15 November 2016

Implementation of European Intra Company Transfer Directive will affect Dutch immigration rules for intra company transfer permits

The Dutch legislator has recently published regulations for the implementation of the EU directive on temporary intra-company transfers ("The ICT Directive"). The new regulations will enter into force as of November 29, and will limit the duration of secondments into the Netherlands from outside EU member states to three years for managers and specialists and to one year for trainees. These periods are not renewable. The change does not impact local hires or assignees who are currently in the Netherlands and are already in the possession of a highly skilled migrant permit issued before November 29. However, it is expected to present difficulties for organizations who arrange secondments to the Netherlands for more than three years.

A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2016-1949

Document ID: 2016-1949