30% ruling ends when the employee is put on garden leave X (employee) had the American nationality. He came to live in the Netherlands on 1 November 2011 for a position as CFO and later CEO of company Y (employer). The inspector issued a grant on the application of the 30% ruling for the period…
Source: Supreme Court 19 June 2015 For workers from abroad with specific expertise there is a special benefit: the 30% ruling. Sometimes the application is only filed if the employee is employed for some time, while the regulation has been adjusted since the start of employment. What regulations should apply in order to assess whether…
Source: Conclusion Advocate General, Supreme Court 29 September 2015 Based on the 30% ruling an employer can pay a tax free compensation of maximum 30% of the (taxable) wage to an employee who is recruited from abroad and who has specific skills and experience which are scarce on the Dutch labour market. To prevent unwanted…
Source: Conclusion Advocate General, Supreme Court 29 September 2015 X has the Dutch nationality and has lived in the Netherlands during the first 26 years of his life (1966-1992). After that he was living in the United Kingdom (1992-1995) and the United States (1995-June 2012). From February to August 2012 X was working for a…
Source: Conclusion Advocate General, Supreme Court 29 September 2015 A man born in India (hereinafter: X) works since 2009 for an employer in the Netherlands. For this employment the 30% ruling is granted to him. He resigns his job on 1 december 2012. In February 2013 he gets an apartment in the Netherlands. Per 2…