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Online module: Are you eligible for the 30% ruling?


Check our online module if you would like to know whether you may qualify for the 30% ruling. 

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Comments (14)
Comment by Arshad on Fri, Jul 22nd, 2016 at 10:27 PM
Hi Team, I have serious problem. I was working with one of the international organization where i had 30%ruling. Now i have changed my employer and my new employer has started processing my 30%ruling. In the process i have been asked to submit payslips of my previous employer. After reading Payslips the new employer has observed some observations please find below. Payslip of my previous showss :Gross Salary of 4 months it shows as 10,240. My new Employer issued saying it should be 12,297. And they say that i have to goo back and get corrected the payslips. But it could be that my previous employer has applied that for lower percentage ? My new employer says without correcting payslips there is no way they can apply 30%. Could please guide me how i should deal in this case?
Comment by intan on Thu, Aug 4th, 2016 at 10:05 PM
Hi Arjan, Due to a certain situation i may have to switch my visa to be dependent of my husband which do not entitled for 30% ruling. I will still be working with the same company under the same working contract (indefinite). Will becoming dependent to my husband‘s visa impacting my eligibility of 30% facility i already own? If yes, can you direct me to a reference document that can support me with this information? Thank you in advance
Comment by Arjan Enneman on Thu, Aug 4th, 2016 at 11:43 PM
To qualify for the 30% ruling the taxable salary must be high enough. It could be that because of that the tax free allowance must be reduced to a lower percentage then 30%. The employer will make these calculations in the payroll administration, but this is voluntary. An employer doesn‘t have to cooperate but can also say that if the salary is too low if the 30% ruling is maximum used that they won‘t implement the 30% ruling or won‘t apply for it. The payslips of your previous employer will indeed show what has been done. It is possible that your previous employer didn‘t notice that your taxable salary was too low and based the calculations on the full 30% ruling. This is now noticed by your new employer. Your new employer can now use a lower percentage for the tax free allowance. The eligibilty is determined based on a full year. So corrections can still be made for the remaining part of the year. But if the new (or previous) employer is not willing to cooperate then you will indeed lose the 30% ruling retro active to 1 January of this year or even earlier.
Comment by Arjan Enneman on Thu, Aug 4th, 2016 at 11:44 PM
Visa status or type of residence permit doesn‘t affect the 30% ruling.
Comment by Mai Hamza on Mon, Aug 29th, 2016 at 2:31 PM
Hello, I am currently a non-EU student in Dusseldorf which is less than 150 km from the Dutch boarder, I received a job offer in NL so can I still apply for the 30% tax free allowance, taking into account that my residence in Germany was as student? Thanks a lot
Comment by Angelo on Mon, Nov 21st, 2016 at 7:39 PM
Hi, I would like to know, if I am eligible to 30% tax ruling. I was in Netherlands and completed my PhD (without 30% tax ruling) after that I moved out of Netherlands and it has been over a year. If I go back to Netherlands, I will be entitled to 30% tax ruling? Given that I am hired from outside Netherlands and my employer is ready to sign the contract papers. Kindly give your opinions. Thank you
Comment by Arjan Enneman on Mon, Jan 2nd, 2017 at 2:12 PM
The 150 km requirement is strict. It doesn‘t make a difference that you have been a student.
Comment by Arjan Enneman on Mon, Jan 2nd, 2017 at 2:13 PM
@Angelo: if you come back to the Netherlands for a specific job you are an incoming employee and thus can apply for the 30% ruling if you satisfy all other conditions.
Comment by Raju on Tue, Feb 7th, 2017 at 7:52 PM
Hi, I have been to Netherland in 2015 and 2016 (July to Nov ). My employer did not file 30 percent for me in this period. Now I have joined dutch company in 2017 and I would like to file 30 percent. Is it possible ? I am meeting the salary requirement of 30 percent now and also in 2015 and 2016. In 2015 and 2016 I am getting the two salary , one is from Indian salary and other from NL ( but for NL salary I do not have the actual salary slip or any annual statement but contract which state I am getting NL salary in euros ). So India and NL salary combine will meeting the salary requirement of 30 percent. Do u think any issue ?
Comment by Radu on Thu, Mar 23rd, 2017 at 7:07 PM
Hi! I came to the Netherlands 1,5 years ago and I only now managed to find a job. Am I eligible for the 30% ruling taking into account I was not transferred or hired from abroad? I meet all other conditions, and I am aware that the 1,5 years would anyway be deducted from the 8 years on which the tax facility is given. Thanks!
Comment by Ana on Mon, Mar 27th, 2017 at 10:14 PM
Hi. I would like to describe my situation. I think it is a bit complicated. I started in my current company on March of 2014 and I came to Netherlands after an internship in Germany, although before I was living in a different EU country. in 2014, I was hired with a salary of 32.500 +10% bonus, therefore i was not eligible. All the values are gross. On 2015, my salary was increased to 35.000 +10% bonus. On 2016 also March, my salary was increased to 40.000+10% bonus. I completed my master degree at the end of November of 2016 and I was 29. Now, my salary was increased to 42.000+10% bonus, however I became 30 in January. Do you think I can still be eligible for the 30% rulling taking into account with the salary I had last year and taking into account I got the master last year. It seems to me my current salary and age do not help anymore. However, if i do not get the 30%, is there a chance of still getting some benefit? Many thanks in advance,
Comment by Arjan Enneman on Fri, Jul 7th, 2017 at 2:29 PM
To check whether your salary is high enough for the 30% ruling both Dutch and foreign salary which you receive while you are working in the Netherlands are taken into consideration.
Comment by Arjan Enneman on Fri, Jul 7th, 2017 at 2:30 PM
You must be an incoming employee to qualify for the 30% ruling. If you found a job after you arrived in the Netherlands then you are not an incoming employee and thus will not qualify.
Comment by Arjan Enneman on Tue, Sep 26th, 2017 at 2:18 PM
@Ana: the moment you arrive in the Netherlands or start working here your salary must meet the minimum threshold. If not, you will not get the 30% ruling. A future increase in salary or education will not affect this.
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