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Temporary Intra-Company Transfers in the Netherlands
Employees of a multinational with offices in Amsterdam and throughout the Netherlands have the opportunity to work there through an intra-company transfer. This relocation option involves securing an MVV transfer (temporary stay authorization). Such transfers enable employees to seamlessly move within the organization, ensuring the continuity and preservation of expertise across different locations. Companies leverage these arrangements to efficiently utilize their global workforce and maintain operational excellence worldwide.
The European Intra Corporate Transferee Directive is implemented into Dutch legislation. Based on this directive, managers, specialists, and trainee employees can be transferred within the group to the entity established in the Netherlands. They are entitled to a work and residence permit (single permit) called the ‘intra-corporate transferee permit’ (ICT-permit).
The ICT visa Netherlands salary requirements stipulate that the permit is issued for a maximum duration of 3 years for managers and specialists and a maximum of 1 year for trainee employees. This permit is not renewable after 3 or 1 year. However, it remains possible to switch during the validity of the ICT permit to a different permit category like the highly skilled migrant visa or EU Blue Card, thereby extending the duration beyond 3 years.
To be eligible for the ICT-permit, the work contract between the transferee and the sending group company outside the European Union must remain in place. It is not allowed to enter into a work contract with the Dutch entity. The transferee must be employed for at least 3 months prior to the secondment to the Netherlands.
Managers and specialists must earn at least a gross monthly salary of €5,331 (exclusive of 8% holiday allowance) or €3,909 if the transferee is younger than 30 years of age. They must hold at least a Bachelor's degree or have 5 years of previous relevant work experience. A trainee employee must hold at least a Master's degree, and the same salary threshold for trainee employees is applicable.
Intra company transfers within the group company based on Trade Treaties, like the WTO Agreements, remain possible besides the secondments based on the ICT Directive. The advantage of an intra-company transfer based on the WTO is that the entity in the Netherlands does not have to be recognized as a sponsor, and there is no specific salary threshold, though the offered salary must be at market level.
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