Deduction from the income of foreign experts

An employee is a foreign expert, irrespective of citizenship, if the following conditions are met:

• he/she has not resided or held a legal domicile in this country for the next 60 continuous months prior to when he/she began working in this country, although the first three months of his/her stay in this country are not included; and

• he/she resides and has a legal domicile in this country; and

• he/she possesses knowledge or experience not available in this country or only to small extent.

The rule is only applicable if the foreign expert:

• is hired by a legal entity with a legal domicile or a fixed place of business in this country and said party pays him/her as an expert; and

• is hired to engage in tasks that demand expert knowledge and experience not available in this country or only to small extent; and

• he/she works in research, development and/or innovation, teaches or works on the solution and/or development of specialised tasks; or

• is engaged in the execution and management of projects or other tasks that are key elements in the operation of the company.