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New conditions for ICT (Intra Corporate Transferee) application for not recognized sponsors as of October 2021

Transferring an employee from outside the EU / EEA can be a complex process. There are different procedures available for transferring a third country national to the Netherlands. It depends on the nature of the transfer which program is most suitable. For some cases, there is only one option and no alternatives are available. Below we delve into the ICT-option. 

Multinational companies with a subsidiary in the Netherlands may want to transfer an employee from abroad to the Dutch entity. An intra corporate transferee (ICT) residence permit enables an employee from the third country (i.e. outside the EU/EEA or Switzerland) to be transferred within a company. 

The intra – corporate transferee (ICT) residence permit applies to the employees hosted by a group entity established in the Netherlands and allows the holder to work in the Netherlands as a transferred employee of an international group. The ICT residence permit applies to managers, specialists and trainees. 

ICT card validity

The ICT residence permit can be issued for a maximum duration of 3 years for managers and specialists and a maximum of 1 year for trainees. It is important to understand that this permit is not renewable after 3 or 1 year respectively, but it is possible to apply for another type of residence permit after the period has passed. 

Terms and conditions for the ICT residence permit

In addition to the general terms and conditions for a residence permit, several conditions are applicable to an intra-corporate transfer. The main conditions for the ICT residence permit are: 

  • the employee is transferred within the same group, from the foreign entity to a subsidiary in the Netherlands;  
  • the Dutch company must carry out economic activities; 
  • prior to the secondment to the Netherlands, the employee must have worked for the foreign group entity outside the EU for at least 3 months;
  • the employment contract between the employee and the foreign group company outside the EU remains in place; 
  • it is not allowed to enter into an employment contract with the Dutch entity;
  • the salary criteria must be met.  

Changes for ICT application as of October 1, 2021

As of October 1, 2021, more evidence is required for the ICT-application procedure for non-recognized sponsors. This is to ensure that there are economic activities in the Netherlands. 

The additional evidence that must be submitted with the new ICT applications concerns: 

  • proof of registration with the Chamber of Commerce; 
  • proof of companies address where the economic activities are carried out; 
  • a statement of payment behavior. In this statement, the Dutch tax authorities indicate that the company is known to them and that the company pays wage taxes and turnover tax correctly; 
  • proof that at least one fulltime employee is already working at the location in the Netherlands before the arrival of intra corporate transferee.  

ICT application for recognized sponsors

If the company in the Netherlands is recognized as sponsor by the Dutch Immigration Service (IND) the new additional terms and conditions for ICT residence permit will not be applicable. In that case the ICT-permit procedure will only take about 2 weeks.  

In the case of a non-recognized sponsorship the new measures as of October 1st, 2021 will be applicable and the additional evidence is required. This ICT-permit procedure will take between up to about 12 weeks (i.e. 90 days). 

In case of any additional questions please do not hesitate to contact our Global Mobility Department. 

Crowe Peak
Olympisch Stadion 24-28 1076 DE Amsterdam, The Netherlands
+3188 2055 000 contact@crowe-peak.nl