Can I keep the 30% ruling if I become self employed?

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Question:

I have the 30% ruling but I want to quit my job and become self employed. Can I keep the 30% ruling?

Answer:

It totally depends on the actual set up whether you can (partially) keep the 30% ruling if you decide to become self employed.

The 30% ruling is only applicable on income from present employment. If you decide to become self employed, you are no longer an employee and as a consequence, the 30% ruling is no longer applicable.

If you set up a limited company which will employ you then you can request the tax authorities to grant the 30% ruling for your work for your own limited company. A limited company will lead to extra administration and costs though.

If you keep your job partially and also become self employed you may keep the 30% ruling on your employment income if your total income is high enough. But this can become complicated for your employer to determine and because of that they may not be willing to cooperate.