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Is the 30% ruling applicable for foreign phd students employed by a Dutch university?

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Comments (2)
Comment by Mehy on Thu, Jan 14th, 2016 at 10:04 AM
I came in 2010 to The Netherlands with my scholarship to do my PhD which I defended recently. So I didnt have any income in netherlands. Now, I have got a job in Netherlands according to my previuos experince. I wonder if I am eligible for 30 % tax rulling my gross income is 54000 euro. your answer is appreciated.
Comment by Arjan Enneman on Thu, Jan 14th, 2016 at 11:13 AM
You must be an incoming employee to qualify for the 30% ruling. You are an incoming employee if you were recruited from abroad or sent by a foreign employer to work in the Netherlands. If you are locally hired - you are already living in the Netherlands and then find a job - you don‘t qualify for the 30% ruling. You mention that you already arrived in the Netherlands in 2010. The reason of your stay was your PhD and not a specific job. This means that the tax authorities will treat you as locally hired and thus not grant the 30% ruling to you.
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