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30% ruling: exemption from taxation on savings

I have worked 2 years in the Netherlands under the 30% ruling scheme. How can I apply for exemption from taxation of savings and investments? Will the exemption also cover possible gains made with small scale stock trading?
Thank you for your help.
The tax return doesn‘t contain a question about the 30% ruling. There is not a box which needs to be ticked if you want to apply for the exemption. So the only way to show that you claim this exemption is by not declaring the savings and investments at all. This is a leak in the system.
The tax authorities may contact you because they may say that you forgot to declare your savings and investments. You can then respond to them by stating that you have the 30% ruling and opt for partial non residence for tax purposes and as a consequence don‘t have to declare your savings and investments.
Be aware that a second property which you own in the Netherlands will have to be declared though. The exemption is not applicable on properties which you own in the Netherlands which are not your main residence.
Small scale stock trading also falls under the exemption. This can change if you have specific knowledge and skills with respect to stock trading for example due to your profession or if the stock trading exceeds a small scale. In that case the income will not be taxed as income from investments in box 3 but as result from other activities or even as self employed income in box 1.
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Comments (14)
Comment by Giorgio on Wed, Mar 23rd, 2016 at 4:53 PM
Hello, when you say: "The tax authorities may contact you because they may say that you forgot to declare your savings and investments. You can then respond to them by stating that you have the 30% ruling and opt for partial non residence for tax purposes and as a consequence don‘t have to declare your savings and investments." is this something safe to do? Especially in light of tax authorities giving wrong answers to inquiries (see comments to, if I remove my bank account declaration from the Belastingdienst application, am I not going to run into any problems? Will they really just ask me for clarifications, or will they slap me with a fine and invite me to sue them if I disagree? Thank you
Comment by Arjan Enneman on Fri, Apr 15th, 2016 at 11:39 AM
You don‘t have to worry too much about the Dutch tax authorities. They won‘t immediately give you a fine or try to sue you. They will always communicate with you first. They have to let you know what they think. And you can respond. If a tax assessment is issued with the wrong numbers, you can always object. Our experience with the tax authorities at that point is really good.
Comment by Sam on Fri, May 6th, 2016 at 12:50 PM
Hello. I read that my partner, who joined me from abroad some months later than me and is not eligible for 30% ruling would still not be obliged to pay tax on her savings and investments (as these would fall as our common assets under my 30% ruling)? Would this be applicable for foreign and Dutch savings/investments? Can she therefore also check NO in box 3?
Comment by Arjan Enneman on Fri, May 27th, 2016 at 1:53 PM
@Sam. Yes, that is correct. If she is your fiscal partner then all foreign and Dutch assets can be divided to you in the tax return(s) and since you have the 30% ruling you don‘t have to declare them (unless it concerns a second property in NL which you don‘t use as your main residence).
Comment by sb1212 on Tue, Jun 14th, 2016 at 8:07 PM
I am a non-EU citizen working in Ghent in Belgium currently. I am evaluating an offer from Amsterdam. Will I be able to claim the 30% ruling in Netherlands. I have been told that since I live within 150 km of the dutch border for the past 30 months now, I will not qualify for the same. Can you please confirm?
Comment by Arjan Enneman on Thu, Aug 11th, 2016 at 1:00 AM
Since you lived during more then 16 months out of the 24 months before starting to work in the Netherlands at a distance of less than 150 km from Dutch border, you indeed don‘t qualify for the 30% ruling.
Comment by Orest on Thu, Jan 26th, 2017 at 10:08 PM
Hi, I have 30% ruling. My wife doesn‘t have 30% ruling, she doesn‘t work, doesn‘t have any income. She declared for 2015 our saving but divided 100% to me. As I have 30% ruling, I skipped Box 3 in my declaration. A few days ago my wife received a letter from a tax inspector, that he is not agree with her declaration, because my wife divided all amount to me but I didn‘t declared any amount. Now he is going to get from her taxes on all saving. I tried to talk to him over the phone. He insists that I had to declare box 3 even if I had 30% ruling. I understand that the tax inspector is completely not right. But what can we do? Who should we complain to?
Comment by Ashish on Wed, Apr 26th, 2017 at 9:38 AM
I have worked for a indian company here and does not need to pay social security. now while filling the tax , i want to indicate that else it is showing me to pay back some amount to tax authorities. can you tell me how to and where to indicate that part?
Comment by Sheetal Chordia on Tue, Aug 8th, 2017 at 8:44 PM
I lived in NL all of 2016 and filling my tax return form online - digitial using DIgID. How can i ensure in this that the savings are not taxed? The Online version has pre-filled data and does not necesarily allow me to "not fill" savings information. The tax form already shows the amount in my Savings account of NL.
Comment by Arjan Enneman on Tue, Sep 19th, 2017 at 1:30 PM
The tax inspector is indeed not right at all. If a tax inspector does claim tax on savings in box 3 while the 30% ruling is granted (to one of the fiscal partners) then a letter of objection can be filed against the tax assessment.
Comment by Vijay on Wed, Nov 8th, 2017 at 10:14 PM
Hi, thanks for this clear explanation. Could you please let me know what qualifies for small scale stock trading?
Comment by Matt on Sat, Dec 30th, 2017 at 6:57 AM
Hello, I now have a saving account in a Dutch bank (over 30K) and my child also has a "kid saving account" (over 25K). I am under the 30% ruling. Am I still exempt from declaring these 2 Dutch saving accounts? Thank you
Comment by Arjan Enneman on Sat, Dec 30th, 2017 at 9:50 AM
Stock trading is in principle not taxed in box 1. Amount of work involved or specific knowledge doesn‘t matter since the outcome is never certain. So if you trade in stocks then only box 3 is applicable.
Comment by Arjan Enneman on Sat, Dec 30th, 2017 at 9:51 AM
If you have the 30% ruling then you don‘t have to declare your savings accounts and neither the savings accounts of your childeren, no matter whether the accounts are held in the Netherlands.
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