.

Partner and tax advisor

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