The 30 percent ruling means that 30 percent of your salary is paid out on a tax free basis for a period of five years. There are several requirements that need to be met before you can apply for the 30 ruling. Perhaps you want to know if you are eligible for the 30 ruling, or your 30 ruling was rejected and you want a second opinion. Or if your 30 ruling has come to an end, there are a number of things you need to keep into account.
In order to obtain this 30 percent ruling in the Netherlands you are required to show a particular scarce skill or expertise and have to be recruited by a Dutch employer from abroad. Here you find the list of specific requirements:
- The specific expertise requirement is mainly based on a minimum salary requirement of € 41,954 in 2023 (€ 39.647 in 2022) taxable salary plus the 30 percent allowance, which means about € 56.639 in 2022 (€ 55.659 in 2021) gross salary (including the 30 percent tax free part);
- Prior to your employment in the Netherlands you need to have lived further than 150 kilometers from the Dutch border during the last 16 months out of 24 months;
- Specific regulations apply to graduates and research scientists. If PhD graduates are offered a job in the Netherlands after they graduate, they are not obligated to have lived abroad before accepting the job. The minimum taxable salary needs to be € 31,891 in 2023 (2022: € 30.001). For research scientists there is no minimum salary;
- Periods in which you have lived and/or worked in the Netherlands will be deducted from the 30 ruling period. (Dutch people are obliged to have lived at least 25 years abroad before being recruited to be counted as an expat);
- If you change jobs you need to be unemployed for a maximum period of 3 months otherwise you will lose the 30 percent ruling.
When is it recommendable to hire an international tax advisor?
- If the requirements above can be applied to you;
- If your 30 ruling was denied and you would like a second opinion;
- If your 30 ruling has ended and you need advice on how to declare your worldwide wealth in box 3;
- If you would like to start a business in order to be eligible for the 30 ruling;
- If you are already working in The Netherlands and your partner will be relocating soon as well, you would like to know if she can obtain the 30 ruling also;
- If your employer is willing to set up a payroll to make sure you are entitled to the 30 ruling;
- When you signed your employment contract one week after arriving in The Netherlands; you would like to know the consequences of this on the 30 ruling.
In the situations mentioned above it is wise to let an international tax advisor have a look at your situation. A well-structured and timely presentation is essential in the 30 ruling request to the Tax Service. Our specialized tax consultants know how to make sure your situation is well presented to the Dutch Tax Authorities. This will increase the chance your application is accepted. We have also achieved good results for internationals who came to us for a second opinion after their first application was denied.
How can we help you?
Suurmond Tax-Consultants has been advising expats and individuals for more than 35 years. After contacting us it will become clear whether we are the right party to help you.
In a contactform or an e-mail you can explain your situation and ask us any questions you may have. Your situations will be looked at by one of our advisors. On the basis of this, the tax advisor will come back to you for further details. Our hourly rate ranges from €175 to €285 excl. 21% VAT.
If you agree, then the advisor will look at the different aspects which apply to your situation and which elements are important to work on. Then a proposal is made with all the elements included on which you need advice and guidance.
After this, we will update you on the amount of hours which we expect will be required. It is not always easy to make an accurate estimate as we are dependant on information and details from your side as well. In addition, how your case will proceed depends on the response of the tax inspector as well to our argument. If required, a consultation can be set up online or at our office.
The importance of hiring an international tax advisor
If you want to apply for the 30 percent ruling, you will want to know for certain that you application is done correctly and is presented in the best possible way so your 30 ruling has the most chance of being granted. The Tax Office can impose high penalties if your affairs are not in order and correctly presented.
At our office you can be certain that you will be supported by experienced advisors and who will provide you with expert tax advice and skill to apply for the 30 ruling. Your 30 ruling application will be well presented to the Tax Office.
When your ruling is granted we will ensure that it is applied correctly to your tax return. Or if you have come to us for a second opinion after the decline of your 30 ruling, we are able to achieve good results. In the most diverse circumstances we are committed to providing complete tax advice.
View the requirements and see if you are eligible for the 30 ruling!
Who are Suurmond Tax Consultants
Since 1986 expat and business tax advice in relation to the Netherlands is one of our expertises we provide to our individual and/ or business clients.
In addition, we can also assist in a variety of other cross-border situations. We will ensure you are compliant as well as pay no more tax than needed. Examples include advising clients as to starting a business in The Netherlands, accounting, property tax, and amnesty ruling. We file all types of tax returns and specialise for example in the 30% ruling and 183-days rule consequences. The value we can add with our fiscal advice, is a key focus point to us. Also, what should not be overlooked, is the fact that a correct tax return will prevent future issues and penalties. This is essential when moving to a new country, or when setting up a business in a new country.