Knowledge Base

Welcome to the Expatax Knowledge Base containing hundreds of answers to questions we received about topics concerning tax, payroll, accounting, legal, business etc. related to the Netherlands. Search in our Knowledge Base or browse the different categories. Expatax is a Dutch tax and accounting firm specialized in assisting international workers, freelancers and companies. Don't hesitate to contact us if you need assistance or check our website.

Tax return and 30% ruling Articles
30% ruling: exemption from taxation on savings
Viewed 28340 times since Tue, Apr 16, 2013
Question:   I have worked 2 years in the Netherlands under the 30% ruling scheme. How can I apply for exemption from taxation of savings and investments? Will the exemption also cover possible gains made with small scale stock trading? Thank you... Read More
How to answer box 3 if one falls under the 30% rule.
Viewed 12381 times since Tue, Mar 12, 2013
Question:I currently fall under the 30% rule. In 2012 my Dutch savings were over the tax-free limit ("heffingsvrij vermogen"). May I still tick "no" at the opening question of box 3 ("had u bezittingen, zoals (maatschappelijke) beleggingen, spaargeld... Read More
What exactly goes in box 1? How do I declare my salary if I have the 30% ruling?
Viewed 5429 times since Wed, May 8, 2013
Question:I‘m subject to the 30% ruling, so do I put my taxable salary (bruto minus national insurance and 30%) or my bruto salary into box 1?  I can‘t find anywhere to declare the 30%, so I‘m worried they will decide I owe them... Read More
What is the deadline for filing a Dutch tax return if you have the 30% ruling?
Viewed 7707 times since Tue, Mar 20, 2012
Question:   Is there any special date for filing tax returns for a knowledge migrant with 30% ruling or is it the same for everybody: April 1?   Answer:   The standard deadline is indeed April 1. This is the same if you have the 30% ruling. The... Read More
Can I deduct the mortgage interest for my main residence if I have the 30% ruling?
Viewed 13680 times since Tue, Jan 10, 2012
If you have the 30% ruling you can deduct the mortgage interest under the standard regulations. So the 30% ruling itself will not affect the possibility to deduct the interest. It is also not relevant whether you have opted for partial non residency... Read More
Partial non resident tax payer status as a result of the 30% ruling
Viewed 21229 times since Tue, Mar 20, 2012
Question:   I am a knowledge migrant with a valid 30% ruling. I want to know my tax status, is it resident or partial resident tax payer? Where can I get this info?   Answer:   In the tax return you can make the decision whether you want to be... Read More
Tax on savings and investments - end of 30% ruling - leaving the Netherlands
Viewed 14529 times since Thu, Feb 28, 2013
Question:   I have worked in the Netherlands with 30% ruling for 2 years. I have earned certain savings which were not taxed due to the 30% ruling. However, currently I am intending to leave the Netherlands. I understand that since my employement... Read More