Guest researchers for a period up to one month
NWO-I can award an allowance for the subsistence costs of a guest researcher. If the guest stays no longer than one month, then this allowance is at most the daily allowance for a business trip within the Netherlands, as stated in IR 2 Article 4. NWO-I reimburses travel costs to the Netherlands on the basis of declarations. NWO-I bases these reimbursements on the cheapest rates for public transport. Costs will be charged to the guest project of the research group. If this is not sufficient enough, then the costs will be charged to the material budget of the research group.
Guest researchers for a period longer than one month
If a guest researcher comes to the Netherlands for more than one month, then NWO-I can award a subsistence allowance. You can invite a guest researcher for a maximum period of one year.
First of all, you need to reach an agreement about the conditions before you can invite the person concerned. You should give the personal details to the P&O Department of NWO-I via the application form. NWO-I will enter the guest researcher in the personnel and salary administration. Costs will be charged to the guest project of the research group. If this is not sufficient, then the costs will be charged to the material budget of the research group.
In cases where that is possible, the P&O Department of NWO-I will arrange the application for a work permit and a visa. This depends on the nationality of the guest researcher.
The awarding and size of a possible subsistence allowance depends on the personal details of the researcher. NWO-I will subsequently pay the agreed-upon subsistence allowance each month. The guest researcher should open a Dutch bank account for this purpose. NWO-I will pay the allowance from the moment that the guest researcher arrives in the Netherlands. Due to the Dutch Compulsory Identification Act, NWO-I can only pay the allowance after the P&O Department of NWO-I has received a copy of a valid proof of identity. See also the Dutch Compulsory Identification Act. The arrival and departure dates of the guest researcher often change. For a correct payment of the allowance, it is important that you report the actual arrival date and any changes to the departure date of the guest researcher to the P&O Department of NWO-I. This is also important with respect to insurances, see Insurances.
NWO-I pays the allowances for the subsistence costs of guest researchers at the same time as the salaries of employees. See under Work and income. If the arrival or departure dates of the guest researcher makes this necessary, then NWO-I can, if requested, make the payment on a different date during the first or last month.
NWO-I reimburses travel costs to the Netherlands on the basis of declarations. NWO-I bases the reimbursements on the cheapest fares for flights and public transport. For guest researchers who stay for a longer period, NWO-I can pay an allowance for the shipment of goods. You should submit the documentation for this. The size of the allowance per stay is, at most, the same as the amount stated under the maximum amount for transport costs for employees who come from abroad in IR 3.4.
Dutch Tax and Customs Administration
The Dutch Tax and Customs Administration ultimately assesses in retrospect whether a net subsistence allowance has been correctly awarded. If you intend to invite a guest researcher for a period longer than three months, then you need to consult the P&O Department of NWO-I about this in advance. By doing this, you reduce the risk that the Dutch Tax and Customs Administration concludes in retrospect that tax and premiums still have to be paid over the subsistence allowance.
See forms for the downloading of the information form.