The 30% Tax Ruling (NL)
An often overlooked, but important law for employees relocating to the Netherlands is the 30% tax ruling. Eurohome can help with the application process so that your employees can have the opportunity to benefit from this valuable exemption.
The 30% ruling is a law which was created to give a tax break to employees hired from abroad to work for a company in the Netherlands. It allows employees that meet certain requirements to receive 30% of their income tax free. Please take a look at the required conditions below to see if your employee is eligible. If they are eligible we can offer our guidance to complete the application process.
Employees hired from abroad
– The employee works for an employer that is registered with the Dutch tax office and pays payroll tax.
– The employer and employee have to agree in writing that the 30 percent ruling is applicable.
– The employee has to be recruited from outside the Netherlands or transferred from abroad.
– The employee did not have his residence within 150km of the Dutch border for 18 of the past 24 months at the time of hiring
– The employee’s salary is at least EUR 37,000 per year.
– The employee must have expertise that is scarcely available in the Netherlands.
For PhD and Master’s graduates younger than 30 years old
– The minimum salary requirement is 28,125 Euro.
– If the PhD was completed in the Netherlands, the requirement of ‘being recruited from abroad’ does not have to be met provided that the candidate is hired within a year of completing their degree.
Scientific researchers and training medical specialists
There are no minimum salary requirements for scientific researchers that are employed by a university or a research institution that is subsidized by the government. Medical specialists in training also have no minimum salary requirements.
If your employee meets these requirements or if you have any questions related to the 30% tax ruling, please get in touch with us so we can help out with the paperwork involved to apply for this exemption.