Do I qualify for the 30% ruling, what are the requirements?
If you were recruited from abroad we have to prove to the tax authorities that you were living outside the Netherlands when you were recruited by your employer and that you were living there (or any other foreign country) during at least 16 months in the past 2 years. If the employment contract includes your…
Question: I am considering taking some “ouderschapsverlof” (parental leave) after my baby is born. I understand this will reduce my wages by 20% possibly (temporarily changing from working 5 days/week to 4 days/week). Can this affect my 30% ruling? How do you calculate the salary on which the 30% ruling is based? Answer: The 30%…
Question: I have heard, that there is still a possibilty to qualify for the 30% ruling if you earn less than the required salary. My gross salary is € 45,000. If the tax free reimbursement would for example only be € 5,000 (11%), then I would still meet the criteria of € 38,347 taxable salary….
Question: I have been been working in the Netherlands for the last 9 months (since mid of May 2019) and already have the 30% ruling approved since that time. I have also received the benefits in my salary thus far. Since I have to return to my home country now (which was already known to my employer), my…
Question: Hi Expatax, I have a question regarding the 30% tax ruling and the condition for young masters. I have recently moved to the Netherlands from Australia as a graduate from an Australian university and was wondering what qualifies as a young master? I am very interested to know if I can qualify for the…
Question: I am a young master and have been granted the 30% tax ruling. When I turn 30 will it be re-evaluated and will the income requirement be higher? Answer: From the first day of the month following the month in which you reach the age of 30, your salary must be at least the…
Two questions: If one member of the family (spouse) is enjoying the 30% ruling and the dependent spouse found a job here with a Dutch company, is the dependent spouse eligible to get the 30% ruling? Is the dependent spouse also eligible to exchange the foreign driving license if the other spouse has the 30%…
Question: I have the 30% ruling but I want to quit my job and become self employed. Can I keep the 30% ruling? Answer: It totally depends on the actual set up whether you can (partially) keep the 30% ruling if you decide to become self employed. The 30% ruling is only applicable on income…
Question: I work in the Netherlands since September 2018 but just last month I had a permanent contract. According to my understanding I am currently eligible for the 30% ruling. My employer prepared a letter to support my request. Can I still make the request to have 30% ruling or is it too late? Answer:…
Question: Can I apply for the 30% ruling as a Dutch citizen who lived in Hong Kong for 11 years when I remain working for the same company (they want to have my experience in the headquarters)? Another point of concern is that I might need to live in Belgium first (work in NL) due…
Part of the salary which qualifies for the 30% ruling Qualified are for example: the agreed monthly salary (fixed or variable) holiday allowance bonuses option rights token money obligatory premiums tantiemes Part of the salary which doesn’t qualify for the 30% ruling Excluded are for example: a redundancy/severance payment tax free) cost allowances (travel allowance,…
You can check this yourself by answering a few questions in our simple online tool.
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.
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.
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…