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Netherlands implements stricter document retention rules for accredited sponsors employing certain highly skilled worker
Effective 1 April 2024, accredited sponsors in Netherlands will be required to retain the following documents for highly skilled workers who are subject to reduced salary thresholds, for five years after their employment with the sponsor ends (i) a copy of their diploma or certificate; (ii) a copy of a credential evaluation issued by Nuffic of the worker’s diploma or certificate; (iii) documents confirming that on the date of the worker’s graduation or dissertation defense, their educational institute ranked in the top 200 in rankings issued by at least two publishers included in Article 3.23 of the Aliens Regulations; and (iv) documents confirming that the worker meets English or Dutch language requirements. Accredited sponsors may update their document retention policy to ensure compliance with the new rules.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.