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30% ruling for 11 months - unemployed for a month - how to do Dutch tax return in regards to box 3?

My husband has the 30% ruling since 2008. He was made redundant as of nov. 30th 2015. 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 tax purposes. How should we approach it for 2015? 11 months employed with 30% ruling and 1 month without and being unemployed...
Thanks a lot in advance for your help!
Important is whether your husband lost the 30% ruling permanently. If he finds a job within 3 months after he became unemployed he can continue to benefit from the 30% ruling (since January 1, 2012 it is required that also an employment contract is signed). He will have to file an application for it again together with his new employer. In that case he can opt for non-resident status for the whole year 2015. That is the most practical (and accepted) solution.
Otherwise the non-resident status ends on November 30, 2015. From that day he will have to declare his worldwide income, including box 3 (the income from savings and investments) in his Dutch tax return. This means that in his tax return he would have to declare in box 3 the value of his savings on January 2015. Besides that he can (should) manually reduce the fictitious profit of 4% on a pro rata basis. So the rate he will have to use won‘t be 4% but 1/12 of 4%. In 2016 he would then have to declare the full rate of 4% (if he would not be able to benefit of the 30% ruling anymore).
Expatax can assist with the application of the 30% ruling.

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Comments (16)
Comment by Katerina Nemcova on Sun, Apr 19th, 2015 at 1:34 PM
I am in the same situation but my 30% ruling did not resume and I was unemployed until end of March 2015 when I finally moved out from the Netherlands for a new job.What is the correct way to declare the 1/12 of the 4%? The tax forms are extremely user non-friendly for special cases like this one.Also, it is impossible to give a call to tax authorities as they do not give out numbers for international calls and refused to speak in English anyway.I also do not want to ask any tax agency for a help anymore as I‘ve had one, it was very expensive and I was strongly dissatisfied with their service.Is my only option to fill in an objection afterwards? I am not very keen on paying the 4% as getting something back takes forever (up to two years which is my experience with taxex from 2012!).Thank you very much in advance for the help!
Comment by Arjan Enneman on Tue, Jul 14th, 2015 at 12:39 AM
The online form is indeed not always user friendly and it can‘t deal with the specific situation you are in. So you will have to recalculate the numbers yourself as such that the correct amount of tax is calculated in box 3. It is possible to overrule the tax return.
Comment by Gozde on Tue, Jul 14th, 2015 at 1:04 PM
I have same position. I am expat with 30% rule, this year, worst case, I won‘t be working for december. Which calculation do I have to do? I don‘t have any worldwide income.
Comment by Arjan Enneman on Tue, Jul 14th, 2015 at 2:00 PM
There is only an issue in box 3 if you leave the Netherlands or lost the 30% ruling after 3 months passed between last day at work and finding a new job with 30% ruling in the Netherlands. Only then you would have to pay tax in the Netherlands for 1 month on your savings. It would then be 1/12 * 4% * total amount of your savings on 1 January of the year. If you are just one month without income and then find a job again with 30% ruling then nothing needs to be declared in Box 3 with respect to the savings.
Comment by Anonymous on Wed, Jul 15th, 2015 at 9:27 AM
Thanks for your response. I will show my education cost this year. Does 30% rule any obligation for education cost of myself? Are you doing tax returns for expats? Answer (Arjan Enneman): Expatax can prepare your tax return. See If you have the 30% ruling education costs can be deducted, the same as with a person without the 30% ruling.
Comment by Thomas on Sat, Mar 12th, 2016 at 11:42 PM
Thanks, Arjan, for all the help you are providing on these pages! You are saying that 4% tax is paid on the savings (above the threshold). Is it not rather 1.2% only? Is see no field where I can adjust a 4% rate (or any other rate) to a lower value on a pro-rata basis? I am looking at the 2015 tax return. Maybe it has changed ... From many years ago I remember, hopefully correctly, that one had to declare bank account status as of 1 January and 31 December of the tax year. From that an average was used further. This is relevant in my case, because I bought a house. So, I have a lot of money on the account on 1 January and almost nothing on 31 December. Can I use the old, more beneficial rule, in my favor? Further to the above: My 30% rule expired after I bought the house. So, if I strictly pay no box 3 tax while the 30% rule is active, and pay tax only when it is inactive, then I would not have to pay any box 3 tax, because: either the 30% rule is active or my savings are below the threshold. Can this rationale be used? Maybe the last two questions are too specific. I am looking forward to any answers you want to give.
Comment by Arjan Enneman on Sat, Mar 12th, 2016 at 11:53 PM
The tax rate is 30% which is calculated on a fictitious profit of 4% of the value of your savings on 1 January. In the past indeed also the value on 31 December was relevant whereby the average value between the two amounts was the basis for box 3. But since a couple of years the tax authorities only look at the value on 1 January. See also It is not possible to use the old rule.
Comment by Thomas on Sun, Mar 13th, 2016 at 12:05 AM
Thanks for clarification. What about the year when the 30% rule expires and significant savings exist only in the time the 30% rule had not yet expired?
Comment by Thomas on Sun, Mar 13th, 2016 at 12:13 AM
How can I adjust the tax rate if the 30% rule expires after 6 months, ie. I should be taxed only 4% * 30% *6/12 = 0.6% tax. I do not see an option to change a 4% to let‘s say 2%. Can I do the trick by adjusting the 1 January bank account value?
Comment by Thomas on Sun, Mar 13th, 2016 at 5:18 PM
In the 2016 web application, the value of 4% is not an input any more. How do you propose to adjust the input so that the correct pro-rata contribution will be calculated, in cases where the 30% ruling expires during the year? Do I owe taxes if during the entire year I either had the 30% rule (first half of the year) or did not have savings above the threshold (second half of the year)?
Comment by Thomas on Wed, Mar 16th, 2016 at 7:05 AM
I see no option to adjust the 4% value as you suggest. Are you sure this is still an option?
Comment by Joao on Wed, Apr 6th, 2016 at 9:50 PM
Living abroad in an EU country, but salary paid out of NL with 30%ruling. Annual income with 30% around 60K net, per year, 3 children under 16 and my wife no income. Will I benefit from a TAX return from 2015?
Comment by Arjan Enneman on Fri, Apr 15th, 2016 at 11:03 AM
It may that the web application changed. At Expatax we use professional tax software, we don‘t use the application from the tax authorities. Issue is that the web application is not designed for these specific situations. So if the amounts can‘t be adjusted you may try to delete them entirely or leave it all there and wait for the tax authorities to ask for more info or for the tax assessment against which you can then object.
Comment by Arjan Enneman on Fri, Apr 15th, 2016 at 12:10 PM
@Joao If you worked in the Netherlands the whole year the withheld wage tax should be correct and there is normally not a tax refund. But if you worked in NL part of the year then a refund may be applicable. If you worked here the whole year it may be possible to claim a refund for your wife (personal tax credit) and if you own a house with a mortgage possibly deduct the mortgage interest. But that can be a complicated procedure.
Comment by Thomas on Thu, Mar 2nd, 2017 at 6:53 PM
Do I have to pay box 3 tax at all if: the 30%rule expires during the course of the year while savings above the threshold existed only in that time of the year where the 30%rule was still active?
Comment by Arjan Enneman on Sat, Jul 8th, 2017 at 11:07 AM
The tax authorities will look at your assets on 1 January of the year and then reduce the calculated fictitious profit pro rata. But the assets on 1 January are the basis for the calculation, not the assets on the first day without 30% ruling.
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