Pre-employment internship and 30% tax ruling

Hello everyone!

I have some questions concerning my eligibility to the 30% tax ruling. I'm currently a student living outside Netherlands who will be graduating in October 2019. On September 1st I will start an internship which will last 6 months in Amsterdam and will probably continue working with the same employer after. During the internship I will have around 3k4€ + 1k€ (housing) = 4k4€/month. For the 24 months preceding September 1st (first day I will be working in Amsterdam) I lived 7 months near the dutch border and 17 at distance > 150km from dutch border. I'm moving to Amsterdam for this internship (and job eventually) only. Assuming that I'm getting a job after the internship, my questions are:

- Is the internship disqualifying me from the tax ruling as I will spend 6 months in Amsterdam before my real job ? I don't know if you consider internship contracts the same as working contract.

- Is the tax ruling applicable to the internship as well ?

- When should I start the procedure ?

Hi and welcome to the Forum.

To answer your questions, you:

must not have lived within 150 km of the Dutch border for more than eight months out of the last 24 months.

must receive an annual taxable salary for an employee cannot be less than €37,743.

However, the internship will disqualify you if you are not on the contract that pays you the required salary to qualify, plus you will then have probably exceeded the 8 months in the last 24 months rule.

I suggest you speak to your future employer to resolve these issues; one of the rules of the 30% scheme is that your employer has to agree that you qualify.

Hope this helps.

Cynic
Expat Team