30% ruling for 11 months - unemployed for a month - how to do Dutch tax return in regards to box 3?
Article ID: 193 | Last Updated: Thu, Dec 10, 2015 at 3:00 PM
My husband has the 30% ruling since 2008. He was made redundant as of nov. 30th 2015. In December he was unemployed. Normally, while filling our tax return we did not have to fill in box 3 choosing for non-resident status for tax purposes. How should we approach it for 2015? 11 months employed with 30% ruling and 1 month without and being unemployed...
Thanks a lot in advance for your help!
Important is whether your husband lost the 30% ruling permanently. If he finds a job within 3 months after he became unemployed he can continue to benefit from the 30% ruling (since January 1, 2012 it is required that also an employment contract is signed). He will have to file an application for it again together with his new employer. In that case he can opt for non-resident status for the whole year 2015. That is the most practical (and accepted) solution.
Otherwise the non-resident status ends on November 30, 2015. From that day he will have to declare his worldwide income, including box 3 (the income from savings and investments) in his Dutch tax return. This means that in his tax return he would have to declare in box 3 the value of his savings on January 2015. Besides that he can (should) manually reduce the fictitious profit of 4% on a pro rata basis. So the rate he will have to use won‘t be 4% but 1/12 of 4%. In 2016 he would then have to declare the full rate of 4% (if he would not be able to benefit of the 30% ruling anymore).
Expatax can assist with the application of the 30% ruling.