Redundancy payment and 30% ruling
I would like to know that in case I am laid off from a job where I have a 30% ruling, is my 'ontslagvergoeding' also tax-exempted for the first 30%?
The 30% ruling is not applicable on a redundancy payment, the Supreme Court confirmed that on January 25, 2008. Only regular/present income (including bonus, holiday allowance) falls under the 30% ruling. A redundancy payment is believed to be a payment for the loss of future income (and pension) and it is related to work which has been performed by the employee in the past over a longer period. It is not specifically related to work which has been performed recently. That is why the 30% ruling can't be applied.
For more information see also www.expatax.nl/redundancy.