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30% ruling and the Dutch courts

On October 4, 2012 by Dutch Umbrella Company

Since 1st January 2012, the expertise criteria for 30% ruling applications has been primarily determined by salary level.

However, the decision on whether an employee was eligible for the ruling due to the scarcity of their skills has not always been so clear cut, with Arnhem District Court and the Court of Haarlem reaching different decisions on whether two dentists were eligible for the 30% ruling in 2011.

Employees recruited from abroad to work in The Netherlands can be granted the 30% ruling by the Dutch tax authorities if they meet certain application criteria. If you are eligible for the ruling, your employer may pay a maximum of 30% of your wages as a tax-free allowance in lieu of extraterritorial costs without the need to submit further evidence to the tax authorities. The ruling is granted for a maximum of 8 years less any significant periods of living and working in The Netherlands during the previous 25 years.

How can WePayPeople assist you?

Our Expat Desk can advise you on the 30% ruling application criteria and assist with the submission of an application on your behalf to the Dutch tax authorities.

For further information and a no-charge application screening, please contact us via [email protected].