Exception for PhD
Are you an employee with a PhD title? And have you started working in the Netherlands within 1 year of obtaining your PhD? In that case you can make use of the 30% facility if you:
- lived within a radius of 150 kilometres from the Dutch border during the doctoral research
- lived within a radius of 150 kilometres from the Dutch border between obtaining your PhD and starting work in the Netherlands
- lived more than 150 kilometres away from the Dutch border prior to commencement of your doctoral research
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