There are different types of forms: P form: tax return for private individuals; C form: for foreign residents with income from or certain assets in the Netherlands; M form: for the year of migration; O form: tax return for business owners and freelancers. There are also (online) forms which are used to request a provisional…
The 30% ruling can be granted for a maximum period of 5 years (used to be 8 years until January 1, 2019 and 10 years until 1 January 2012). The time that the employee has stayed or worked in the Netherlands in previous years is subtracted from this maximum period of 5 years. Only if…
The State Secretary of Finance has announced in February 2004 which costs can be reimbursed tax free as extra territorial costs and which costs will be treated as normal labour costs. If the 30% ruling is granted and included in the payroll administration then the extra territorial costs can’t be reimbursed again separately, but the…
Yes, if the incoming employee obtains another employer during the period concerned, the 30% ruling remains in effect at the joint request of the employee and the new employer, provided that the period between the end of employment by the old employer and the conclusion of the employment contract with the new employer does not…
It is not possible to build up a pension on the extraterritorial reimbursement in the same way that it is not possible to do so on other free compensations or free provisions.
Yes, for the period in which the 30% ruling is granted (maximum 5 years), the employee is considered to stay in the Netherlands temporarily. This won’t change if the employee for example buys a house here or takes other actions which indicate a more permanent stay in the Netherlands.
If you own a property in the Netherlands and you use it as your main residence then you may be able to claim some tax deductions. These deductions can be claimed in your tax return. Deductible are costs related to the mortgage. You can also claim a provisional monthly refund. This has to be done…
No, you will not lose the 30% ruling if you get a Dutch passport. Nationality is irrelevant and not one of the requirements for the 30% ruling. Dutch nationals can get the 30% ruling too if they meet the requirements.
If the 30% ruling is granted the employer may reimburse the international school fees tax free to the employee on top of the 30% allowance. The employer may reimburse these expenses but is not required to do so. Such decision depends on the total package of employee benefits which the employer offers. International school fees…
For practical reasons the Statesecretary of Finance has approved that an employer, in anticipation of the grant, can already use the 30% ruling in the payroll administration. A tax free reimbursement can then be paid to the employee without proof of extraterritorial costs. If it later turns out that the 30% ruling is not granted,…
You must be an incoming employee to qualify for the 30% ruling. This means that you must be recruited or transferred from abroad by your employer. If you are an incoming employee, you can still apply after you arrived in the Netherlands. Even if time has passed. But only if you satisfied all conditions when…
If you are not living in the Netherlands but you do have a Dutch employment contract then you are in most situations only taxable in the Netherlands on the days you actually work in the Netherlands. A travel calendar can be used to calculate for which days you have to pay Dutch tax. A travel…
Requirements 30% ruling To qualify you must satisfy the following conditions: you are (originally) recruited from abroad (incoming employee); you have special skills and experience; which are scarce on the Dutch labour market. Since January 1, 2012 special skills and experience are determined based on salary A minimum salary requirement was introduced. For 2020 the…
Comment:: on January 2019 new changes became applicable. Below are the changes per January 1, 2012. On November 17, 2011 the Lower House voted about the proposed changes in the 30% ruling. As stated in our blog (http://expataxbv.blogspot.com) we expressed our concerns about these changes. The changes have been revised, also after pressure from our…
The tax authorities state that I have filed the wrong tax form. They state my living situation is different from the information in the tax return. What to do? Question: Me and my husband lived and worked in the Netherlands from 1995 onwards. From 2007 onwards my husband started working in the UK. Me and…
We receive a lot of questions about the obligation to file a tax return. What are the rules? The tax authorities will normally send you a tax return when you are in ‘the system’ and the wage tax you paid in the past year did not cover the income tax which means you may have…
Changes to the 30% ruling as of 2019 As you may have heard, the duration of the 30% ruling has been reduced as of January 2019. This also counts for those who have already been granted the 30% ruling before 2019. Below you can see what has changed and what this means for you. Your…