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.

Can the 30% ruling be granted retro active and can it be applied in the payroll during the application?

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.

For practical reasons the Statesecretary of Finance approves that the employer, in anticipation of the decree is granted the free reimbursement for extraterritorial costs in accordance with the rule of evidence. If it later emerges that the decree is not granted, no tax need to be levied if it is demonstrated that a free reimbursement of extraterritorial costs is concerned or that the reimbursement is paid back immediately. If the (taxed part of) the reimbursement is not repaid, the employer is obliged to pay the wage tax - if necessary as gross - with the next tax return.

If the application is made later then 4 months after the start date of the contract then the 30% ruling can only be granted from the first of the month after the month in which the application was made.

Attached Files
There are no attachments for this article.
There are no comments for this article. Be the first to post a comment.
Security Code Security Code
Related Articles RSS Feed
Is it possible to build up a pension on the 30% allowance?
Viewed 4503 times since Fri, Nov 4, 2011
Can I apply for the 30% ruling if I have a foreign employer?
Viewed 4153 times since Wed, Mar 21, 2012
30% ruling with regards to maternity leave/parental leave
Viewed 37458 times since Fri, Aug 30, 2013
Is an extension of the 30% ruling possible in case of previous stay in the Netherlands?
Viewed 3717 times since Fri, Aug 30, 2013
How long can I live in the Netherlands before losing right to 30% ruling?
Viewed 3570 times since Thu, Mar 21, 2013
Holiday pay calculation considering 30% tax rule
Viewed 8467 times since Thu, Dec 10, 2015
30% regeling in twee banen
Viewed 5087 times since Fri, Aug 8, 2014
30% tax calculator - gross to net calculation Dutch salary
Viewed 274542 times since Fri, Feb 21, 2014
30% ruling then self-employed then employed again
Viewed 2043 times since Thu, Oct 15, 2015
30% rule at the end of the first 5 years: do I have to re-apply?
Viewed 21919 times since Sun, Feb 24, 2013