ICT permit Netherlands: moving managers into your Dutch company after an acquisition

In 2026, the ICT permit Netherlands route helps US buyers after an acquisition. It lets you move managers, specialists and trainees into your Dutch company. Each employee needs three months’ group service outside the EU and pay at the highly skilled migrant level. Managers and specialists can stay three years, trainees one. The Dutch company needs no recognised sponsor status.

General information as at 11 November 2026, not legal or tax advice.

What is the ICT permit in the Netherlands?

The ICT permit is a combined Dutch work permit and Netherlands residence permit for an intra company transfer. It covers managers, specialists and trainees from outside the EU who move to a Dutch branch of their group. The IND’s page on the intra-corporate transferee residence permit, updated 15 June 2026, sets out the rules. They stem from Directive 2014/66/EU.

US teams often call it an ICT visa, an EU ICT permit or an intra-company transfer visa. Unlike a general Netherlands work visa, it only serves moves within one group.

For an acquirer, timing follows the deal. Before closing, the Dutch target is not yet a group company. Article 3 of the Directive links companies as a group through, for example, a majority of capital or votes. Therefore, prepare the move before closing and apply once the target belongs to your group.

ICT permit Netherlands: who qualifies after an acquisition?

Managers, specialists and trainees qualify if they already work for your group outside the EU. According to the IND, each needs at least three months’ service before the transfer. They must also live outside the EU when you apply. A manager you hired last month therefore does not qualify yet.

Article 3 of the Directive defines the roles:

• Manager: a senior employee who directs the Dutch company and supervises other staff.
• Specialist: an employee with specialized knowledge that is essential to the Dutch company’s work.
• Trainee: a graduate, in Dutch practice with a master’s degree, who transfers for training and receives pay.

Pay must meet the highly skilled migrant salary criterion. For 2026, the IND’s required amounts are €5,942 gross a month from age 30 and €4,357 below 30. Both exclude holiday allowance, and they change every 1 January.

The Dutch branch must also carry out economic activities, the IND says. In addition, the employer must have no fine in the previous five years under the Foreign Nationals (Employment) Act. The same applies to fines for underpaid tax or social insurance contributions. Add that check to your HR due diligence checklist.

How long can someone stay, and can they work in other EU countries?

Managers and specialists can stay for up to three years, and trainees for one year, according to the IND. That maximum counts every transfer within the EU. Afterward, the employee must leave or change to another permit. A new ICT transfer to the Netherlands must then wait six months.

A holder may work for the group elsewhere in the EU for up to 90 days per 180-day period. Article 21 of the Directive sets that limit for each country, and that country may ask for a notification first. Longer stays usually need a separate permit in that country. However, Denmark and Ireland do not take part.

Under Article 19 of the Directive, family members can join and may work in the issuing country.

ICT permit Netherlands or highly skilled migrant permit: which fits after an acquisition?

The employment contract decides, not preference. If the manager stays employed by the US company and comes temporarily, the ICT rules apply. Business.gov.nl, the Dutch government’s portal for entrepreneurs, states that the IND then assesses the application under those rules. If the manager signs a Dutch employment contract instead, the highly skilled migrant permit usually fits.

That route requires a Dutch employer with recognised sponsor status, so check your target’s status early.

One exception matters for US buyers. The IND’s application form for highly skilled migrants, version 2026/4, covers US nationals who fall within the Directive. They can still qualify as highly skilled migrants if a friendship treaty supports the transfer. Because that depends on the facts, ask immigration counsel first.

	ICT permit	Highly skilled migrant permit
Suited to	Temporary transfers from the US company	Hires on a Dutch contract
Employment contract	With the group company outside the EU	With an employer in the Netherlands
Recognised sponsor status	Not required	Required
Gross monthly salary, 2026	€5,942 from age 30; €4,357 under 30	The same amounts; lower for some recent graduates
Maximum stay	Three years; one year for trainees	Five years per permit

Sources: IND permit pages (15 June and 29 October 2026) and IND required amounts for 2026.

What does the employer have to arrange for an ICT permit in the Netherlands?

The employer acts as sponsor and applies to the IND. It needs a contract or assignment letter from the group company outside the EU. According to the IND, that document states the transfer period, the Dutch location, the role and the salary. It also confirms a job outside the EU after the transfer. The legal decision period is 90 days under Article 15 of the Directive.

Recognised sponsors apply online, while other employers send written forms by post. US citizens do not need an MVV, the Dutch long-stay entry visa, the IND confirms. Other nationalities often do.

Finally, Dutch payroll tax and social security contributions can arise, even on a US contract. That depends on the facts, so ask a tax adviser.

How Octagon supports an ICT permit Netherlands move

Permit and tax choices belong with counsel, because they depend on the facts. Octagon handles the people work around them. Since 1987, we have enabled talent movement across borders for companies planning European expansion. Compliance is the base of that work.

Octagon is an IND recognised sponsor. Some roles suit a Dutch contract better. In that case, we employ your people in the Netherlands until your entity is ready, then transfer them. You decide salaries, benefits and working arrangements, and we carry the employment administration and its compliance risk. Our hub on acquisitions in Europe and our briefing for US acquirers cover the wider picture. To plan a move, email sales@octagon.nl.

Frequently asked questions

What is an ICT permit in the Netherlands?

An ICT permit is a Dutch work and residence permit for employees who transfer within an international group. It covers managers, specialists and trainees from a group company outside the EU. Its legal name is the intra-corporate transferee residence permit. The IND issues it under EU Directive 2014/66/EU.

Does an ICT permit need a recognised sponsor?

No. A Dutch company without recognised sponsor status can still apply for an ICT permit, the IND confirms. Recognition mainly changes the procedure, because recognised sponsors apply online and other employers apply by post. By contrast, only a recognised sponsor can apply for a highly skilled migrant permit.

How long does an ICT permit last?

An ICT permit lasts for the length of the transfer, up to a legal maximum. Managers and specialists can stay for three years, and trainees for one year. Transfers elsewhere in the EU count toward that limit. Afterward, the employee must leave or change to another permit.