Many expats do not enter into employment directly with a Dutch company, but work here via posting or secondment. That means that they formally remain employed by a foreign or secondment employer, while they temporarily work in the Netherlands. These arrangements entail particular legal and tax questions.
At Arslan Advocaten we advise expats and employers on posting, secondment, employment conditions, and the consequences for taxes and social security.
What is posting?
At 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 deploy staff in their Dutch branch or at a client.
Characteristics:
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Employment contract with the foreign employer remains in force.
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Often additional arrangements in a temporary agency or expat contract.
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Social security status depends on treaties between the Netherlands and the country of residence.
What is secondment?
In the case of secondment the expat works in the Netherlands via a secondment agency or employer, often on the basis of a Dutch contract.
Characteristics:
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Employment contract with a Dutch (secondment) company.
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Expats are placed at another company (the client).
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Dutch employment conditions and collective labour agreements often apply.
Important considerations for posting and secondment
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Applicable law: applies Dutch employment law, or that of the home country?
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Social security: do you pay contributions in the Netherlands or in the country of origin?
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Taxes: double taxation must be avoided through tax treaties.
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Employment conditions: salary, pension, vacation days and allowances differ per contract.
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Residence permit and work permit: for non-EU employees this must be properly arranged.
Examples from practice
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Example 1: A German employee was seconded to the Netherlands for 2 years. Because Germany and the Netherlands have a social security treaty, he continued paying contributions in Germany, but his employment terms were governed by Dutch law.
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Example 2: An expat from India was placed with an IT client via a Dutch secondment agency. When a dispute arose about overtime, the Dutch collective labor agreement applied and he received compensation after all.
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Example 3: An American expat was seconded by his American employer, but was offered a VSO in the Netherlands upon dismissal. Arslan Advocaten ensured that both his American and Dutch rights were included in the negotiation.
Checklist for expats on assignment or secondment
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📄 Check which employment law applies to your contract.
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💶 Check whether you pay social security contributions in the Netherlands or in your home country.
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📊 Check whether you qualify for the 30% ruling for tax benefits.
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📝 Put agreements about housing, travel expenses, and school fees in writing.
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⚖️ Have a lawyer review your contract before you sign.
Why Arslan Attorneys?
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Expertise in international employment law and tax law
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Assistance with disputes over contracts, dismissal, and compensation
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Personalized advice for both expats and international employers
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Clear explanation of complex legal rules
FAQ about assignment and secondment of expats
1. What is the difference between assignment and secondment?
With an assignment, you remain employed by the foreign employer. With secondment, you are employed by a Dutch company that lends you out.
2. Which social security legislation applies to me?
That depends on treaties between the Netherlands and your home country. An A1 certificate often determines where you are insured.
3. Am I entitled to the 30% ruling when on a posting or secondment?
Yes, if you meet the conditions (such as the salary requirement and the distance requirement).
4. Can my employer simply recall me?
Only if this has been contractually agreed. This must be clearly stated in your secondment agreement.
5. What if a dispute arises about my contract?
Contact a lawyer immediately; at Arslan Advocaten we can apply both Dutch and international rules.
Frequently Asked Questions
What is the main difference between posting and secondment for expats working in the Netherlands?
Posting involves an employee remaining employed by a foreign employer while working temporarily in the Netherlands, often with an employment contract from the home country. Secondment typically means an expat works in the Netherlands via a Dutch secondment agency or employer, with Dutch employment conditions applying.
What legal considerations should I be aware of when working as an expat in the Netherlands?
You should check which employment law applies to your contract, ensure proper arrangements for residence and work permits if you’re a non-EU employee, and understand how social security contributions and taxes are handled between countries.
How can I avoid double taxation during my assignment in the Netherlands?
Double taxation can be avoided through tax treaties between the Netherlands and your home country, ensuring that you do not pay taxes on the same income in both jurisdictions. It’s important to consult these treaties and seek legal advice to ensure compliance.
What should I consider regarding social security contributions when working in the Netherlands as an expat?
You need to determine whether you should pay social security contributions in the Netherlands or your home country, which depends on treaties between the countries and your specific employment situation. Proper planning helps avoid legal issues and ensures social security coverage.
