The 30% ruling to
attract highly skilled international talent

Exterus is your go-to partner for applying, implementing and ensuring continuous compliance for the 30% ruling in the Netherlands.

The 30% ruling:
Application, implementation and continuous compliance

The 30% ruling, also known as the 30% facility or expat ruling, is a Dutch tax regulation aimed at attracting highly skilled international employees. For employers, it provides a valuable incentive that can make hiring foreign talent in the Netherlands more cost-effective. Eligible employees can receive up to 30% of their gross salary tax-free, alongside additional benefits such as reduced payroll taxes, tax-free allowances, and simplified exchange of a foreign driver’s license.

 

At Exterus, we manage the full lifecycle of the 30% ruling, from application to payroll integration, ensuring a smooth, compliant process. Our experts handle the complexities so your team doesn’t have to, reducing administrative burden and ensuring everything runs accurately and efficiently.

exterus-30percent ruling-featured-ashwin
Ashwin Dwarkasing

Tax Consultant

TRUSTED BY

30% Ruling

Our team of 30% Ruling experts offers services across the full breath of the 30% ruling, including applying and implementing the 30% ruling and ensuring continuous compliance.

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Application 30% ruling

The seemingly simple application process can be a deceptively complicated legal procedure and is subject to strict governance by the Dutch tax authorities. Having expert advice in the earliest stages of the hiring process significantly increases the chances of successful application whilst reducing lead times.  

Exterus helps you with:

Pre-arrival eligibility assessment and planning for the 30% ruling

Application for the 30% ruling

Advocating in objection procedures with the tax authorities

Tax court litigation in appeals procedures

Implementation for HR teams

The 30% ruling becomes an integral part of the employee's employment contract and must comply with current and future labor laws. Proper implementation of the 30% ruling in employment contracts may also require structuring compensation to optimize tax benefits. Our experts support HR teams in seamlessly integrating the 30% ruling into employment agreements, ensuring both compliance and optimization.

Exterus can assist you with the following:

Advice on formal labor law requirements to implement the 30% ruling

Compensation structuring for the 30% ruling

Implementation for payroll teams

Accurate payroll processing is essential for correctly applying the 30% ruling and maximizing its benefits. We help payroll teams implement and calculate the ruling while ensuring compliance with its specific requirements. Since the taxable salary must meet minimum thresholds, we also provide payroll reviews to identify risks and prevent costly errors. Our expertise ensures a smooth and compliant integration of the ruling into your payroll processes. 

Exterus helps you with:

Tax benefit optimization for 30% tax-free versus tax free extra territorial expenses

Payroll calculations for 30% ruling reconciliation

Continued compliance services

Maintaining compliance with the 30% ruling goes beyond initial implementation. Changing regulations, contract renewals, and salary adjustments can all impact eligibility. We support HR and payroll teams with ongoing compliance checks, payroll reviews, and policy updates to ensure continued adherence to the latest legal requirements. Our proactive approach helps mitigate risks and keeps your processes aligned with best practices.

Exterus helps you with:

End of year salary review for compliancy

Reporting and monitoring to ensure continuous compliance

Advisory on changes in legislation

Our 30% Ruling expertise goes way beyond the initial application

The 30% ruling, also known as the 30% facility or expat ruling, is the single most important tax planning tool for expats to the Netherlands. It offers significant tax saving benefits to the expats and is instrumental in helping companies attract international talent to the Netherlands. Given the significant benefits, the seemingly simple application process can be a deceptively complicated legal procedure and subject to strict governance by the Dutch tax authorities. Having a knowledgeable professional team assist with the application is therefore not luxury but a necessity.

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Short lead times for the 30% ruling application

Our streamlined process, in depth knowledge of the 30% ruling and meticulous attention to detail enable us to deliver results on over 90% of the applications for the 30% ruling within two weeks of receiving all the required documentation for the application process.

Increase your chances of success

Our in-depth knowledge and long lasting experience with the application process of the 30% ruling, enables us to help you present your case in the best way possible.

The bigger picture for implementing the 30% ruling

Implementing the 30% ruling in accordance with the relevant legislation goes beyond the application procedure. It requires a broader understanding of labor law, employee benefits and payroll administration.

Utilizing the full potential of the 30% ruling

The 30% ruling offers multiple advantages that can be used to the benefit of the employer or the employee. Leveraging these benefits requires a thorough understanding of the 30% ruling and how fully utilize these benefits.

Latest news and insights on 30% Ruling

Stay updated and get more insights from our experts on 30% Ruling through our knowledge portal.

View all related news and insights

Do you want to fully understand the 30% ruling?

Are you keen to know what the benefits of the 30% ruling are, what the criteria are to be eligible for the 30% ruling and how to apply for the 30% ruling?

 

Download our brochures and whitepapers to find out how we can help you.

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exterus-services-30percent ruling
Why partner with Exterus

We have Global Employment Mobility at our core

The combination of our speed of service, in depth knowledge and pricing of our services in respect to the 30% ruling is unrivalled. However, our distinct specialization lies in comprehensively addressing all facets of global employee mobility. This focused expertise allows us to deeply understand our clients' challenges and provide integrated support. Consequently, our clients can confidently be ensured of a seamless onboarding experience for their international workforce in the Netherlands.

Our team of 30% ruling experts

See our entire team
Tax Consultant

Ashwin Dwarkasing

+31 88 185 00 16

a.dwarkasing@exterus.nl

Junior Tax Advisor

Isabelle Schollaardt

+31 88 185 00 23

i.schollaardt@exterus.nl

30% ruling Officer

Xavière van Empelen

+31 88 185 00 34

x.vanempelen@exterus.nl

What our clients say

We provide top tier services on all aspects of Global Employment Mobility, but what really makes us stand out from the crowd is our client centric approach and our passion for solving complex problems. Don’t just take our word for it!

Samsung SDS

HR manager

“Exterus is strong in supporting the set-up of payroll administrations, they are an advisor with expertise. We really see Exterus as a partner, almost as a colleague. In particular, the specific knowledge regarding our Asian expats is of added value to us. In addition to payroll, they also provide tax and immigration advice for this group of employees.”

Excellent Services

Sophia Mavromatis

Human Resources

“We have a very good experience in cooperating with Exterus. We are in close contact on topics such as 30% rulings, Visa applications for expats and payroll related topics. All questions are always answered or sorted out quickly. We recently attended an online webinar with the team, in which Exterus updated us on the latest developments regarding the COVID situation. The presentation was very clear and provided us with the necessary tools to resolve certain issues ourselves or to prevent undesirable situations.”

All questions answered quickly

Llywela van der Stam

HR Advisor

“We have been working with Exterus since 2019 and have experienced our collaboration as more then positive. The service and information that is provided by Exterus can be described as professional, clear, and quick in response. The people working at Exterus have a personal approach and are able to convey difficult information in a very clear way – they are obviously experts in their field of expertise. Not only are we happy with their services, we are also satisfied with the rates for these services. I would certainly recommend Exterus to any organization looking for tax related advice and services.”

Professional, clear, and quick

Tonya Tolmeijer

Senior Human Resources Manager

"I really enjoy working with Exterus, their expertise and their manner is one of the reasons we continue to go back to Exterus. I can count on that the advice is correct/accurate, fast and fully reliable."

Accurate, reliable advice

Liesbeth de Geus

HR Manager

“Exterus is a reliable partner that relieves you of any concerns when hiring employees from abroad. Not only do they guide us as an employer step by step in the formal process, they also act as a source of information for our (future) employees who often have a lot of questions and uncertainties. The clear and informal communication ensures that we, but also our employees, enter into an employment relationship feeling good.”

Source of information for employees

John Digno R.

Senior Engineer

“Exterus – A Great Solution Provider for Immigration in The Netherlands! With their professional team and fit for purpose approach, my transition here flows seamlessly and smoothly. Thanks for their well organized and dedicated team that handles immediate action to your clarifications and needs. Keep up the good work!”

Fit for purpose approach, seamless transition

Danielle de Zwart

HR Professional

“Exterus unburdens! In short, that is what the collaboration with Exterus means for us. For our small, but international, organization they take care of the payroll and provide advice when we ask, or when necessary, even without being asked. The lines are short and the communication is clear. At Exterus they say what they do and they do what they say, and that works very well.”

Exterus unburdens, short communication lines

Debbie Angotti

Senior Manager Payroll

"Greg, Evert and the team are always very accommodating and prompt with processing my payroll. They make my job easier and I look forward to continuing the partnership with them."

Prompt and accommodating

Mohamed Khater

Therapeutical Area Physician

"Thank you and all your colleagues for your professional support & services that we had for nearly a year."

Professional support

Eilidh Crawford

HR Business Partner

“Exterus have supported us with the processing of our Dutch payroll since 2018. They provide timely and accurate support on a monthly basis and are always very responsive to any queries we may have in relation to salary calculations or any applicable deductions. As a UK based employer with a newly registered Dutch entity, the support and guidance Exterus have provided has been pivotal in our ability to support our team members as they join us in The Hague.”

Pivotal in support of team members

Stephan Swinkels

Partner

"Exterus has been unburdening me and my employer for many years. Everything is always well organized, questions are always answered quickly and what I particularly appreciate is that the team thinks proactively!"

Exterus team thinks proactively

Jean-Mehdi Azuelos

Director

" I am a very small client, but Stephanie and all the team always gave me immediate complete personalized support when needed, which proved very helpful. I had previous experiences with other companies not remotely as pleasant."

Complete personalized support

P. Koolen

Retired Board Member

“Many years of experience with Exterus in cross-border (income) tax files, in the business and private sphere. Exterus stands for a committed approach and exceptional craftsmanship combined with a high level of service. The expectations raised are fully realized. Exterus makes complex matters manageable. As a customer, the feeling of being unburdened predominates.”

Exterus unburdens

Anouk Ammerlaan

Finance and Office Administrator

“Thanks to Exterus’ commitment it is easy to keep everything running smoothly. With their pro-active approach and early identification speed, they create a valuable role for themselves within our company. With complete confidence we put payroll administration in their hands. Next to our mutual trust, we also experience contact as very pleasant. Together you stand strong and with Exterus that is definitely the case!”

Speedy identification, complete confidence

Jacqueline Chi-Bikom

Human Resources

"EXTERUS have always met our expectation to provide us with payroll services professionally and on time. I am also very happy that you always respond to queries on time and with the right documentations."

Payroll professional and on time

Shivayogi Aiholli

SFDC Functional Consultant

“I have really liked and appreciate all for your assistance during my expat stay in the Netherlands. You have helped us from scratch to the end of my tenure, in times of need, especially Exterus mates working on immigration, payrolling and tax filing. Words are not enough to express my gratitude and I strongly recommend Exterus when moving in, and out, of the Netherlands. I pray that one day our paths can cross again.”

Assistance from scratch to end of tenure

Yvette Mommen

Head of HR & Recruitment

“Exterus is a real business partner when it comes to expats/assignments and tax related matters. What I truly like is that they are taking ownership of the full advice by using their partners abroad. One point of contact and clear understandable advice with a personal touch. I highly recommend them as a partner to your business needs. Exterus is one of the few service providers where I can honestly say: ‘Exceeding customer expectations!’”

Clear understandable advice

Ellen van Puffelen

Human Resources Advisor Field

“I have been working with Exterus for some time now and I find working with the team of Exterus a real pleasure! I find them very service oriented meaning that they are able to listen, ask the right questions, clarifying everything that’s unclear (with a lot of patience) and respond promptly. They have solid expertise and deliver work of high quality. I would surely recommend Exterus for receiving clear advice in – often- complex matters.”

Clear advice in complex matters

Alexandra Katanaev

HR Assistant

“Exterus is a very professional, helpful and communicative company. The procedures are closely monitored so that it always runs smoothly. In addition, we, and our employees, can always ask questions and this is quickly dealt with by our contact person. We appreciate this great collaboration!”

Professional, helpful, and communicative company

Olga Kononova

Head of Marketing

"You feel it from Day One and never lose this feeling over the entire journey with Exterus – the team puts customer-centricity and experience at the heart of their business philosophy. Both for choosers and users of their services. Reliable, fully transparent, always on time and ready to find a solution that is the best for you."

With customer experience at the heart

Erik van der Vrugt

HR Advisor

"Exterus was the company that supported us to our satisfaction with the tax matters in relation to working in Denmark. After the initial setup we had one contact person. This worked very well, because she could explain matters in a comprehensive way towards our employees and handled all contacts with third parties."

One contact person handles all

Get in touch with our 30% ruling experts

Use the 30% ruling to attract and relocate
international talent

Do you want to know how Exterus can assist your with the application, implementation and continuous

compliance in respect to the 30% ruling, book a free meeting with one of our 30% ruling specialists.

Book an introductory call