Conditions

• How can I prove that I satisfy the 150 km requirement?
• 30% ruling with regards to maternity leave/parental leave
• Can the 30% ruling be less than 30%?
• Is there a period of minimum stay in the Netherlands to avail the 30% ruling?
• 30% tax ruling - Who is a young master for whom a lower salary is required?
• I am young master with 30% ruling. What happens if I become 30? Will the salary requirement be higher?
• Is the 30% ruling applicable for dependents? Can the dependent spouse also exchange a foreign driving license?
• Can I keep the 30% ruling if I become self employed?
• Is the 30% ruling applicable if I have a temporary contract?
• 30% ruling for returning Dutch national
• The 30% ruling is calculated on the wage of present employment. What does this include?
• Am I eligible for the 30% ruling?
• Does the 30% ruling also apply to persons who meet all the conditions but become permanent residents?
• Do I lose the 30% ruling if I get the Dutch nationality?
• What are the conditions to qualify for the 30% ruling?
• What has changed with regards to the 30% ruling from January 1, 2012?

Application

• What is the deadline for filing the application for the 30% ruling?
• Change of employer after 2 weeks - 30% ruling application in progress
• How long will the 30% ruling application take? When will I receive a reply?
• Can the 30% ruling be granted retro active?
• Can the 30% ruling be applied in the payroll during the application?
• Can I still apply for the 30% ruling if I am already in the Netherlands?

International school

• International school fees and the 30% ruling

Change of employer

• 30% ruling and change of employer: granted for 8 or for 5 years?
• Can the 30% ruling be renewed?
• If the employee changes employer should a new 30% application be submitted?

Extra-territorial expenses

• Travel expenses under the 30% ruling - family visit
• Can double housing costs be reimbursed tax free besides the 30% ruling?
• Which costs can be considered to be extra territorial expenses?

Term

• Is there a period of minimum stay in the Netherlands to avail the 30% ruling?
• 30% ruling and change of employer: granted for 8 or for 5 years?
• 30% ruling for a returning expat - how is the 25 year period calculated?
• I have been in the Netherlands before. Does this affect the maximum period I can get the 30% ruling?

Tax consequences

• Bank savings and 30% ruling. Foreign bank accounts. What to declare?
• What are the consequences for my salary of the 30% tax ruling?
• What are the consequences for the unemployment benefit and company pension if I have the 30% ruling?
• Can I deduct the mortgage interest for my main residence if I have the 30% ruling?
• Is the 30% ruling applicable on a redundancy payment?

Court cases

• 30% ruling ends when the employee is put on garden leave
• Does a new application for the 30% ruling make a chance if a previous application has been rejected in the past (and more specifically, if the regulation changed since then)?
• The 150 km distance requirement in the 30%-ruling doesn’t lead to a clear overcompensation according to the Advocate General
• 25-years term of the discount scheme of the 30% ruling doesn’t lead to prohibited discrimination
• Continuation of the 30% ruling conflicts with the three months requirement

General info 30% ruling

• 30% ruling with regards to maternity leave/parental leave
• Can the 30% ruling be less than 30%?
• When I leave my employer do I get a confirmation from the tax authorities that the 30% ruling ends?
• Where can I get a copy of the 30% ruling confirmation?
• Is it possible to get the 30% ruling when I work through my own limited company?
• Can I keep the 30% ruling if I become self employed?
• How is the 30% allowance arranged between employer and employee?
• Is it possible to build up a pension on the 30% allowance?

VAT

• Are the costs I made before I actually registered my business deductible?
• What is the difference between a VAT exemption and a VAT rate of 0%?
• Can I invoice a client without having a VAT number?
• My business is not VAT registered. Can I still reclaim VAT we have paid for goods/services?
• Can I request a time extension for filing the VAT return?
• The tax authorities do not want to register my business for VAT
• In which quarter will I have to declare the VAT?
• How are VAT returns filed?
• Will I receive a fine from the Dutch tax authorities if I didn't declare and pay VAT in time?
• What are the VAT rates in the Netherlands?

Administration

• Certain business costs can't be deducted at once but have to be depreciated over time.
• What are the basic administration requirements?
• How long do I have to keep my financial administration?
• Which information should be mentioned on an invoice to my client?

Tax benefits

• Can I keep the 30% ruling if I become self employed?

Legal

• Permits and diplomas
• Legal forms of doing business
• Soleproprietorship or limited company (BV)?
• Are general terms and conditions compulsory?
• Can I choose a business name myself?

Social security

• A1 certificate of coverage social security: temporary work in the Netherlands

Tax implications

• Salary and substantial interest in a limited company
• Do I pay tax on my salary in the country where my employer is based or in the Netherlands where I work?
• The 183 days rule in tax treaties for employees working in the Netherlands
• What is the applicable tax rate? What should my employer withhold?

Assistance Expatax

• I am a contractor who has been hired by a company outside of the Netherlands, can Expatax do my payroll?

Legal - Payroll

• Salary and substantial interest in a limited company
• What is a CAO (Central Labour Agreement)?

Payroll administration

• What is the difference between the payroll taxes to be paid in the journal entry and the wage tax return?

Expatax

• Does Expatax use terms and conditions?
• What does Expatax charge for their services?
• Do I need to come to the Expatax office in person?

Other

• Moving to the Netherlands (a guide from the Dutch customs)

Procedure

• What is the minimum required share capital to set up a limited company?
• How many shareholders are required to set up a limited company?

Tax

• What are the tax obligations for my limited company?
• Do I need to pay capital tax when I deposit share capital for my limited company?

Other topics

• Permits and diplomas
• Legal forms of doing business
• Soleproprietorship or limited company (BV)?
• Can I buy an existing limited company (BV) instead of setting up a new company?
• What are the advantages of setting up a limited company?

Gift duties

• Tax on a gift to a Dutch resident from UK based parents

General

• What are the penalties if I file my US tax return too late or pay my US tax too late?
• Why should I file my US tax return as soon as possible?
• I have not filed my US tax return. What happens if I don't file it?
• Dutch American Friendship Treaty (DAFT) - Text
• I am a US citizen, but I haven’t lived in the US for many years. Do I still need to file my US tax return?