Employees who come from abroad to work in the Netherlands often receive compensation for costs incurred while living outside their country of origin, known as extraterritorial costs. Examples of such costs are travel costs, additional administrative costs, language training, and relatively higher expenses for rent, food and utilities in the Netherlands. SEO Amsterdam Economics is evaluating the tax facilities for these extraterritorial costs, such as the 30% ruling and the ET scheme (‘ETK’). The results of this survey contribute to the decision-making in Dutch politics. 

We would like to invite both employers and employees to participate in this study. Among employers, the questionnaire is aimed at people, for example, responsible for (international) talent recruitment or HR policy. For employees, the survey is aimed at persons from abroad who live or have lived in the Netherlands. If you know more people who fit (one of) these descriptions, you may forward the survey(s) to them.

How do I participate?
The surveys can be opened through one of the below QR codes or links:

  • Employer survey (English and Dutch)


  • Employee survey (English)


You can complete the questionnaire at the latest Sunday April 14, 2024. It takes about 10 to 15 minutes to complete the survey. SEO Amsterdam Economics is conducting the research as commissioned by the Dutch Ministry of Finance. SEO is ISO certified for quality (9001) and information security (27001) and handles your information confidentially. Upon completion of the study and subject to the legal retention period, all data will be deleted.

Employers are invited to further distribute the surveys among relevant employees. Please find attached below, invitations that may be forwarded to relevant contacts of yours.

SEO Amsterdam Economics is conducting the research as commissioned by the Dutch Ministry of Finance. If you have any further questions, please contact SEO Amsterdam Economics at evaluation30percentetk@seo.nl or during weekdays from 9.00 to 16.00 at 020-3991255. Thank you in advance for your participation!