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.

Is the 30% ruling a benefit for the employee or the employer?


I was wondering if the 30% ruling is the benefit for the employee or the employer?


The 30% ruling is in principle a benefit to the employee, as a way to convince the employee to come to the Netherlands and to cover the extra territorial expenses which are made by the employee. However, if employer and employee agreed a certain net salary the benefit of the 30% ruling goes to the employer.

Please note that not every employer is willing to cooperate. It is possible that the employer will not support the application of the 30% ruling due to company policies. An employee does not have an automatic right to claim the 30% ruling, the application can only be made by the employee and the employer together.

So most of the times the benefit goes to the employee, but it happens that only the employer benefits or nobody at all. It is therefore important to negotiate this before signing an employment contract. When you apply make sure the employment contract mentions how the 30% ruling will be implemented in the payroll administration.

Expatax can assist with the application and with the payroll administration

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
Can the 30% ruling be granted retro active and can it be applied in the payroll during the application?
Viewed 7276 times since Fri, Nov 4, 2011
30% regeling in twee banen
Viewed 2459 times since Fri, Aug 8, 2014
Living abroad and applying for 30% ruling
Viewed 1977 times since Thu, Jan 22, 2015
How long will the 30% ruling application take? When will I receive a reply?
Viewed 4666 times since Thu, Oct 24, 2013
Temporary contract and 30% ruling
Viewed 3455 times since Thu, Dec 8, 2011
Is it possible to build up a pension on the 30% allowance?
Viewed 3321 times since Fri, Nov 4, 2011
I am Dutch living outside the Netherlands and have been offered a job in the Netherlands, Can I get the 30% ruling?
Viewed 14632 times since Thu, Mar 7, 2013
30% ruling while working outside the Netherlands
Viewed 2824 times since Wed, Mar 21, 2012
End of the first five years of the 30% ruling
Viewed 2501 times since Thu, Feb 7, 2013