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.


What happens if I start working freelance but keep my current job with 30% ruling?


Question:

I would like to make a consultation regarding my tax situation. At the moment I am an immigrant (Italian) resident of the Netherlands, with a permanent work contract and the 30% ruling benefit.

I have some upcoming projects as a consultant for two clients; a Dutch and an English company. I would like to register as a one-person company to be able to invoice and tax these projects. However, I want to make sure this will not affect my 30% ruling benefit, etc.

Is it possible to make an appointment to discuss?

Answer:

It is possible to combine your current job with freelance work. Of course you will have to check whether your employment contract contains a clause about additional income. Your employer may not allow you to work for somebody else in your free time (for anti competition reasons or to prevent that you get overworked or distracted). If your contract contains such clause you may want to discuss this with your employer first.

You can only benefit from the 30% ruling for your income from employment. On the freelance income the 30% ruling can’t be applied. But you won’t lose it once you become part time self employed, as long as you remain employed as well.

Be aware though of the minimum income requirement (applicable now if you got the 30% ruling after 1 January 2012 or before 1 January 2007). Make sure that your income doesn’t drop below the minimum required amount if you decide to work less hours for your boss and your freelance income is not yet high enough in the beginning.

You can become freelancer by registering your activities with the Chamber of Commerce: see http://www.expatax.nl/kb/category/doing-business-in-the-netherlands/trade-register-chamber-of-commerce/26/.

More information about freelancing can be found on http://www.expatax.nl/freelancer.php.

If you would like to make an appointment to discuss your situation please use our appointment module. Expatax can certainly assist you with your administration and tax obligations.

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 have the 30% ruling but I want to quit my job and become self employed. Can I keep the 30% ruling?
Viewed 2282 times since Sun, Nov 6, 2011
Freelance and 30% ruling
Viewed 2891 times since Thu, Dec 12, 2013
Keeping the 30% ruling after starting my own limited company.
Viewed 2699 times since Thu, Jan 31, 2013
Freelance tax return and 30% ruling
Viewed 3280 times since Sat, Feb 23, 2013
Is it possible to get the 30% ruling when I work through my own limited company?
Viewed 2405 times since Sun, Nov 6, 2011
Selling online - where is my business based?
Viewed 591 times since Wed, Dec 9, 2015
30% ruling applied to a flex bv company
Viewed 6983 times since Fri, Aug 30, 2013
What happens with my freelance business when I leave the Netherlands? Can I keep my sole proprietorship in the Netherlands?
Viewed 59 times since Wed, Jan 4, 2017
MENU