Knowledge Base


Welcome to the Expatax Knowledge Base containing hundreds of answers to questions we received about topics concerning tax, payroll, accounting, legal, business etc. related to the Netherlands. Search in our Knowledge Base or browse the different categories. Expatax is a Dutch tax and accounting firm specialized in assisting international workers, freelancers and companies. Don't hesitate to contact us if you need assistance or check our website.


30% tax ruling, change jobs as a phd student

 
Question: 

I am a phd student and I got 30% tax ruling for 3 years. For my last year, I change to another university, still as a phd student. I understand that I have to re-apply for 30% tax ruling. However, as I am now more than 30 years old phd student, would you please tell me whether I need to meet the minimum salary requirement (50k) which is not possible for a phd student. Or there will be no problem when i re-apply for the 30% tax ruling?

Answer:
 
You mention that you got the ruling for 3 years now, which indicates that it was granted to you before 1 January 2012. This means that for the first 5 years of the ruling you still fall under the old rules, which were applicable before 1 January 2012. The salary requirement is therefore not applicable (yet) in your situation. You will not have to earn a salary of 50k when you change jobs.
 
From the moment you have been working in the Netherlands for 5 years the new rules become applicable. Then you will have to earn the higher salary.
 
 
 
Attached Files
There are no attachments for this article.
Comments (2)
Comment by David on Wed, Mar 30th, 2016 at 12:24 PM
I have read elsewhere that "there is no minimum required salary for scientific researchers" in case they are employed by a university or a research institution subsidised by the government. Wouldn‘t that remove the 50k limitation?
Comment by Arjan Enneman on Tue, Apr 5th, 2016 at 3:55 PM
If you are working as a scientific researcher at a qualified research institution or if you are in training at a qualified training institution to become a doctor or specialist then a minimum salary is indeed not required to qualify for the 30% ruling.
Name
Email
Security Code Security Code
Related Articles RSS Feed
30% ruling, I have it but I’m considering changing job (in 2012)
Viewed 9822 times since Thu, Dec 8, 2011
30% ruling vs unemployment benefit
Viewed 1533 times since Mon, Oct 31, 2016
Change of employer 30% ruling norms
Viewed 1115 times since Tue, Jan 20, 2015
30 % Ruling change of employer after 2 weeks
Viewed 1104 times since Thu, Aug 7, 2014
new ruling 30% - change jobs
Viewed 2992 times since Wed, Apr 18, 2012
I am eligible for the 30% ruling if my previous employer didn‘t apply? I had the 30% ruling before.
Viewed 4078 times since Tue, Jun 25, 2013
30% ruling: 3 months is 3 months - change of employer
Viewed 7430 times since Fri, Apr 3, 2015
Jan-2013 update on time limit to change employer
Viewed 1862 times since Thu, Mar 14, 2013
Does my old employer have to approve the transfer of the 30% ruling to my new employer?
Viewed 1001 times since Mon, Aug 3, 2015
30% ruling and change of employer: granted for 10 or for 8 years?
Viewed 2011 times since Thu, Nov 7, 2013
MENU