Only PhD graduates, according to the Belastingdienst. https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/individuals/living_and_workin

Only PhD graduates, according to the Belastingdienst. https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/individuals/living_and_working/working_in_another_country_temporarily/you_are_coming_to_work_in_the_netherlands/30_facility_for_incoming_employees/conditions_30_p_facility/conditions_30_percent_facility https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/... https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/when_you_are_going_to_withhold_payroll_taxes/etraterritorial_costs_and_the_30percent-facility/conditions_attached_to_the_30percent-facility/definition_of_expatriate_employee https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/...