I don‘t have the 30% ruling. Am I eligible for a tax deduction on education costs?
Article ID: 175 | Last Updated: Mon, Feb 11, 2013 at 1:50 PM
My husband is employed in the Netherlands with the 30% ruling, and I am employed in the Netherlands without the 30% ruling. Am I eligible for a tax-deduction on university expenses? I am doing a university level program to further my career.
Yes, you are eligible for a tax deduction on university expenses under the standard rules. For more info see http://www.expatax.nl/kb/article/can-i-deduct-my-education-costs-24.html.
Whether you have the 30% ruling or not is irrelevant. Important is, as you mention already, that you are doing the program to further your career.
If one has the 30% ruling, the expenses are still deductible under the standard rules, but the ruling can affect the outcome. See also an answer to a question about the consequences for the mortgage interest deduction if the 30% ruling is applicable: http://www.expatax.nl/kb/article/can-i-deduct-the-mortgage-interest-for-my-main-residence-if-i-have-the-30-ruling-159.html.
Expatax can of course help you claim the deduction by preparing a tax return for you.