LH 598 — Verzoek 2026 Loonheffingen Expatregeling (30%-regeling)

What is LH 598 - Expatregeling (30%-regeling) 2026?

The Expatregeling, better known as the 30% ruling (30%-regeling), lets a Dutch employer pay an employee recruited from abroad a tax-free allowance for the extra costs of their temporary stay in the Netherlands, under conditions. The employer asks the Belastingdienst for permission with this form, LH 598, and the 2026 edition is titled 'Verzoek 2026'. If the request is granted, the employer receives a decision (beschikking) with the start date and the latest end date of the scheme.

The form walks through the conditions in order. It asks whether a previous employer already applied the scheme, where the employee lived and how far from the Dutch border, and the exceptions for PhD graduates and returning employees. It then covers specific expertise, tested by role or by salary. The 2026 form prints the salary norms as a taxable salary above EUR 36,497 for an employee under 30 with a master's degree, and above EUR 48,013 otherwise. Then come earlier periods in the Netherlands, both parties' details, the key dates, and how the scheme is agreed and recorded in the payroll.

The form says that to use the scheme from the first working day, the request must reach the Belastingdienst within 4 months of that day. FileIt explains every question in English, follows the form's routing so you only answer what applies, and prints your answers onto the official Dutch PDF. It then files the PDF in your vault. Both the employer and the employee sign the printed form with a pen, and the employer posts it with the attachments. FileIt never submits anything.

Who needs to fill out LH 598 - Expatregeling (30%-regeling) 2026?

• Dutch employers hiring a specialist from abroad who meets the 30% ruling's conditions.
• Employers taking on an employee whose previous employer already applied the scheme, when the new contract was made within the time limits the form sets.
• Employers of PhD graduates who did their doctorate in the Netherlands, or of employees returning to the Netherlands, under the form's exceptions.
• HR departments, payroll providers and tax advisers acting for an employer (with an authorisation enclosed).

When to use LH 598 - Expatregeling (30%-regeling) 2026

• As soon as the employment contract is made, so the request reaches the Belastingdienst within 4 months of the first working day.
• When a new employee already had the scheme with a previous employer and the new contract was made within the decision's term and within 3 months of the last working day there.
• Not if the form's routing ends in 'does not qualify'. The form says you need not send it then.

What you need before you start

• The employee's address abroad when the contract was made, and their CV showing where they lived and worked.
• A copy of the employment contract signed by you and the employee.
• Depending on the route: a diploma, proof of a doctorate, a training institute's statement, or the IND statement for a research institution.
• Earlier periods the employee lived, worked or stayed in the Netherlands.
• Your company's name, address and payroll tax number (loonheffingennummer), and a contact person.
• The employee's name, BSN (if known), date of birth and address.
• The sector code, occupation, a description of the work, and the requested start date, contract date, hire date and arrival date.

What’s on LH 598 - Expatregeling (30%-regeling) 2026

The 2026 edition has 7 pages. FileIt asks for it in 9 parts:

1. 1 Where the employee came from (Herkomst werknemer)Employer
2. 2 Exceptions: PhD graduates and returning employees (Uitzonderingen)Employer
3. 3 Specific expertise (Specifieke deskundigheid)Employer
4. 4 Earlier periods of work and stay in the Netherlands (Periodes van werk en verblijf in Nederland)Employer
5. 5 Employer details (Gegevens werkgever)Employer
6. 6 Employee details (Gegevens werknemer)Employer
7. 7 The work (Gegevens werkzaamheden Expatregeling)Employer
8. 8 Recording the scheme in the payroll (Vastlegging in de loonadministratie)Employer
9. 9 Signing (Ondertekening)Employer

How to fill out LH 598 - Expatregeling (30%-regeling) 2026, step by step

1 1 Herkomst werknemer

Whether a previous employer applied the scheme (if so, go straight to 3a). Otherwise, where the employee lived when you made the contract, the address abroad, and whether they lived more than 150 km from the Dutch border for more than 16 of the 24 months before starting.

2 2 Uitzonderingen

Only if the employee lived in the Netherlands or within 150 km of the border: the PhD exception (doctorate research in or near the Netherlands, starting with you within a year) and the returning-employee exception (an earlier period under the scheme that began within the last 5 years).

3 3 Specifieke deskundigheid

In order: a doctor training as a specialist, a scientific researcher at a designated institution, a master's graduate under 30 above the lower salary norm, or a taxable salary above the general norm. The 2026 figures are printed on the form.

4 4 Periodes van werk en verblijf

Earlier periods the employee lived, worked or stayed in the Netherlands, or worked abroad as a Dutch employee, with start and end dates. Up to three per question.

5 5 and 6 Gegevens werkgever en werknemer

Your company's details, payroll tax number and contact person, then the employee's name, BSN, date of birth and address.

6 7 Gegevens werkzaamheden

Sector code, occupation, description of the work, and four dates: requested start, contract signed, start of employment and arrival in the Netherlands.

7 8 Vastlegging en 9 Ondertekening

Whether you have agreed the scheme with the employee, and agreed that their taxable salary stays above the norm after applying it. Then both of you sign with a pen, and you count the attachments.

Common mistakes to avoid

• Sending it late. To apply the scheme from the first working day, the request must arrive within 4 months of that day.
• Leaving out the attachments. The form says the request can't be handled without them.
• Signing digitally. The form says the Belastingdienst doesn't accept digitally signed forms.
• Not agreeing with the employee that their salary stays above the norm. The form warns the employee then loses the right to the scheme if their salary drops below it.
• Leaving out earlier periods in the Netherlands, which the form asks for over the last 25 years for work and stays.

After you fill it out

Print the PDF and have the employer and the employee sign it with a pen. FileIt does not send it for you.

Post it with the attachments to the address printed on the form: Belastingdienst/Kennis- en Expertisecentrum Buitenland, Postbus 2865, 6401 DJ Heerlen.

If the employee had no BSN yet, pass it on to the Belastingdienst once it is known.

Keep the filled PDF, the attachments and the decision in your FileIt vault.

LH 598 - Expatregeling (30%-regeling) 2026: frequently asked questions

Official sources

• Blank form (PDF), published by Belastingdienst (Dutch Tax and Customs Administration) - Kennis- en Expertisecentrum Buitenland: https://download.belastingdienst.nl/belastingdienst/docs/verzoek_2026_lh_premie_volksverzeker_toepas_30_procent_regel_lh5981z61fol.pdf
• Official instructions and guidance: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/themaoverstijgend/programmas_en_formulieren/verzoek-loonheffingen-30-regeling
• Edition shown on this page: LH 598 - 1Z*61FOL (Verzoek 2026) (checked 2026-10-01).

FileIt is not affiliated with or endorsed by Belastingdienst (Dutch Tax and Customs Administration) - Kennis- en Expertisecentrum Buitenland or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-01.

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