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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.

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