How to relocate employees to the Netherlands before a deal closes: permits, the 30% ruling and A1 certificates

To relocate employees to the Netherlands in 2026, start before the deal closes. Permits and tax rulings follow the employer, not the deal. Only an employer recognised by the IND can apply for a highly skilled migrant permit. The statutory decision period is 90 days. Sponsorship, 30% ruling and social security steps therefore begin before closing.

A cross-border M&A deal or European expansion often needs key people in Amsterdam on Day 1. For US companies, this guide puts the global mobility filings in order. It belongs to our series on acquisitions in Europe.

Who can sponsor a non-EU hire when you relocate employees to the Netherlands?

The IND states that only an employer it recognises can apply for a highly skilled migrant permit. Such an employer is called an IND recognised sponsor. Before closing, the target is not yet your company. The sponsor is therefore your own Dutch entity or a third-party employer that already holds recognition.

The contract must also be with an employer in the Netherlands. A US contract alone therefore cannot support a Netherlands work visa on this route. In addition, the buyer should not direct the target’s hiring before closing, as our guide to gun jumping explains.

US citizens who move to the Netherlands from the US need no MVV entry visa, the IND confirms. However, they still need the Netherlands residence permit. Our guide to the highly skilled migrant permit in the Netherlands covers the conditions. After closing, an ICT permit becomes a second route.

Which salary thresholds apply when you relocate employees to the Netherlands?

A highly skilled migrant aged 30 or older must earn at least €5,942 gross a month. Under 30, the amount is €4,357. The IND lists these required amounts for 2026, so they hold until 31 December. Holiday allowance does not count. New amounts apply from 1 January 2027.

The amount in force on the application date counts, the IND adds. A January filing therefore meets the 2027 amounts. So, build headroom into offers for a first-quarter start. A later move to your own entity is a change of employer, tested on the new contract’s start date. Our guide to the highly skilled migrant salary goes into the detail.

When is the 30% ruling filed, and what changes in 2027?

Employer and employee file the 30% ruling application together with the Dutch Tax Administration. File within four months of the first working day to cover the period from that day. In 2026, an employer may pay up to 30% of salary untaxed for up to five years. From 1 January 2027, the maximum is 27%.

Three tests matter at the offer stage. First, the employee must be recruited from abroad. Second, they lived over 150 km from the Dutch border for more than 16 of the previous 24 months. Third, the taxable salary is more than €48,013 in 2026, says the Belastingdienst. Therefore, sign the Dutch contract while the employee still lives abroad.

The 30% ruling 2027 change covers employees who joined the scheme after 1 January 2024. The Dutch government’s business portal confirms this. A higher salary norm applies from the same date. A December 2026 starter therefore gets 30% for one month only. After a move to your own entity, the new employer applies again within four months. Our 30% ruling guide has the full conditions.

Who needs an A1 certificate or a posting declaration?

An A1 certificate is for staff posted between EU and EEA countries or Switzerland. It keeps them in their home social security system for up to 24 months. Staff sent from the United States need a US certificate of coverage instead. In addition, EU-based employers must notify each posting to the Netherlands in advance.

The employer requests the A1 from the home country’s social security institution, Your Europe explains. This route fits staff you send from an existing European subsidiary. That subsidiary also registers the posting at postedworkers.nl.

For US-based staff, the totalization agreement applies. It has been in force since 1 November 1990, says the US Social Security Administration. An employee sent by a US employer for five years or less stays in US Social Security. By contrast, someone hired in the Netherlands pays Dutch social security contributions. That is the usual outcome for a highly skilled migrant. The facts decide, so check each case with counsel or Octagon. Our guide to A1 certificates for cross-border employees covers the EU rules.

In what order should the steps run to relocate employees to the Netherlands?

Work backwards from Day 1. First, fix the employer in the Netherlands. Then sign contracts while people still live abroad. Next come the permit application and the social security certificate. Finally, the 30% ruling application follows the start date.

Step	Who files it	When, relative to closing
Choose the Dutch employer and check its sponsor status	Buyer	At signing
Sign Dutch employment contracts	Dutch employer and employee	While the employee still lives abroad
Highly skilled migrant permit, plus MVV where required	IND recognised sponsor	Before closing; allow the statutory 90 days
A1 certificate or US certificate of coverage, for postings	Sending employer	Before the assignment starts
Posting notification at postedworkers.nl, for European postings	Sending employer	Before work starts
30% ruling application	Employer and employee	Within four months of the first working day
Transfer to your own entity: new sponsor, new 30% ruling application	New employer	After closing, once the entity is a recognised sponsor

Planning to relocate employees to the Netherlands before closing

International employee relocation is a compliance sequence more than a logistics task. Octagon Professionals provides the structure that lets organisations move people across borders with clarity and compliance. As an IND recognised sponsor, we employ your people in the Netherlands until your entity is ready. Then we transfer them. You decide salaries, benefits and working arrangements, and we carry the employment administration and its compliance risk. To plan your timeline, email sales@octagon.nl or read our compliance iceberg briefing.

Frequently asked questions

How long does a highly skilled migrant permit take?

The IND has a statutory decision period of 90 days for a highly skilled migrant application in the Netherlands. Only an employer the IND recognises as a sponsor can file it. Therefore, count back the full 90 days from the planned start date. The salary must also meet the amount in force on the filing date.

Can staff start in the Netherlands before closing?

Yes, if an employer in the Netherlands holds their contract before the deal closes. That employer is the buyer’s own Dutch entity or a third-party employer, not the target. Non-EU nationals also need a residence permit through an IND recognised sponsor first. EU, EEA and Swiss nationals can start without one.

Does the 30% ruling still apply in 2027?

Yes, but at a lower rate. From 1 January 2027, a Dutch employer may pay at most 27% of salary untaxed, down from 30%. The change covers employees who joined the scheme after 1 January 2024, so every new arrival. A higher salary norm applies from the same date.

General information as at November 12, 2026, not legal or tax advice.