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.


I have done my masters in the Netherlands and found a job. Can I get the 30% ruling?

Question:

I concluded my M.Sc in Holland, and got a job within one year of concluding the M.Sc. Can I apply for the 30% ruling?

Answer:

The 30% ruling is applicable if you are an incoming employee which means that you are (originally) recruited from abroad. Since you were already in the Netherlands to study you are hired locally and not an incoming employee. As a consequence you do not qualify for the 30% ruling. 

Since 1 January 2012 there is one exemption if you have done your Phd in the Netherlands. In that case you will still be seen as recruited from abroad. For M.Sc. this exemption is however not applicable. 



Attached Files
There are no attachments for this article.
Comments (2)
Comment by Maria on Sat, Feb 4th, 2017 at 11:59 PM
Hello, if i am a foreigner and finished my phd in october2016 and found a job in the netherlands, am i eligible for the 30%ruling? ( i also did msc in the netherlands before). Thank you
Comment by Arjan Enneman on Tue, Sep 19th, 2017 at 1:45 PM
You were already in the netherlands for your master study so you are hired locally and are thus not an incoming employee (30% ruling not applicable)
Name
Email
Security Code Security Code
MenuMENU