Many expats do not come directly into the service of a Dutch company, but work here via posting or secondment. This means that they formally remain employed by a foreign or seconding employer, while temporarily working in the Netherlands. These constructs bring special legal and tax questions with them.

At Arslan Advocaten we advise expats and employers on posting, secondment, employment conditions and the consequences for taxes and social security.

What is posting?

In posting, the employee remains employed by a foreign employer and is temporarily sent to the Netherlands to work here. Often this concerns international companies that temporarily employ staff in their Dutch branch or at a client.

Characteristics:

• Employment contract with the foreign employer remains valid.

• Often additional agreements in a posting or expat contract.

• Social security position depends on treaties between the Netherlands and the country of residence.

What is secondment?

In secondment, the expat works in the Netherlands via a secondment agency or employer, often on the basis of a Dutch contract.

Characteristics:

• Employment contract with a Dutch (secondment) company.

• Expats are placed at another company (the client).

• Dutch working conditions and collective labor agreements are often applicable.

Important points of attention in posting and secondment

• Applicable law: applies Dutch labor law, or that of the home country?

• Social security: do you pay premiums in the Netherlands or in the country of origin?

• Taxes: double taxation must be prevented via tax treaties.

• Working conditions: wage, pension, vacation days and allowances differ per contract.

• Residence permit and work permit: for non-EU workers this must be well arranged.

Examples from practice

• Example 1: A German employee was posted to the Netherlands for 2 years. Because Germany and the Netherlands have a social security treaty, he continued to pay premiums in Germany, but his working conditions fell under Dutch law.

• Example 2: An expat from India was placed at an IT client via a Dutch secondment company. When there was debate about overtime, the Dutch collective labor agreement turned out to apply, and he was still compensated.

• Example 3: An American expat was posted by his American employer, but was offered a VSO in the Netherlands in the event of dismissal. Arslan Advocaten ensured that his American as well as Dutch rights were included in the negotiation.

Checklist for expats at posting or secondment

• 📄 Check which labor law applies to your contract.

• 💶 Check whether you are paying premiums in the Netherlands or in your home country.

• 📊 Ask whether you fall under the 30% rule for tax advantage.

• 📝 Make written agreements about housing, travel costs, and school fees.

• ⚖️ Have a lawyer review your contract before you sign.

Why Arslan Advocaten?

• Expertise in international labor law and tax law

• Guidance in disputes about contracts, dismissal, and reward

• Personal advice for both expats and international employers

• Clear explanation of complex legal rules

FAQ about posting and seconding of expats

1. What is the difference between posting and secondment?
With a posting you remain in service with the foreign employer. With a secondment you are employed by a Dutch company that lends you out.

2. Which social security legislation applies to me?
This depends on treaties between the Netherlands and your home country. Often an A1 declaration determines where you are insured.

3. Am I entitled to the 30% rule on posting or secondment?
Yes, if you meet the requirements (such as the income requirement and distance requirement).

4. Can my employer simply recall me?
Only if contractually agreed. This must be clearly stated in your posting agreement.

5. What if there is a conflict about my contract?
Contact a lawyer immediately; at Arslan Advocaten we can apply both Dutch and international rules.