Question regarding 30% ruling and getting spouse a residence permit

Hi,

I (Dutch citizen) am married to a US citizen and we have 2 kids. We live in the US and own a business there. We want to move our business and our family to The Netherlands. We buy and sell antiques/ collectibles and make about 165k a year. We hired a tax law firm to advice us on how best to do it and this was their advice to be able to use the 30% ruling:

Me, the Dutch citizen, should open a BV from abroad. This BV should offer my spouse an employment contract, which we could use to apply for the 30% ruling with. We can apply for this AFTER we move to The Netherlands. This BV will be functional and will make income in the same way we make money in the US, by buying and selling. We will also get money into the BV from our American Corporation (we will keep this corporation and have a manager in the US).

However, he will still need to get a residence and work permit from my understanding. They charge us an arm and a leg so I'm trying to figure this part out for myself. As I understand it he does NOT need an MVV, since he is a US citizen. However, should I apply for his residence & work permit as his spouse OR should I apply for it as his employer, since I own the BV that will hire him. Since it's a brand new BV I wonder it it counts as sufficient spousal income to support him, even though we have plenty of income and will also be taking distributions from our American corporation.

It is such a complicated situation and I'm hoping someone here can guide me into the right direction.

Hi and welcome to the Forum.

At the top of the page is our "Discover" section, if you mouse over that, you'll get a drop-down menu that lists our Netherlands Guide - I'd recommend you read that to see if it offers you any general advice that may be useful.  To respond to your post:

There is something called the "DAFT Treaty", which on the face of it may suit you if for any reason you want your husband to be the lead in this; this link will take you to the web-page of another US citizen who has done this in the past and includes her 10-step guide to doing it.  However, you're Dutch, so another possibility is that assuming you've kept your Dutch passport, there is nothing stopping you going back and creating your own business (ZZP), you'll need to speak to the KvK for advice; this link will take you to the Dutch government website that has the details.

With regards to the 30% ruling, your company will have to be registered with the Dutch Government immigration department (IND) in order to do this; they have a website that explains the process; this link will take you there.  To answer your question and assuming you achieve 30% employer status, you (or your company) apply for his visa, it can be remarkably easy to achieve, I've heard of some people getting the whole thing done in 7 days.  The IND has a contact section which is also on their website, it has the e-mail addresses and contact phone numbers should you wish to chat with them; they also have a Twitter feed where you can ask generic questions.

If you have any further specific questions, please come back to us.

Hope this helps.

Cynic
Expat Team

Hi Cynic, thanks for the fast reply!

I do have my Dutch passport! And my kids will get passports too, I have already scheduled them with the nearest consulate.

I checked out the rest of the forum, but I can't really find a similar situation. The attorneys we hired said we will apply for the 30% ruling after we move to The Netherlands. But he would need a work and residence permit before moving I assume? I don't think he needs the MVV since hes American, so can he just move without a residence permit and apply for a Visa and the 30% ruling while in The Netherlands? And will he be able to work while we await this process? We have income from our American business so we would manage even if he isn't able to work immediately, but I'm hoping it won't take too long before he can get to work.

And in case we get rejected, would he be able to use DAFT as a second option? We have enough investment if he were to start a company in The Netherlands, but according to the attorneys that wouldn't qualify us for the 30% ruling and they seem to think we would qualify otherwise. The advice of immigrating him (outside the 30% ruling) will be another 2000 euros so I'm trying to avoid that.

Thank you!

Hi again.

The only comment I have re the 30% comment you've made is that your company will have to be registered/approved with IND before your attorneys can begin to apply for your husband; I have no idea how long that process takes.  They're all separate processes, I'm not aware if failing to achieve one, bars you from access to another, I doubt it, it's not the way the Dutch do things, I've certainly never heard of it happening.

With regards to highly-skilled migrant, DAFT or ZZP; I suppose there will be pro's and con's for either system; the skilled migrant is a straight tax-free element of salary for your husband only, but there is a limit to how much; I suppose that there must be an element of cost to offset against your business for the cost of setting this up with your lawyers.  I've never done what you're contemplating doing, so my only advice in this respect is to be cautious with advice from 3rd parties (including what you get told on internet forums !!)

Again, if you have any further specific questions, please come back to us.

Hope this helps.

Cynic
Expat Team

How did this end up?  I am an American joining my Dutch national partner (similar situation to you).  I will be arriving in May on the Dutch Partner Visa (unmarried).  I will already have a job offer before I arrive while I am currently located in Germany finishing my Master.

Do I still meet the requirements for the 30 percent ruling since I was coming to Holland anyways based on the partner visa?  Or will the fact the companies recruited me while I was abroad allow me to still apply?

Thank you.

jonballantine wrote:

How did this end up?  I am an American joining my Dutch national partner (similar situation to you).  I will be arriving in May on the Dutch Partner Visa (unmarried).  I will already have a job offer before I arrive while I am currently located in Germany finishing my Master.

Do I still meet the requirements for the 30 percent ruling since I was coming to Holland anyways based on the partner visa?  Or will the fact the companies recruited me while I was abroad allow me to still apply?

Thank you.


Hi and welcome to the Forum.

To be eligible for the 30% ruling the following conditions have to be met:

1.  The employee works for an employer that is registered with the Dutch tax office and pays payroll tax;
2.  Employer and employee have to agree in writing that the 30% ruling is applicable;
3.  The employee has to be transferred from abroad or has to be recruited abroad;
4.  The employee did not reside within 150km from the Dutch border for the last 18 out of 24 months at the time of hiring;
5.  The employee's annual salary is at least €37,000 (€28,125 for Masters graduates younger than 30 years old).
6.  The employee needs to have expertise that is scarcely available in the Netherlands.

Hope this helps.

Cynic
Expat Team

Thank you, all of those above requirements apply to me, so I guess the type of visa once I arrive in the Netherlands should not matter.

jonballantine wrote:

Thank you, all of those above requirements apply to me, so I guess the type of visa once I arrive in the Netherlands should not matter.


Then I wish you the best of luck in your journey and a great life in the Netherlands.  :top:

Dankjewel!

jonballantine wrote:

Dankjewel!


AUB  ;)

Hi there!

I figured I'd update, you're already here but it might be useful for other people in the same situation.

My husband had been living here since June. He started a BV in the Netherlands before moving, and hired himself as an employee. You have to make sure all the paperwork and the signing of the contract is done before you move. He didn't have a residency permit before moving. After he arrived he went to the IND and requested a residency permit as a father of Dutch children. This was only 57 euros. He can transfer it to a residency as a spouse after which he could naturalize. The process was easier like this because we both came to the Netherlands with foreign income which made it hard to prove to the IND that I could “support” him as a spouse. Now that he started his own BV and gets a good salary he should be able to use that income for the spousal residency permit. He immediately got a sticker in his passport from the IND that allowed him to work freely. September 1st is when his employment with his BV started. A few weeks after that he applied for the 30% ruling and we just got notice that this was approved so we will get a significant tax break.

We did all of the actual paperwork ourselves and even though it was a huge headache sometimes, it's definitely doable. I think often it's not known that you could, as a foreigner, start you own BV in the Netherlands and recruit yourself from abroad and therefore qualify for the 30% ruling. If you are in the financial position to get a good salary from your BV (you have to pay yourself a minimum of 45.000 euros as the director-employee of your own BV) it's definitely worth it and will save you significantly.

Hello every one,


I'm going to start work in Netherlands. I also requested an IND application for my husband. My husband is looking for a job in the Netherlands, we think he will find it in a few months. We got confirmation from IND, our MVV appointment is next week.


Since the visa is applied through me, will the 30 percent tax advantage be lost for 5 years?

For the time being, we have not been to the consulate (our appointment is on 9th of November) or entered the Netherlands. What would you recommend to take advantage of the tax advantage at this stage?

Hello every one,
I'm going to start work in Netherlands. I also requested an IND application for my husband. My husband is looking for a job in the Netherlands, we think he will find it in a few months. We got confirmation from IND, our MVV appointment is next week.

Since the visa is applied through me, will the 30 percent tax advantage be lost for 5 years?
For the time being, we have not been to the consulate (our appointment is on 9th of November) or entered the Netherlands. What would you recommend to take advantage of the tax advantage at this stage?

Hi and welcome to the Forum.


Rather than repeat what the Belastingdienst say on the subject, I'll provide you with a link to their website which describes everything.


One of the prerequisites is that the recipient is "You were recruited outside of the Netherlands.", this seems quite straightforward to me.


I hope this helps.


Cynnic

Expat Team