Many expats are not directly employed by a Dutch company, but work here through assignment or secondment. This means that they remain formally employed by a foreign or secondment employer, while they work temporarily in the Netherlands. These constructions raise special legal and tax questions.
At Arslan Advocaten we advise expats and employers on assignment, secondment, employment conditions and the consequences for taxes and social security.
What is assignment?
With assignment the employee remains is employed by a foreign employer and he or she is temporarily sent to the Netherlands to work here. This often concerns international companies that temporarily deploy staff in their Dutch branch or at a customer.
Features:
Employment contract with the foreign employer remains valid.
Often additional agreements in a temporary employment or expat contract.
Social security position depends on treaties between the Netherlands and the country of residence.
What is secondment?
With secondment the expat works in the Netherlands through a secondment agency or employer, often on the basis of a Dutch contract.
Features:
Employment contract with a Dutch (secondment) company.
Expats are placed with another company (the client).
Dutch employment conditions and collective labor agreements often apply.
Important points of attention for temporary employment and secondment
Applicable law: does 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 through tax treaties.
Working conditions: wages, pension, vacation days and allowances differ per contract.
Residence permit and work permit: for This must be properly arranged for non-EU employees.
Practical examples
Example 1: A German employee was sent 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 employment conditions were subject to Dutch law.
Example 2: An expat from India was placed with an IT client through a Dutch secondment company. When a discussion arose about overtime, the Dutch collective labor agreement turned out to apply and he still received compensation.
Example 3: An American expat was posted 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 taken into account in the negotiation.
Checklist for expats in case of assignment or secondment
📄 Check which employment law applies to your contract.
💶 Check whether you pay premiums in the Netherlands or in your home country.
📊 Check whether you fall under the 30% scheme for tax benefits.
📝 Record agreements about housing, travel expenses and school fees in writing.
⚖️ Have a lawyer assess your contract before you signs.
Why Arslan Advocaten?
Expertise in international employment law and tax law
Guidance in disputes about contracts, dismissal and remuneration
Personal advice for both expats and international employers
Clear explanation of complex legal rules
FAQ about deployment and secondment of expats
1. What is the difference between temporary employment and secondment?
With temporary employment, 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 statement often determines where you are insured.
3. Am I entitled to the 30% ruling for assignment or secondment?
Yes, if you meet the conditions (such as the income requirement and distance requirement).
4. Can my employer simply recall me?
Only if this has been contractually agreed. This must be clearly stated in your broadcasting agreement.
5. What if a conflict arises over my contract?
Contact a lawyer immediately; at Arslan Lawyers we can apply both Dutch and international rules.