I understand the new regulations for the 30% ruling will mean that persons who live within 150 km of the Dutch border will not be eligible for the ruling.   In the case of the United Kingdom how is this distance measured? Would the distance... Read More

  You will find the brochure: 30% ruling attached to this article. Read More

Question: Hi! I have at the moment 30% ruling since 4 years. But I'm considering changing job in the beginning of the year. I understand that if you change job, I need to re-apply for the 30% ruling. My question is if I accept an offer... Read More

Question:   I used your services to apply for my first 5 year period with the 30% ruling.   My period expires AFTER January 1, 2012 and I fulfil all the new requirements for the rule. Will I be able to still apply for another 5 years (10... Read More

Question: 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%? Please let me know. Thanks in advance, Answer: The 30% ruling is not... Read More

Requirements   To qualify you must satisfy the following requirements: You are (originally) recruited from abroad You have special skills and experience These special skills and experience must be scarce on the Dutch labour market From... Read More

Question:   I work in the Netherlands since January 2011 but just last month I had a permanent contract. According to my understanding I'm currently eligible for the 30% ruling according to the rules valid until 31st December 2011.  ... Read More

No, you will not lose the 30% ruling. Nationality is irrelevant and not one of the requirements for the 30% ruling. Dutch nationals can get the 30% ruling too if they meet the requirements.     Read More

The State Secretary of Finance has announced in February 2004 which costs can be reimbursed tax free as extra territorial costs and which costs will be treated as normal labour costs. If the 30% ruling is granted and included in the payroll... Read More

Yes, you can still apply. However, whether you qualify is determined based on the situation on the day you arrived in the Netherlands. If you met the requirements for the 30% ruling at that moment then you can apply. This is the same if your... Read More

If the application is made within 4 months after the start date of the employment contract the 30% ruling can be issued with retro active effect till the start date of the contract the moment it is granted. For practical reasons the Statesecretary of... Read More

Yes, if the incoming employee obtains another employer during the period concerned, the rule of evidence remains in effect at the joint request of the employee and the new employer, providing the period between the end of the first job and the start... Read More

If you have the 30% ruling you can deduct the mortgage interest under the standard regulations. So the 30% ruling itself will not affect the possibility to deduct the interest. It is also not relevant whether you have opted for partial non residency... Read More

The 30% ruling can be granted for a maximum period of 8 years (used to be 10 years until January 1, 2012). The time that the employee has stayed or worked in the Netherlands is subtracted from this maximum period of 8 years. Only if the... Read More

The wage of present employment of course includes the agreed (monthly) salary. But besides that it also includes (special) payments, such as bonuses, option rights, token money, obligatory premiums, etc.   A redundancy payment is excluded. See... Read More

There is a question of an international school or an international department of a noninternational school if the following conditions are met: The education is based on a foreign system. The school or department is in principle only... Read More

The 30% ruling is only applicable on employment income. If you decide to become self employed, you are no longer an employee and as a consequence, the 30% ruling is no longer applicable. Read More

Question: In January 2010 i was recognized the 30% ruling for ten years. Unfortunately my employment contract was terminated on July 31, 2011. i worked as typist till August 16, 2011. On October 29, 2011 I moved to France where i started to work as... Read More

These matters should be agreed under employment law. This can be done, for example, by including the following text in the employment contract. If, and in so far as the employee, pursuant to Article 9 of the 1965 Wage Tax Implementation Decree... Read More

No, as stated in the Explanation Memo on the Revision Decree of 20 December 2000 the costs of double accommodation have a predominantly extraterritorial character and for this reason are entered under the most specific entry for extraterritorial... Read More

Yes, for the period in which the 30% ruling is granted (maximum 10 years), the employee is considered to stay in the Netherlands temporarily. Read More

  Being a Phd you may qualify for the ruling if you satisfy the requirements.   For example:   - incoming employee - salary above required minimum salary - lived more than 150 km from Dutch border before you moved to the Netherlands ... Read More

Yes it is possible to get the 30% ruling if you are employed by your own limited company, of course if you do meet the requirements. Read More

No, it is not possible to build up a pension on the extraterritorial reimbursement in the same way that it is not possible to do so on other free compensation or free provisions. Read More

No, only an administrative division of the wage is not possible. A division in the sense that the wage is lowered according to employment law with simultaneous granting of a free reimbursement is possible. The free reimbursement should be granted... Read More

Question: Can I apply for the 30% ruling as a Dutch citizen who lived in Hong Kong for 11 years when I remain working for the same company (they want to have my experience in the headquarters)? Another point of concern is that I might need to... Read More

Question:   Is there any special date for filing tax returns for a knowledge migrant with 30% ruling or is it the same for everybody: April 1?   Answer:   The standard deadline is indeed April 1. This is the same if you have the... Read More

Question   I had the 30% ruling granted since 2006, but I quit the company at the end of July 2011 and since then I have been living spending my savings. But so far I have not received any letter from the Tax office that my 30% ruling was... Read More

Question:   I live and work in the Netherlands since 1 year, and my company does not allow me to benefit from the 30% ruling. Now I‘m changing job - I will remain in the Netherlands - and I would like to know if I can... Read More

Question   If I‘ve been living in, say, Cologne (Germany) and wish to move to NL, I would not be eligible for the 30% ruling based on the new 150 kms rule. However, what if I decide to "shift my residence" to, say, Berlin which... Read More

Question:   I worked in the Netherlands for 2 years from 2009, and was given the 30% tax free allowance. I then moved to Germany, where I worked for and paid taxes into the German system. However I live less than 150 km from... Read More

Question:   Hi Expatax,   I have a question regarding the 30% tax ruling and the condition for young masters. I have recently moved to the Netherlands from Australia as a graduate from an Australian university and was wondering what... Read More

Question:   I understand that the 30% ruling cannot be applied on redundancy payments. But I have a specific question regarding income while being in the redeployment centre. In my organisation I could choose to be posted in the... Read More

Question:   hi, 5 years ago you helped me with applying for the 30% ruling which I was granted. My question is now, if I change employer and my future employer is a company based in Denmark, but I will remain living and working... Read More

Question:   My husband has the 30% ruling since 2004. He was made redundant as of nov. 30th 2011. In December he was unemployed. Normally, while filling our tax return we did not have to fill in box 3 choosing for non-resident status for... Read More

Question:   I have a question about the period of 30% ruling. I got the 30% ruling since October 2011. In the application form I have filled in my business travel period before I started to work in holland. I thought that my... Read More

Question:   I am a knowledge migrant with a valid 30% ruling. I want to know my tax status, is it resident or partial resident tax payer? Where can I get this info?   Answer:   In the tax return you can make the... Read More

Question:   I am a non-eu and was working in Luxembourg for over 2 years, I moved to Amsterdam for a new job in Feb 2012 (my contract was signed in Dec 2011).  I was only told recently about the 150km rule which may affect my 30%... Read More

Question:   If i take a job requiring me to work outside the Netherlands 4 or 5 days a week but get paid through a Dutch staffing and payroll agency (and keep my apartment here) will I still be eligible for the 30% ruling?   Answer:  ... Read More

Question:   With the new regulations I´m wondering if I could renew my ruling (granted on august 2010) if I change jobs. Conditions when applied 2010: - hired from abroad - gross salary 42k/year Now I can change into... Read More

Question:   I am considering moving positions within my employer (still based in The Netherlands though) and just wanted to confirm that this will not have any impact on the 30% ruling?   Answer:   Moving within... Read More