30%-ruling - EXTERUS

30%-ruling

If an employee is posted to the Netherlands from abroad, or is posted abroad from the Netherlands, it is possible to qualify for the 30%-ruling. On the basis of this ruling, it is possible to pay 30% of the gross salary tax-free, without further proof. In order to qualify for the 30%-ruling, however, a number of conditions have to be met.

Incoming employees

Since 1 January 2012, some of the conditions for incoming employees have been tightened or changed. The main changes since 1 January 2012 are:

  • specific expertise is assessed on the basis of a salary standard. An exception is made to this for researchers;
  • the term has been brought back from ten to eight years;
  • the discount rule is assessed over a period of 25 years instead of ten years;
  • the final day of work counts as the end of the term;
  • employees living at a maximum distance of 150 kilometres beyond the Dutch borders are excluded from the regulation;
  • foreign students working for a doctorate in the Netherlands can still qualify for the 30% regulation after they obtain their doctorates.

Exterus and the section for foreign affairs of the tax authorities have contracted an agreement on the settlement of 30%-ruling applications that Exterus files for clients.

On the basis of the agreement, Exterus assesses whether the employee complies with the statutory conditions and the tax authorities will issue an (accelerated) decision if the outcome of the assessment is positive.

The advantage of the agreement is that clients are clear about their position considerably faster and the tax authorities can often issue the official decision within just 1 week. The agreement also affords the possibility of opening consultations with the tax authority simply in exceptional cases, and of knowing quickly whether the 30%-ruling can be applied.

Employees posted abroad

If an employee is posted from the Netherlands to another country, it is possible to qualify for the 30%-ruling. If the current conditions are met, the 30%-ruling can be applied immediately and there is no obligation to request a decision from the tax authority.

For both postings of employees from other countries to the Netherlands and postings from the Netherlands to other countries, Exterus offers support with the assessment in advance of whether the employee qualifies for the 30%-ruling and with the drafting and submission of the request to apply the 30%ruling.

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