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 the 30% ruling but I want to quit my job and become self employed. Can I keep the 30% ruling?

Attached Files
There are no attachments for this article.
Comments (2)
Comment by Tricia on Sun, Jan 15th, 2017 at 6:13 PM
I understand that even if I now have the 30% ruling with my current employer, once I become self employed, I will no longer be applicable for the 30% ruling. However, if I later decide to work for another company rather than being self employed, can I then get the 30% ruling again?
Comment by Arjan Enneman on Tue, Jan 24th, 2017 at 2:40 PM
If you become fully self employed you will lose the 30% ruling. If this lasts for more than 3 months then you will lose the 30% ruling as long as you are living/working in the Netherlands. It may be possible to set up a limited company which will then employee you, but this involves a formal incorporation of the company, additional annual accounting fees, payroll administration with sufficient salary for you and besides that you will not be able to use the self employed tax benefits which you can claim as a freelancer. So freelancing is an option, but you will not be able to keep the 30% ruling and question is whether usage of a limited company is beneficial for you. Or you may want to freelance via an agency who will put you on their payroll, but then you will also not benefit of the self employed tax credits plus you will have to pay a monthly fee to the agency. On www.expatax.nl/freelancer you will find a link to the self employed tax credits.
Name
Email
Security Code Security Code
Related Articles RSS Feed
What happens if I start working freelance but keep my current job with 30% ruling?
Viewed 2326 times since Thu, Feb 20, 2014
Freelance and 30% ruling
Viewed 2988 times since Thu, Dec 12, 2013
Keeping the 30% ruling after starting my own limited company.
Viewed 2777 times since Thu, Jan 31, 2013
Freelance tax return and 30% ruling
Viewed 3366 times since Sat, Feb 23, 2013
30% ruling applied to a flex bv company
Viewed 7053 times since Fri, Aug 30, 2013
Is it possible to get the 30% ruling when I work through my own limited company?
Viewed 2465 times since Sun, Nov 6, 2011
MenuMENU