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30% on bonus after leaving the Netherlands


My company transferred me to outside the Netherlands. I had the 30% ruling while I was working in the Netherlands. I‘ll get paid a bonus next year for the part that I worked in the Netherlands. Can we use the 30% ruling on my bonus payment if I‘m not working in the Netherlands when it‘s paid?

Is there a specific clause in the ruling that deals with this?


The 30% ruling is only applicable till the last day of the month after the month in which your employment contract in the Netherlands ended. Any payments after that day do not qualify for the 30% ruling, (art. 10ea-1-a-1 Uitvoeringsbesluit Loonheffingen, confirmed in the Q & A declaration of the State Secretary of Finance of 23 August 2013).

So the bonus will not fall under the 30% ruling in your situation.

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