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    • Salary Thresholds in 2021
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    • 15/10/2018 – Transitional period announced
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    • 20/9/2018 – The Netherlands – Shortening of the 30% ruling for expatriate employees from eight to five years
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30% Ruling

Situations

If you will start using the 30% ruling soon, or you already are entitled for the 30% ruling, you will need to be aware of some situations that can occur and which may cause that you lose the entitlement.

The situations are explained on this website. Please click on the drop down box to read more information about some situations, or click on one of the following situations:

150 kilometer from the Dutch border

Prior stay in the Netherlands

Cross border

Unemployment

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

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)

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