30% ruling

Hi and welcome to the Forum.

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

-    the employee works for an employer that is registered with the Dutch tax office and pays payroll tax;
-    employer and employee have to agree in writing that the 30% ruling is applicable;
-    the employee has to be transferred from abroad or has to be recruited abroad;
-    the employee did not reside within 150km from the Dutch border for the last 18 out of 24 months at the time of hiring;
-    the employee's salary is at least €37,000 per annum.
-    The employee needs to have an expertise that is scarcely available in the Netherlands; i.e. there are no Dutch nationals that could do it.

There are a couple of more obscure rules for some specialist roles, but the above just about sums it up.

You should also be aware that this is a political ruling and that many Dutch politicians want to scrap it, so if it's important, the next Dutch elections are on 17 March 2021.

Hope this helps.

Cynic
Expat Team