What are the key requirements for the 30% ruling?
Must be hired from abroad as an employee.
Employment contract must include clauses for the 30% ruling.
Not lived within 150 km of the Dutch border for 16+ months in the past 24 months.
Meet the annual salary criterion: €46,107 (or €35,048 with a Master’s Degree if under 30 years old).
Have a valid work permit in the Netherlands.
Can I maintain the 30% ruling if I switch employers?
Yes, with a new application. Ensure continuity by signing a new contract within three months after your last employment.
Are there exceptions to the salary criterion?
Exceptions include scientific researchers, educators in scientific fields, and doctors in training, with certain employer restrictions.
Is the 30% ruling applicable to my own company or freelance work?
Applicable if you set up a BV and are employed as a director. Not applicable for ZZP/sole proprietorship setups.
Which salary components count towards the 30% ruling?
Gross salary, bonuses, holiday allowances, benefit packages, and company cars. Pension schemes are typically excluded.
Is a Master’s degree necessary for the 30% ruling?
Not essential, but lowers the salary threshold to €35,048 for under 30s.
Why do employer and employee need to jointly apply?
To acknowledge potential impacts on unemployment or disability benefits, as gross salary is reduced under the ruling.
What should I do if my application is denied?
File a letter of objection within six weeks, and if necessary, appeal at the district court.
Is my entire salary covered by the 30% ruling?
Yes, including bonuses. Severance or transition payments typically excluded.
Can I prorate the minimum salary for part-time work under the 30% ruling?
No, the minimum salary requirement remains constant regardless of part-time status.
Should I start with a BSN number or the 30% ruling application?
Begin with signing the correct employment contract, then proceed with the 30% ruling application after obtaining your BSN.
What is partial non-resident status, and should I opt for it?
It exempts from filing Dutch income tax returns for Box 2 and Box 3 incomes. Highly recommended.
How do the HSM visa and the 30% ruling differ?
The HSM visa is a work permit, while the 30% ruling offers a tax break on salary.
What is the 30% ruling minimum salary for 2024?
€46,107 annually or €35,048 for under-30s with a Master's Degree.
What are the actual tax benefits of the 30% ruling?
Reduction of taxable salary, with a gradual decline from 30% to 10% over five years.
What deadlines are important for the 30% ruling application?
Application must be within four months of employment start to retain retroactive effect.
Can I transfer the 30% ruling to a new employer?
Yes, ensuring you meet the salary requirement and sign a new contract within three months.
What happens if my salary falls below the minimum requirement?
The 30% ruling is rescinded retroactively, requiring wage and tax recalculations.
Is the 30% ruling prorated for part-year employment?
Yes, the minimum salary is adjusted pro-rata for the actual employment duration.
How do I calculate my net income under the 30% ruling?
Subtract 30% from your salary to determine the tax-free portion, then use an online calculator for the taxable portion.
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