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  • David VanAssche

FAQs: Understanding the 30% Ruling in The Netherlands

  1. 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.

  1. 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.

  1. Are there exceptions to the salary criterion?

  • Exceptions include scientific researchers, educators in scientific fields, and doctors in training, with certain employer restrictions.

  1. 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.

  1. Which salary components count towards the 30% ruling?

  • Gross salary, bonuses, holiday allowances, benefit packages, and company cars. Pension schemes are typically excluded.

  1. Is a Master’s degree necessary for the 30% ruling?

  • Not essential, but lowers the salary threshold to €35,048 for under 30s.

  1. 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.

  1. 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.

  1. Is my entire salary covered by the 30% ruling?

  • Yes, including bonuses. Severance or transition payments typically excluded.

  1. 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.

  1. 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.

  1. 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.

  1. 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.

  1. What is the 30% ruling minimum salary for 2024?

  • €46,107 annually or €35,048 for under-30s with a Master's Degree.

  1. 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.

  1. What deadlines are important for the 30% ruling application?

  • Application must be within four months of employment start to retain retroactive effect.

  1. 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.

  1. What happens if my salary falls below the minimum requirement?

  • The 30% ruling is rescinded retroactively, requiring wage and tax recalculations.

  1. Is the 30% ruling prorated for part-year employment?

  • Yes, the minimum salary is adjusted pro-rata for the actual employment duration.

  1. 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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