Keeping the 30% ruling after starting my own limited company.
Article ID: 304 | Last Updated: Sat, Mar 23, 2013 at 4:42 PM
I have left my former employer by the end of 2010 and started my own B.V., effective from 1-1-2011.During my time with my former employer I was eligible for the 30% ruling, having come from Germany with specific expertise in the integration sector of IT.
Now I am curious if I can retain the 30% ruling and am looking at you for help and advise. Please let me know if this is possible to request; I have already read through your brochure but was still curious if this is also applicable to my position where I represent both employer and employee.
It is indeed possible to request the tax authorities to grant the 30% ruling also for your work for your own BV. Although you represent both employee and employer legally spoken both are individual legal entities. We can assist you with the application.
We can also assist you with business administration, payroll administration, VAT returns, year end accounts, publication report and corporate income tax return for your own BV.
In that case I would like to officially request your assistance for the application process of extending my 30% ruling to my new position as director of my own B.V.
From reading the 30% ruling brochure, I have a few follow-up questions:
Change of employer
Should an entered employee have another employer during the term, the proof scheme shall remain in force at the joint request of the employee and the new employer for the remainder of the term, providing the period between the end of employment by the former employer and the start of employment by the new employer is no longer than three months.
For such a request the new employers shall demonstrate anew that the employee is to be designated as an entered employee.
Does this mean that I basically have to restart the whole procedure or do I "only" have to ask it to be kept in place - for example by claiming that the grounds for granting the 30% ruling 3 years ago are still valid and in place?
Later on you refer to a deadline. Is there one for the application after switching employers (there was no gap between my old job and my new one - the old ended 31-12-2010, the new started 01-01-2011).
And finally, how can I provide valid proof that I was searching for someone local? I am the only employee in my B.V. - that by definition makes it impossible to find someone else (at least until human cloning is invented).
1. The procedure must indeed be done all over again. It's not just a request to transfer the ruling, but again a request to grant you the ruling whereby the tax authorities check whether you (still) meet the requirements.
2. Deadline is 4 months after the start date of the contract.
3. You can't. In case of your own BV the tax authorities will not look at this issue. In addition to point 1, the tax authorities have already checked your background before, so this part should go smooth. But the tax authorities do check whether there is scarcity. This will then not be based on your personal "recruitment procedure", but on information they have in general. There should not be a problem.
In the meantime I have sent you the documents for the application for the 30% ruling.
Did these already arrive in your post box, are they complete and can you start working on them?
Please give me a status update.
The ruling is granted to you. Our payroll team will inform you further.