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The 30% ruling is calculated on the wage of present employment. What does this include?


Part of the salary which qualifies for the 30% ruling

Qualified are for example:

  • the agreed monthly salary (fixed or variable)
  • holiday allowance
  • bonuses
  • option rights
  • token money
  • obligatory premiums
  • tantiemes


Part of the salary which doesn't qualify for the 30% ruling

Excluded are for example:

  • a redundancy/severance payment
  • (tax free) cost allowances (travel allowance, representation allowance etc).

 

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Comments (4)
Comment by tata on Thu, Mar 22nd, 2012 at 12:00 AM
what happens if finally the sum of the variable and fixed incomes will not result in a the min salary level to qualify for the 30% rule? this may happen if the bonuses are not to be payed out for some reason. will i be then asked to return the tax on the 30% allowance?
Comment by arjan enneman on Thu, Mar 29th, 2012 at 2:18 PM
if your income falls below the minimum salary requirement you may indeed lose the 30% ruling. as far as i know this will not happen retro-active and requires action from the side of the tax authorities.
Comment by John on Thu, Feb 2nd, 2017 at 10:06 PM
I now have a reduced percentage than the 30% when I crossed the age of 30. Can the pension amount that I receive be taken into account to reach the gross salary requirement of 52,857 euros for example for the year 2017 ?
Comment by Arjan Enneman on Fri, Apr 14th, 2017 at 9:02 AM
The ruling states that only the earned salary, whether foreign or Dutch, will be taken into consideration to determine whether your (taxable) income is high enough to support the ruling. Pension is not taken into consideration.
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