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

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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 you will find a link to the self employed tax credits.
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