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.

Can the 30% ruling be granted retro active and can it be applied in the payroll during the application?

If the application is made within 4 months after the start date of the employment contract the 30% ruling can be issued with retro active effect till the start date of the contract the moment it is granted.

For practical reasons the Statesecretary of Finance approves that the employer, in anticipation of the decree is granted the free reimbursement for extraterritorial costs in accordance with the rule of evidence. If it later emerges that the decree is not granted, no tax need to be levied if it is demonstrated that a free reimbursement of extraterritorial costs is concerned or that the reimbursement is paid back immediately. If the (taxed part of) the reimbursement is not repaid, the employer is obliged to pay the wage tax - if necessary as gross - with the next tax return.

If the application is made later then 4 months after the start date of the contract then the 30% ruling can only be granted from the first of the month after the month in which the application was made.

Attached Files
There are no attachments for this article.
There are no comments for this article. Be the first to post a comment.
Security Code Security Code
Related Articles RSS Feed
30% ruling with same employer
Viewed 1683 times since Wed, May 8, 2013
Where can I get a copy of the 30% ruling confirmation?
Viewed 6807 times since Mon, Apr 22, 2013
End of 10 year term 30% ruling - when / how
Viewed 470 times since Fri, Oct 23, 2015
30% ruling while working outside the Netherlands
Viewed 2740 times since Wed, Mar 21, 2012
Can I apply for the 30% ruling if I have a foreign employer?
Viewed 2741 times since Wed, Mar 21, 2012
I am already working in the Netherlands for a couple of years. Can I still apply for the 30% ruling?
Viewed 2787 times since Sat, Nov 5, 2011
Can I still apply for the 30% ruling?
Viewed 1742 times since Tue, Sep 3, 2013
Temporary contract and 30% ruling
Viewed 3359 times since Thu, Dec 8, 2011
Where can I get my foreign diploma evaluated?
Viewed 1262 times since Tue, Aug 12, 2014
Is there a period of minimum stay in the Netherlands to avail the 30% ruling?
Viewed 18175 times since Thu, Jan 10, 2013