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30% ruling and BSN

Last activity 28 March 2023 by Cynic

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manfredimartorana

Hi,


I was hired by a Dutch company while residing and working in Italy. However, the company now requires me to provide a BSN to finalize the working contract, which I don't possess as a resident of Italy.


I am interested in obtaining the 30% ruling, and I'm wondering if it's necessary to sign the contract before relocating to the Netherlands and then apply for a BSN. However, I'm facing a challenge as the company is asking for a BSN before signing the contract.


Could you please advise me on how to proceed?


Thank you.

3Josh

Hi, welcome! I can't speak specifically to the BSN issue. In my personal experience, I got and signed my work contract prior to getting a BSN.


In regards to the 30% ruling, there's a number of specific requirements for it which you can find below. It's also important to note that you need to get agreement from the company you are going to work for that it's a role where the 30% ruling applies AND they will help you get it. Some companies aren't willing to help with the paperwork (as both you and the company need to apply for it together) and/or some companies might not give you the entire 30% benefit.


https://www.belastingdienst.nl/wps/wcm/ … t-facility

Cynic

Hi,
I was hired by a Dutch company while residing and working in Italy. However, the company now requires me to provide a BSN to finalize the working contract, which I don't possess as a resident of Italy.

I am interested in obtaining the 30% ruling, and I'm wondering if it's necessary to sign the contract before relocating to the Netherlands and then apply for a BSN. However, I'm facing a challenge as the company is asking for a BSN before signing the contract.

Could you please advise me on how to proceed?

Thank you.
-@manfredimartorana

Hi and welcome to the Forum.


You get issued your BSN number when you register with the Gemeente, which you can't do until you live in the Netherlands; I'm surprised your employer is not aware of this, they can still employ you without it, but you will be taxed at the basic rate until you are registered.  The 30% ruling is dependent on your qualifying, the Belastingdienst website has a very useful page on their website; this link will take you straight to it.


I hope this helps.


Cynic

Expat Team

manfredimartorana

Hi 3Josh and Cynic,


Thank you for your answers.


I have all the criterias for the 30% ruling, my only worry is that they want me to get a BSN to sign the contract, but this goes in contrast with the 30% ruling, as can be seen by the application form where they explicitly ask to provide evidence that the contract was signed outside of The Netherlands.


So based on this, should I ask them to employ me without a BSN and tax me at the basic rate then?

Cynic

Hi 3Josh and Cynic,
Thank you for your answers.

I have all the criterias for the 30% ruling, my only worry is that they want me to get a BSN to sign the contract, but this goes in contrast with the 30% ruling, as can be seen by the application form where they explicitly ask to provide evidence that the contract was signed outside of The Netherlands.

So based on this, should I ask them to employ me without a BSN and tax me at the basic rate then?
-@manfredimartorana

I'd speak to HR at your new employer and ask them to liaise with the Belastingdienst that they are OK with this.

manfredimartorana

@Cynic Ok, that seems complicated. I will ask if I can just be employed without a BSN and with standard rate then.


Thank you!

Cynic

@Cynic Ok, that seems complicated. I will ask if I can just be employed without a BSN and with standard rate then.
Thank you!
-@manfredimartorana

30% tax ruling is not granted to you, it is agreed upon between your Employer and the Belastingdienst and your employer then passes it on; that's why I suggest what I have.

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