Skip to content
Menu
  • Home
  • 30% ruling
    • Basis and general remarks
    • Incoming employee
    • Conditions
    • Terms
    • Taxable salary
    • Addendum employment contract
  • Situations
    • 150 kilometres from the Dutch border
    • Prior stay in the Netherlands
    • Cross border
    • Unemployed
    • New employer
    • Part time work
    • Maternity leave / Parental leave
    • Garden leave (dismissal/suspension/inactivity)
    • Tax benefit through payroll without granted 30% ruling letter
    • Master Degree / PhD.
    • NUFFIC evaluation of your master diploma
  • Exchange foreign driving license
  • Covid-19
  • Transitional law
  • Mortgage
  • News
    • Salary Thresholds in 2021
    • 1/1/2020 – Salary Thresholds in 2020
    • 1/1/2019 – Salary Requirements in 2019
    • 2/11/2018 – Transition period Dutch 30% Ruling
    • 15/10/2018 – Transitional period announced
    • 6/10/2018 – Pay out bonuses before 2019 in case of losing entitlement
    • 20/9/2018 – The Netherlands – Shortening of the 30% ruling for expatriate employees from eight to five years
  • Contact
30% Ruling

Incoming employee

Conditions:

  • You have an employment relationship.
  • You have specific expertise that is not or is only barely available on the Dutch employment market. You are deemed to possess that expertise if your salary not including the tax-free allowance in the Netherlands is at least EUR 38.347 (in 2020). For employees younger than 30 years of age, with a master’s degree comparable to a Dutch Master, your salary not including the tax-free allowance should be at least EUR 29.149 (in 2020). For certain scientific researchers/teachers, no salary criterion applies.
  • You have a granted 30% ruling from the Dutch tax authorities.
  • Of the 2 years before your 1st working day in the Netherlands, you lived outside the Netherlands for more than 16 months, at a distance of more than 150 kilometres from the Dutch border.

Tags

16 out of 24 months (1) 30% ruling (1) 150 kilometres (1) Annual taxable income (1) Application 30% ruling (1) apply here (1) Belastingdienst (4) Curtailment (1) Dutch border (1) Dutch tax authorities (3) Hired from abroad (2) Maternity leave (2) Parental leave (2) Proof of residency abroad (1) Salary requirement (2) Salary requirements in 2020 (1) Transition period (1)

Recent Posts

  • Salarisvereisten in 2021
  • Salary Thresholds in 2021
  • Salarisvereisten in 2020
  • Salary Thresholds in 2020
  • Salarisvereisten in 2019

Where we drink our coffee

Cypresbaan 9
2908 LT, Capelle aan den IJssel
The Netherlands

When you can drop by for coffee

Weekdays: 9 am – 6 pm
Saturday: Family time
Sunday: Family time

©2022 30% Ruling | WordPress Theme by Superbthemes.com