It will be possible for PhDs to use this arrangement because of a legal change. Since 2012, the Dutch tax authoritiesautomatically assume that PhD candidates comply to the scarcity- and expertise demand which is necessary to make use of the 30%-arrangement.
The UT opens up the 30%-arrangement to foreign PhD candidates through the Optional Model for Employment Conditions Twente. This will result in a net benefit of approximately 215 euro per month in the first contract year. This amount can increase up to 335 euro per month when the PhD trajectory advances. According to the university board, this arrangement makes the UT more attractive to foreign PhDs. It must be noted that almost all Dutch universities will implement this arrangement for their PhD staff in 2013.
There are certain requirements that need to be met, however. The arrangement can only be applied to PhDs who have an official employee-status at the UT, who started working here after January 1st 2012, and who lived more than 150 kilometres from the Dutch border before their employment. The university expects that, per January 2013, approximately 70 PhD candidates will be able to use this fiscal arrangement. There are no extra costs involved for the university itself.
