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30% Ruling in the Netherlands
Find out whether you qualify for the Dutch 30% ruling and get specialist support with your application. Our tax advisors assess your eligibility, guide you through the requirements and help you complete the process correctly.
Eligibility for the 30% ruling
The 30% ruling is available to employees recruited from abroad who meet specific requirements in the Netherlands. Your salary, previous place of residence and employment situation can all affect your eligibility. Timing also matters, particularly when you have recently started working for a Dutch employer. Our tax advisors assess your circumstances against the applicable requirements and identify any points that need attention before an application is submitted.
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Specialist support throughout your 30% ruling application
We assess your circumstances against the applicable 30% ruling requirements before an application is prepared.
We guide you through the application process and help ensure the required information is complete and correctly prepared.
We advise both employees and employers on their role, requirements and responsibilities throughout the application.
We explain how the 30% ruling affects your Dutch tax position and identify other tax matters that may require attention.
Getting your 30% ruling application right from the start
A 30% ruling application involves more than establishing whether you meet the eligibility requirements. The information provided by both employee and employer must support the application, while timing and changes in employment can also affect the process. Before submitting an application, we review the relevant circumstances and documentation to identify matters that require attention. Our tax advisors then guide you through the application and explain what is required at each stage. This provides clarity for both you and your employer and helps ensure that the application is prepared on the correct basis. Where additional tax considerations arise, we can address these as part of the wider advice.
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Making full use of the 30% ruling
The 30% ruling can provide a significant tax benefit for qualifying international employees in the Netherlands. When applied correctly, part of the employment remuneration may be provided without Dutch wage tax, subject to the applicable conditions and limits. The value of the ruling, however, should be considered in the context of your wider tax position. Salary arrangements, employment changes and other Dutch or international tax matters can influence the overall outcome. Our tax advisors consider these factors together, helping you understand the financial implications of the ruling and ensuring that relevant tax considerations are addressed throughout the period in which it applies.
Frequently Asked Questions
Eligibility depends on several conditions relating to your employment, salary and circumstances before starting work in the Netherlands. In general, you must have been recruited from abroad and meet the applicable salary requirement. Rules concerning your previous place of residence also apply. Certain employees under the age of 30 with a qualifying master’s degree may be subject to a different salary threshold. Because eligibility depends on the individual circumstances and the rules applicable at the time of application, we recommend having your position assessed before proceeding.
The financial benefit depends on your salary, employment arrangements and the rules applicable to your situation. The ruling can allow part of qualifying employment remuneration to be provided without Dutch wage tax, subject to the applicable conditions and limits. As a result, it can have a meaningful effect on net remuneration. The precise outcome differs from one employee to another. Our tax advisors can assess the ruling in the context of your employment and wider Dutch tax position, giving you a clearer understanding of its potential financial implications.
Changing employers does not necessarily mean losing the 30% ruling. However, whether the ruling can continue depends on the circumstances of the transition and whether the applicable conditions remain satisfied. Timing can also be important when moving from one employer to another. Before making the change, it is therefore advisable to understand how your existing ruling may be affected. Our tax advisors can review your current position, assess the implications of the new employment arrangement and advise on the steps required to preserve the ruling where the relevant conditions continue to be met.
The end of the 30% ruling can materially change the tax treatment of your remuneration and may therefore affect your net income. It is also an appropriate moment to review your wider Dutch tax position. Changes in employment, investments, foreign assets, property or future relocation plans may create additional considerations. Reviewing these matters before the ruling expires provides time to understand the financial implications and address relevant tax matters in advance. Our tax advisors can assess your position and advise on the considerations that become relevant as you transition out of the 30% ruling.
Find out if you qualify for the 30% ruling
Tell us briefly about your employment situation. Our tax advisors will review your circumstances against the relevant 30% ruling requirements and contact you to discuss your eligibility and the appropriate next steps.
Meet your dedicated advisor
Get specialist guidance on your 30% ruling application and the wider Dutch tax implications. Your circumstances are carefully assessed, giving you clear advice throughout the process.
Timo ScheurwaterSenior Consultant