Every year we are in the top 3 of the best law firms in the Netherlands in the field of client satisfaction.
Intercompany transfer: relocating employees within the group
What does the ICT scheme entail?
The European Intra-Corporate Transferee Directive (ICT Directive, 2014/66/EU) has been transposed into Dutch law. Under this directive, managers, specialists, and trainees who are transferred within the group to the Dutch establishment can qualify for an ICT permit. Because this is a form of the GVVA, the employer does not need to apply for a separate work permit.
Conditions for the ICT permit
To qualify for an ICT permit, the following conditions apply, among others:
- The employment relationship between the transferee and the entity outside the EU must continue to exist. No employment contract may be concluded with the Dutch establishment.
- The employment relationship must have existed for at least 3 months before the transferee can be posted.
- There is a salary threshold:: €5,942 gross per month (excluding 8% holiday allowance) for managers, specialists, and trainees alike, or €4,357 if the transferee is younger than the age of 30. This is the same threshold as under the Highly Skilled Migrant scheme.
- The position must be at higher professional education (HBO) or university level. A trainee must additionally hold at least a Master's degree.
- The Dutch establishment must carry out genuine economic activities. The permit is not intended for entities set up solely to facilitate transfers. Subsequently, the employer must not have been fined for violating the Foreign Nationals Employment Act (Wav) in the preceding 5 years.
Validity period: note the difference per category
An important point to take into account is the maximum duration by type of employee.
- Managers and specialists: maximum 3 years.
- Trainees: maximum 1 year
The ICT permit cannot be extended beyond this period. However, within the validity period, the transferee can switch to a different residence permit, such as a Highly Skilled Migrant permit or the EU Blue Card. With these permits, the maximum term of 3 or 1 years does not apply.
Application procedure and processing time
If the Dutch establishment is recognised by the Immigration and Naturalisation Service (IND) as a sponsor, the application procedure generally takes 2 to 3 weeks. If the establishment is not a recognised sponsor, the IND forwards the application to the Employee Insurance Agency (UWV), which assesses whether the offered salary is in line with market rates. This procedure can take a maximum of 90 days.
Mobility within the EU: a key advantage of the ICT route
An ICT permit is not limited to the Netherlands: under certain conditions, the transferee may also work in other EU member states.
- Short-term mobility: this applies to residence and work in another EU member state for up to 90 days within a 180-day period, without requiring a new residence permit. The employer notifies the relevant authority in advance.
- Long-term mobility: This applies to stays longer than 90 days. A separate (residence) permit is required in the other member state.
This makes the ICT permit attractive for groups that want to deploy employees flexibly across multiple European establishments.
Can family members of the transferee relocate as well?
The transferee's partner and minor children can relocate to the Netherlands with them and receive free access to the labour market, without requiring a separate work permit.
Alternative route: transfer based on trade agreements
Alongside the ICT Directive, a transfer within the group based on trade agreements, such as the WTO agreement (GATS) which regulates international trade negotiations, remains possible. The advantage of the WTO route is that no strict salary threshold applies, and the Dutch establishment does not need to be recognised as a sponsor by the IND. This route exists alongside, and independently of, a transfer under the ICT Directive.
Why choose Kroes Advocaten?
An intercompany transfer touches on several areas of law at once: immigration law, employment law, and the group's internal structure. An incorrect assessment of the right route, salary threshold, or validity period can lead to the application being rejected, or to problems later when switching to a different permit. Kroes Advocaten guides multinationals through the entire application, from choosing between the ICT route and the trade agreement route, to the application with the IND or UWV, and any subsequent switch to a Highly Skilled Migrant or Blue Card permit. Contact us for a consultation.
Frequently asked questions
Can a newly established or smaller Dutch entity sponsor an ICT transfer?
In principle yes, but the IND and UWV look closely at whether the Dutch establishment carries out genuine, ongoing economic activity. The company must also employ at least one full time employee and rent office space. A newly founded entity with little more than a registration and no real operations will not qualify.
Can someone who previously held an ICT permit be transferred to the Netherlands again later?
This depends on whether the previous assignment ran its full course. Since 1 July 2023, the 6-month "cooling-off" period before a new ICT transfer to the Netherlands only applies once the maximum duration has actually been reached. If the employee left before reaching that maximum, a new ICT application can be filed without having to wait out a cooling-off period.
Does the employer have ongoing obligations to the IND once the permit has been granted?
Yes. A recognised sponsor must report changes to the IND, such as the employee leaving the Netherlands or not arriving at all, the employment ending, the salary dropping below the required threshold, or changes to the sponsor's own organisation. Failing to meet this reporting duty can put the sponsor's recognised status at risk.
Does the transferee need an entry visa (MVV) to travel to the Netherlands?
In most cases, yes. The employer applies for the MVV together with the residence permit in a single procedure. Nationals of a number of visa-exempt countries, such as the United States, Canada, Japan, Australia, United Kingdom, and South Korea, are not required to obtain an MVV.
Contact Sander!
-
Turkish highly skilled migrant permitted to work for employer not recognized by IND as recognised sponsor during application procedure
09 Oct 2026
-
Chavez-Vilchez protection may apply even where the parent has a residence right in another EU Member State
17 Sep 2026
-
We zoeken advocaat-stagiaires en advocaat-medewerkers
11 Sep 2026