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 while working outside the Netherlands

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:
 
If you remain on the Dutch payroll administration and employed by the employer with whom the 30% ruling was granted you can indeed still benefit from the 30% ruling while working abroad. This is however not the idea behind the 30% ruling and the reason why it was created, but it will not prevent the use of the 30% ruling.
 
On the other hand, the country in which you work can argue that you should not be on a Dutch payroll anymore but be payrolled in the country where you work. Tax treaties state that income from employment in principle is taxed in the country where the work is performed. This can be different if the so called 183 days rulings can be used whereby you are working in the other country for less than 183 in a (calendar)year and are not paid by an employer or entity in that country.
 
So in each individual situation has to be determined where the payroll administration must be set up and whether the 30% ruling can still be used.
 
 
Attached Files
There are no attachments for this article.
Comments
There are no comments for this article. Be the first to post a comment.
Name
Email
Security Code Security Code
Related Articles RSS Feed
30% ruling with regards to maternity leave/parental leave
Viewed 35671 times since Fri, Aug 30, 2013
Are the fees for an international school covered by the 30% ruling?
Viewed 2256 times since Thu, Dec 10, 2015
Where can I get my foreign diploma evaluated?
Viewed 1671 times since Tue, Aug 12, 2014
30% ruling with same employer
Viewed 1985 times since Wed, May 8, 2013
Living abroad and applying for 30% ruling
Viewed 2350 times since Thu, Jan 22, 2015
30% regeling in twee banen
Viewed 3222 times since Fri, Aug 8, 2014
30% rule at the end of the first 5 years: do I have to re-apply?
Viewed 20414 times since Sun, Feb 24, 2013
End of the first five years of the 30% ruling
Viewed 2772 times since Thu, Feb 7, 2013
Is it possible to build up a pension on the 30% allowance?
Viewed 3626 times since Fri, Nov 4, 2011
Where can I get a copy of the 30% ruling confirmation?
Viewed 7781 times since Mon, Apr 22, 2013
MenuMENU