New rules contained in the Intra Corporate Transfer (ICT) Directive do not have to be applied to Japanese citizens.
In principle, a person applying for a Dutch residence permit cannot choose between existing national rules and the ICT Directive. If someone falls under the scope of the ICT Directive, then they can only apply for an ICT permit. An exception to this rule has been made for Japanese citizens. The Dutch Immigration and Naturalisation Service has established that, by virtue of the Netherlands-Japan Friendship Treaty, Japanese citizens can opt to apply for a national residence permit even if, strictly speaking, they fall under the scope of the ICT Directive.
This means that if companies having Japanese staff who are transferred from outside the EU within the group to the Dutch entity, can opt to apply for an ICT permit or, for example, a highly skilled migrant permit.
Read a January 2017 report prepared by the KPMG member firm in the Netherlands
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