Dutch 30% Ruling

For certain employees hired from outside of the Netherlands who bring specific expertise to the Netherlands, a special tax ruling exists called the '30% ruling'. It allows an employer to provide an employee with a tax-free allowance of up to 30% of his/her wages.

We have a very transparent fee structure for 30% ruling applications. Our fixed-fee of €575 (2009, ex VAT) includes all of the following:

• Filing a pro-forma request for the 30% ruling with the tax authorities (when necessary);
• Gathering information and filing the final 30% application;
• Follow-up communications with employer, employee and/or tax authorities;
• Review of the 30% ruling grant and forwarding the tax ruling (plus taxpayer's copy) to the employee and employer for further procedure;
• Further assistance regarding the benefits of the 30% ruling such as obtaining a Dutch driver's license.

Please contact us if you believe you may qualify for this arrangement and have not yet applied for it, or have had your initial application denied and would like a second opinion. You can find additional information about the 30% ruling in our Expat Tax FAQ section. Our fees are described in our Tax Services Fees section. See also the Dutch Tax Authorities information on the 30% ruling.

Taxpat’s staff features Brian James, a tax lawyer and author of a book on the 30%-ruling: “De 30%-regeling voor ingekomen werknemers.” The book is published by a well known company in the field of Dutch tax and law literature and can also be used as an academic tool.

The book deals with all the legal requirements and formalities of the 30%-ruling. From questions regarding the qualifications for the specialist test to meeting the appropriate deadlines. The book also deals with all relevant court decisions and decrees issued by the Ministry of Finance  (all through June 2009).

In addition to the aforementioned, the book also deals with a number of specific issues, such as: extra territorial costs, severance payments, tax equalization, the Dutch tax position of US nationals under the 30%-ruling, and many more.

The book is in Dutch. However, the Taxpat staff all speak English fluently and can thus provide the appropriate insight towards the 30%-ruling in English as well.

Do you have questions regarding the 30%-ruling or are you interested in your personal copy of the book? Please contact us at 020 675 0050!

PLEASE CONTACT US FOR MORE INFORMATION ON 30% RULING

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