My salary is just too low for the 30% ruling. Are there still options to get a tax free allowance?
Article ID: 508 | Last Updated: Thu, Jul 9, 2015 at 10:19 PM
My husband moved to Amsterdam last December 1st. He works as IT developer and his Dutch company has told him today that he can't apply for the 30% ruling (his gross salary is € 48,000 not € 52,000) They offered to him to present all the receipts of extraterritorial costs to reseimbure, but we are not sure about two things:
1) Which expenses can he justify for a reimbursement?
2) There is no chance to get the 30% ruling? He lives in Amsterdam but he can go to Utrecht to see you. Thank you in advance.
1) You can find a summary and explanation of the extra territorial costs on www.expatax.nl/etcosts
. These extra territorial costs can be reimbursed tax free if your husband can proof to his employer that he actually paid the costs. Also other employment related costs are stated there, which may be reimbursed tax free too. His employer can decide what he is willing to reimburse (unless the applicable collective labour agreement - if any - already declares that an employee is entitled to certain reimbursements of employment related expenses).
2) An option is that his employer doesn't pay him the full 30% allowance but a lower amount as such that he reaches the required taxable salary. You refer to a gross salary, but the 30% ruling requires a certain taxable salary. See http://www.expatax.nl/kb/article/can-the-30-ruling-be-less-than-30-407.html
for more info. This will require some calculations every year from your employer. It would also be good to mention in the employment contract that if the 30% ruling is granted it will be implemented in the payroll as such that the taxable salary will (always) be higher than the required amount.
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