The 30% rule is a personal arrangement and when granted, a decision is issued in the employee’s name for the specific employment at that time. The employee’s dependents and/or partner cannot use the 30% rule. However, there may be some advantages in filing income tax returns and exchanging a foreign driver’s license.
If the employee has found a job in the Netherlands and has a partner traveling with them, it is advisable that the partner look for and accept a job before leaving for the Netherlands. Thus, the partner can also benefit from the 30% rule if the other conditions are met.
If a partner moves with you to the Netherlands and then finds a job, the partner is considered locally recruited and does not meet the condition of having been recruited from abroad.
