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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 (5)
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.
Comment by Tom on Wed, May 10th, 2017 at 12:08 AM
I‘m planning to quit my full-time employment (with 30% ruling) later this year and start an eenmanszaak. I‘m not expecting much revenue in the first a few years (might even struggle to meet the 37k minimum requirement). So as you laid out, is it correct to assume that it may be more beneficial to abandon my 30% ruling and focus on freelancing? Because it‘s not worth the cost and effort into maintaining a BV just to keep the 30% ruling? If I choose freelancing, I don‘t have to worry about meeting the 37k minimum requirement and paying the cost of maintaining a BV?
Comment by Matt on Sat, Dec 30th, 2017 at 6:41 AM
I don‘t know what is a self-employed from a legal standpoint but a BV does the trick. I resigned and created a BV to invoice my services. I applied for the 30% ruling and got it. I‘m the only shareholder and am the director.
Comment by Arjan Enneman on Sat, Dec 30th, 2017 at 9:13 AM
From a legal standpoint you are employed by your BV. The BV is your employer and that is the reason why the 30% ruling can indeed be applicable if you follow this route. If you are employed "by yourself" (being a zzp, freelancer, entrepreneur) then the 30% ruling is not applicable. The legal form of your business is therefor important.
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