Is the 30% ruling applicable for dependents? Can the dependent spouse also exchange a foreign driving license?
- If one member of the family (spouse) is enjoying the 30% ruling and the dependent spouse found a job here with a Dutch company, is the dependent spouse eligible to get the 30% ruling?
- Is the dependent spouse also eligible to exchange the foreign driving license if the other spouse has the 30% ruling?
- The 30% ruling is a personal benefit. It is granted to an incoming employee for a specific job. The dependent spouse is not an incoming employee unless contract conversations were already taking place while living abroad. But normally the dependent spouse finds a job at a later moment when everything is settled in the Netherlands. If that is the case the dependent spouse is treated as a locally hired employee for whom the 30% ruling is not applicable.
- Both partners can exchange a foreign driving license if one of the partners has the 30% ruling. For the official text (in Dutch) see: http://wetten.overheid.nl/BWBR0008041/2006-10-01. Article 2.1.