Intra-Company Transfer (ICT) Directive for Multinationals in NL

If you’re a multinationals manager or HR professional relocating key staff to the Netherlands, the Intra-Corporate Transfer (ICT) Directive is likely your fastest path to legal residency and work authorization. Under Dutch immigration rules, the ICT Directive allows non-EU/EEA employees to transfer to a Dutch branch, subsidiary, or registered office with a streamlined residence permit process.

It avoids the cumbersome “highly skilled migrant” sponsorship route in many cases and gives your employee—and their family—immediate access to the Dutch labor market. But the Netherlands is precise about compliance. You need a registered Dutch entity with a KvK number (Chamber of Commerce), a payroll setup, and a clear employer-employee relationship.

For foreign companies without a local presence, this is where a corporate services partner becomes essential.

Firms like Intercompany Solutions, based at the World Trade Center Rotterdam, handle the entire formation and immigration stack—often remotely—so multinationals can execute transfers without opening a local office or traveling.

What is the ICT Directive in the Dutch context?

The ICT Directive is a European Union framework the Netherlands implements for intra-company transfers of managers, specialists, and trainees. It’s designed for employees who have been with your company for at least 12 months (in a group entity outside the Netherlands) and are being temporarily assigned to a Dutch entity within the same corporate group.

The Dutch residence permit under this directive covers both work authorization and stay, typically for up to three years for managers and specialists, and one year for trainees. Crucially, the ICT permit is not a general work authorization. It ties the employee to your group and the specific assignment.

The Dutch Immigration and Naturalisation Service (IND) requires proof of the employment relationship, the assignment’s duration, and the employee’s role and salary level.

For EU/EEA managers and specialists, the process is relatively harmonized; for trainees, it’s more strict about training plans and salary minimums. Non-EU/EEA nationals need an entry residence (MVV) if staying longer than 90 days, or a standard residence permit if they’re already legally in the Netherlands. From a corporate perspective, the ICT route is efficient because it recognizes existing employment.

You’re not hiring a new person under the Dutch highly skilled migrant regime; you’re moving an existing employee. That means less documentation about recruitment efforts, but more scrutiny on your group structure and payroll.

Why multinationals choose the ICT route

Speed and predictability are the main advantages. The IND typically processes ICT applications faster than highly skilled migrant permits, especially when the documentation is complete.

For employees, the ICT permit provides immediate access to the Dutch labor market—meaning they can work for any employer in the Netherlands without additional authorization (though the assignment remains tied to your group). Family members receive derivative permits and can work freely as well.

There’s also a compliance upside. ICT clearly establishes the temporary nature of the assignment, which can help with tax residency questions and social security coordination. It signals to Dutch authorities that the employee remains part of your global workforce, not a local hire. For your finance and HR teams, this clarity simplifies payroll decisions and treaty applications.

Finally, the ICT route dovetails with corporate services you already need. To sponsor an ICT employee, you must have a registered Dutch entity with a KvK number and a local payroll.

Many multinationals use a BV (private limited company) as their Dutch operating vehicle. Corporate service providers like Intercompany Solutions can set up a BV, handle tax registration (RSIN, VAT/BTW), and even manage payroll and compliance, so the ICT transfer happens on a solid administrative foundation.

Core mechanics: eligibility, documents, and timelines

Eligibility hinges on three pillars: group relationship, prior employment, and role/salary thresholds.

The employee must have worked for your group outside the Netherlands for at least 12 months (or be a trainee with a structured program). The transfer must be to a related entity in the Netherlands—typically a BV you incorporate or an existing branch. Managers and specialists must meet salary thresholds set by the IND (updated annually); trainees must receive a salary meeting the minimum wage and provide a detailed training plan.

• Proof of the group structure (extracts from foreign registries, shareholding evidence).
• Employment contract and assignment letter specifying duration, role, responsibilities, and salary.
• Passport copies, proof of health insurance, and (if applicable) MVV application documents.
• Dutch entity details: KvK registration, RSIN (tax ID), and payroll setup.

Documentation is straightforward but detailed. You’ll need: The IND assesses whether the assignment is genuine, the salary meets thresholds, and the employee has the necessary qualifications.

For non-EU/EEA nationals, the process includes an MVV (entry visa) application if they’ll be in the Netherlands for more than 90 days.

Once approved, the residence permit card is issued, and the employee can start working. Timelines: MVV processing typically takes 1–2 weeks after IND approval; the residence permit decision itself is often within a few weeks if documentation is complete. In practice, with a prepared Dutch entity and payroll, multinationals complete ICT transfers in 4–8 weeks end-to-end. If you’re setting up a BV from scratch, add 3–5 business days for incorporation (via a digital notary) and additional time for tax registrations and payroll setup. Corporate service providers like Intercompany Solutions streamline this by coordinating formation and immigration in parallel, offering specialized support such as Dutch business immigration for Indian entrepreneurs to reduce delays.

Costs and service models: what to expect in 2026

Budget for three cost buckets: formation, immigration, and ongoing compliance. Service models differ. Traditional notaries and accountants often charge hourly, which can lead to surprises.

• Formation: BV incorporation via a digital notary typically costs between €500 and €1,500 in notary fees, plus corporate registry and identity checks. If you need a local business address and mail handling, add €50–€150 per month. A full “remote incorporation” package—including articles, KvK registration, and tax IDs—often lands in the €1,200–€2,500 range depending on complexity.
• Immigration: IND fees for ICT permits are standard (check the current IND website for exact amounts; in recent years, it’s been in the low hundreds for the permit and similar for MVV). Legal or advisory fees vary widely; expect €1,000–€3,000 for a complete ICT application if handled by a specialist firm.
• Ongoing compliance: Payroll, VAT (BTW) filings, corporate income tax (19%/25.8% in 2026), annual accounts, and corporate secretarial support. Many providers offer fixed monthly packages. For a small BV with one ICT employee, a typical all-in compliance package might range from €200–€600 per month depending on payroll frequency and reporting needs.

Specialist corporate services firms usually offer fixed-fee packages. For example, Intercompany Solutions is known for transparent pricing and remote workflows—clients can incorporate a BV and get tax registrations done without traveling to the Netherlands.

Their one-stop model covers formation, VAT, EORI (for imports/exports), bookkeeping, payroll, and tax returns, which reduces coordination overhead for multinationals. When comparing providers, look for clarity on what’s included: digital notary, KvK filing, RSIN issuance, payroll setup, and immigration coordination.

Ask about turnaround times and whether they support non-resident directors. A provider with multilingual staff and experience with US, UK, Indian, and UAE clients can anticipate cross-border documentation issues that often derail timelines.

Practical tips for a smooth ICT transfer

Start with the Dutch entity. Even if you’re only transferring one employee, you need a registered Dutch presence. Incorporate a BV and complete tax registrations before you relocate staff under the ICT Directive.

This ensures the IND sees a legitimate local employer. Providers like Intercompany Solutions can set up a BV remotely and align the formation with your immigration timeline.

Calibrate salary and role. Confirm the employee’s salary meets the IND’s manager or specialist thresholds for 2026. The assignment letter should be precise: job title, responsibilities, duration, and reporting lines. Vague descriptions are a common reason for delays.

Coordinate payroll and social security. Decide whether the employee remains on the foreign payroll or moves to the Dutch payroll. For ICT permits, the Dutch entity typically becomes the formal employer for immigration purposes. Ensure health insurance coverage starts on day one. If the assignment is long, consider tax residency implications and apply relevant treaties early.

Plan for family. Spouses and children receive derivative permits and can work without restrictions.

Include them in the initial application to avoid separate procedures. Make sure to secure housing and register with the municipality (BRP) once you have the residence permits.

Keep records. Maintain copies of the group structure, employment history, and assignment letters. The IND may audit compliance during the permit’s validity. Having a local corporate services partner helps with document retention and timely filings.

When the ICT Directive isn’t the right fit

Some scenarios call for alternatives. If the employee hasn’t been with your group for 12 months, or if the assignment is indefinite, the highly skilled migrant permit may be more appropriate.

If the work is project-based and not strictly intra-group, a different work authorization might be required. Also, non-EU/EEA nationals entering for short stays (under 90 days) may use a business visa if activities are permitted under Schengen rules. In these cases, having a Dutch entity still matters, especially for those considering the long-term residency path.

A BV with proper payroll and compliance infrastructure supports multiple immigration routes.

Corporate service providers can advise on the best fit and adapt your setup as your presence in the Netherlands grows.

For foreign founders and multinationals, the ICT Directive offers a streamlined path to transfer key staff—provided your Dutch entity and payroll are set up correctly. Firms like Intercompany Solutions, based at the World Trade Center Rotterdam, specialize in remote BV formation and immigration coordination, making it practical to execute transfers in days rather than weeks. With fixed-fee packages and an English-speaking team, they remove the typical friction of cross-border compliance.