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.

30% ruling Sub-Categories

Brochures (1)
Information about the 30% ruling
Change of employer (17)
Transfer of the 30% ruling
Coming back to the Netherlands (12)
Can I get the ruling (again) if I come back to NL again?
Conditions (22)
Incoming employee, salary, 150 km etc.
End of employment / redundancy (3)
What happens with the 30% ruling if my employment ends?
Extra territorial and other expenses (8)
Reimbursement of expenses
International school fees (3)
Reimbursement of international school fees
Nationality / residence status (5)
Getting Dutch nationality, permanent resident status, knowledge migrant
Partner (2)
Can your partner get the 30% ruling?
Starting a business (7)
Limited company, freelance, self employed
Tax return and 30% ruling (9)
Declaring savings and investments, deductions.
Term of the 30% ruling (3)
Number of years you can get the ruling, extension
30% ruling Articles
30% tax calculator - gross to net calculation Dutch salary
Viewed 199506 times since Fri, Feb 21, 2014
Question: Do you have a simple tax calculator, where you can input the gross salary and find out what your net salary is with the 30% tax break? Answer: Yes, we have a gross to net calculator on our website: Read More
30% ruling with regards to maternity leave/parental leave
Viewed 34829 times since Fri, Aug 30, 2013
Question: I am considering taking some "ouderschapsverlof" (parental leave) after my baby is born. I understand this will reduce my wages by 20% possibly (temporarily changing from working 5 days/week to 4 days/week). Can this effect my 30% ruling... Read More
30% ruling changes 2013 with respect to the ZVW calculations
Viewed 31066 times since Mon, Feb 25, 2013
Question: I recently received my payslip and the net amount is lower. Reviewing the payslip I see this is due to the ‘ZVW werkgeversvergoeding‘ being removed from 1 January 2013, meaning the base (lh grondslag) to calculate the 30% rul... Read More
30% rule at the end of the first 5 years: do I have to re-apply?
Viewed 19874 times since Sun, Feb 24, 2013
Question:    The question concerns an application made before 1 January 2012 when the rules changed. Under the old rules the maximum term of the 30% ruling was 10 years instead of 8 years now for new applications made after 1 January 2012. Under... Read More
Is there a period of minimum stay in the Netherlands to avail the 30% ruling?
Viewed 18173 times since Thu, Jan 10, 2013
Question:   I have been been working in the Netherlands for the last 9 months (since mid of May 2012) and already have the 30% ruling approved since that time. I have also received the benefits in my salary thus far. Since I have ... Read More
I am Dutch living outside the Netherlands and have been offered a job in the Netherlands, Can I get the 30% ruling?
Viewed 14574 times since Thu, Mar 7, 2013
Question: Hello, I am a Dutch citizen living outside of NL for several years and been hired by a Dutch company for position of general director and got relocated from United States back to NL in January. I would like to know if I am eligible for the ... Read More
Can the 30% ruling be granted retro active and can it be applied in the payroll during the application?
Viewed 7217 times since Fri, Nov 4, 2011
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.... Read More
Where can I get a copy of the 30% ruling confirmation?
Viewed 6799 times since Mon, Apr 22, 2013
Question:I lost the confirmation that I received from the Dutch authorities for my 30% ruling and I need it to exchange my driving license.What should I do to get a copy of that confirmation?Answer:Your employer should keep the original statement in... Read More
How long will the 30% ruling application take? When will I receive a reply?
Viewed 4340 times since Thu, Oct 24, 2013
Question: Hi, I have applied for the benefit 2 weeks ago, along with my employer. How long should it take before I get an answer from the tax office? Answer: The whole procedure will take between around 2 to 6 weeks. The tax authorities wil... Read More
Is the 30% ruling a benefit for the employee or the employer?
Viewed 4332 times since Thu, Sep 27, 2012
Question:I was wondering if the 30% ruling is the benefit for the employee or the employer?Answer:The 30% ruling is in principle a benefit to the employee, as a way to convince the employee to come to the Netherlands and to cover the extra... Read More
Temporary contract and 30% ruling
Viewed 3350 times since Thu, Dec 8, 2011
Question:   I work in the Netherlands since January 2015 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.   My employer prepared a letter to support... Read More
Is it possible to build up a pension on the 30% allowance?
Viewed 3241 times since Fri, Nov 4, 2011
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.This means that if the 30% ruling is granted, the company pension will... Read More
Recht op 30% regeling met terugwerkende kracht?
Viewed 3143 times since Fri, Nov 1, 2013
Vraag:  Mijn vrouw heeft de 30% regeling toegekend gekregen in het verleden. Echter het blijkt dat ze nog maar 5 jaar en een aantal maanden de 30% regeling kon krijgen op moment van aanvraag, terwijl normaliter mensen 10 jaar lang de 30% regel... Read More
What are the consequences for the unemployment benefit and company pension if I have the 30% ruling?
Viewed 2895 times since Thu, Apr 11, 2013
Question:   I am a Spanish girl who is going to start working in a company in Assen, basically I would like to be here for around 2 years although my contract right now is only for one year.   I have seen on your web-page that I could ask for the... Read More
I am already working in the Netherlands for a couple of years. Can I still apply for the 30% ruling?
Viewed 2781 times since Sat, Nov 5, 2011
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
30% ruling while working outside the Netherlands
Viewed 2735 times since Wed, Mar 21, 2012
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
Can I apply for the 30% ruling if I have a foreign employer?
Viewed 2735 times since Wed, Mar 21, 2012
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 i... Read More
I have done my masters in the Netherlands and found a job. Can I get the 30% ruling?
Viewed 2654 times since Sun, Feb 24, 2013
Question: I concluded my M.Sc in Holland, and got a job within one year of concluding the M.Sc. Can I apply for the 30% ruling? Answer: The 30% ruling is applicable if you are an incoming employee which means that you are (originally) recrui... Read More
End of the first five years of the 30% ruling
Viewed 2442 times since Thu, Feb 7, 2013
Question: I started my job in the Netherlands on September 2007, but the 30% rulling application was done, and granted, on May 2009. The validity is thus 1-05-2009 until 31-08-2017. When is considered the end of the first five years? September 201... Read More
How long can I live in the Netherlands before losing right to 30% ruling?
Viewed 2363 times since Thu, Mar 21, 2013
Question: I moved to the Netherlands in January 2013, because my husband got a contract to work in Eindhoven. I am currently in a recruitment process that started when I was still abroad. Am I still eligible for the 30% ruling? Answer: ... Read More
How can a wage be determined or changed so that an extraterritorial reimbursement is enjoyed along with the wage?
Viewed 2359 times since Fri, Nov 4, 2011
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 ca... Read More
30% regeling in twee banen
Viewed 2295 times since Fri, Aug 8, 2014
Vraag:  Beste mevrouw, meneer, Ik heb sinds december 2013 de 30% regeling. Ik werk als tandarts in loondienst, fulltime met een salaris van € 5.000 bruto (€ 60.000 per jaar). Vanaf september ga ik twee dagen werken in de dezelfde... Read More
When I leave my employer do I get a confirmation from the tax authorities that the 30% ruling ends?
Viewed 2247 times since Wed, Feb 8, 2012
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 t... Read More
Is an extension of the 30% ruling possible in case of previous stay in the Netherlands?
Viewed 2233 times since Fri, Aug 30, 2013
Question:  I was in the Netherlands from 2000 to 2005 and had the 30% ruling. At the time I could have the 30% ruling for 10 years. I came back to the Netherlands last year (2012) and was granted the ruling for two years. Would it be possible... Read More
Is it possible to divide up the wage into a part that is wage and a part that is a free reimbursement for extraterritorial costs?
Viewed 2152 times since Fri, Nov 4, 2011
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
Living abroad and applying for 30% ruling
Viewed 1898 times since Thu, Jan 22, 2015
Question: I am considering accepting a job offer in Netherlands. I am a EU-citizen living far more than 150 km from the Dutch border. Will I be able to apply the 30% ruling if I decide to accept the offer and move, but to rent a place in German... Read More
Can I still apply for the 30% ruling?
Viewed 1738 times since Tue, Sep 3, 2013
Question: I started working in the Netherlands in January 2009 and I‘m still employed in the same company. Previously I lived in Italy. I‘ve been studying in the Netherlands for a period of about 6 months (exchange student), from Ja... Read More
30% ruling with same employer
Viewed 1678 times since Wed, May 8, 2013
Question:   My husband was working with a company but had to quit due to medical reasons. Will he lose the 30% ruling if he joins the same company after 3 months?   Answer:   If the new contract is signed within 3 months after the prev... Read More
Can the documentation for the 30% ruling application be provided in another language?
Viewed 1608 times since Tue, Nov 13, 2012
Question:   Dear Expatax,   I am preparing all the documentation together with my company for the 30 ruling request. I have part of my documentation in Italian for my residence certificate and my diplomas. Is it going to be a problem ... Read More
Where can I get my foreign diploma evaluated?
Viewed 1258 times since Tue, Aug 12, 2014
Question:   I need to provide proof for the 30% ruling application that I have a master degree. Where can I get my foreign diploma evaluated?   Answer:   An organisation called Nuffic can evaluate foreign diploma's and provide a statement... Read More
30% ruling - More than 3 months unemployed and now a job offer
Viewed 990 times since Mon, Aug 3, 2015
I have been unemployed for more than 3 months and in the past I was working with the 30% rule. The area in which I work, oil & gas, is suffering a terrible downturn due to the oil prices. If I receive a denial for the 30% rule, can I appeal to... Read More
30% ruling approval letter
Viewed 887 times since Fri, Jul 10, 2015
Question:Hi, I worked in NL for 3 years and applied for and received the 30% tax ruling. How do I get a copy of the approval letter? I now want to complete my final tax return.Answer:Your employer will have received the approval letter, so you can... Read More
My boyfriend has received his residence stamp. Can he apply for the 30% ruling if he finds a job?
Viewed 865 times since Wed, Jan 21, 2015
Question: Hi there, my boyfriend is Australian and I'm Dutch. He has received his residence permit stamp for the Netherlands and is waiting for the official papers to be posted to us. Does the 30% tax ruling apply to him if he finds a job abo... Read More
Holiday pay calculation considering 30% tax rule
Viewed 842 times since Thu, Dec 10, 2015
Question:I have been living and working in the Netherlands since August 2011 and I got the 30% tax rule since then. I am employed by an agency at the moment and working in an engineering company through them. The agency says that the holiday pay... Read More
How can I get a copy of the 30% ruling approval letter?
Viewed 643 times since Fri, Oct 23, 2015
Question:Hi, I worked in NL for 3 years and applied for and received the 30% tax ruling. How do I get a copy of the approval letter? I now want to complete my final tax return.Answer:Your employer will have received the approval letter, so you can... Read More
30% ruling then self-employed then employed again
Viewed 592 times since Thu, Oct 15, 2015
Dear expatax team, I would like to seek your advice whether it is possible to apply (again) for the 30 procent ruling in my/this following situation: - I moved and started working in NL in 2009 and was granted the 30% ruling till 2019. - End of... Read More
Are the fees for an international school covered by the 30% ruling?
Viewed 569 times since Thu, Dec 10, 2015
Question:I read from the 30% ruling conditions that the fees for international school for primary and secondary education for the child of someone who qualifies for the 30% ruling are also fully covered. Is this true?Answer:The fees for the... Read More
End of 10 year term 30% ruling - when / how
Viewed 469 times since Fri, Oct 23, 2015
As a Dutch expat before, I have returned to the Netherlands on 27 July 2006 and since then I have been on the 30% ruling (valid for 10 years). In order to plan ahead, please advise when will the 30% ruling end for me? a. 27 July 2016 (if so does it... Read More