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 also applicable on a parttime job at a second employer?

Question:
 
I still work at the company that applied for my 30% rule last year (I got it in November 2011). At the same time I started a part-time job at another company in the same city. Does the 30% rule apply to my part-time job salary too?
 
Answer:
 
The 30% ruling is only applicable on the employment between yourself and the employer with whom you have filed the application together. This employer is also specifically mentioned on the declaration which was provided by the tax authorities showing that the 30% ruling was granted. This means that the ruling is not applicable on your part time job. For this employment you would have to file a separate application. However, since you will not have been recruited from abroad by both employers it is not very likely that the ruling will be granted for the part time job, there is also no change of employer. The Supreme Court has already confirmed this in a similar case. 
 
 
Attached Files
There are no attachments for this article.
Comments
There are no comments for this article. Be the first to post a comment.
Name
Email
Security Code Security Code
Related Articles RSS Feed
I am eligible for the 30% ruling if my previous employer didn‘t apply? I had the 30% ruling before.
Viewed 4079 times since Tue, Jun 25, 2013
Changing position within company: does it affect the 30% ruling?
Viewed 2072 times since Thu, Apr 26, 2012
Does my old employer have to approve the transfer of the 30% ruling to my new employer?
Viewed 1003 times since Mon, Aug 3, 2015
Change of employer 30% ruling norms
Viewed 1118 times since Tue, Jan 20, 2015
30% tax ruling, change jobs as a phd student
Viewed 3087 times since Thu, Dec 12, 2013
Jan-2013 update on time limit to change employer
Viewed 1864 times since Thu, Mar 14, 2013
30% ruling and change of employer: granted for 10 or for 8 years?
Viewed 2013 times since Thu, Nov 7, 2013
30% ruling, I have it but I’m considering changing job (in 2012)
Viewed 9831 times since Thu, Dec 8, 2011
Change a job within 3 month after losing the 30% ruling
Viewed 6359 times since Thu, Apr 4, 2013
30% ruling: 3 months is 3 months - change of employer
Viewed 7466 times since Fri, Apr 3, 2015
MENU