This means that: Those who are changing jobs within their allowance period will still be able to receive the 30% ruling, as long as they are still within the originally granted period. However, this was shortened to five years as of 1 January 2019. However, you must still meet the minimum salary requirements after the 30% reduction. However, you will still be considered a resident for Box 1 income. This can include non-cash benefits such as holiday allowance, company car, and other benefits. The 30% facility applies to you if you were recruited outside of the Netherlands or seconded from a country other than the Netherlands to work in the Netherlands. Since 2011, IN Amsterdam also handles applications for the 30% ruling from companies that are registered sponsors (as part of the highly skilled migrant scheme of the IND). Conditions including the following will apply to making use of the 30% facility with effect from 1 … ‘That depends on several things,’ says Arnold Waal, of tax advice company Orange Tax. This would take you below the minimum threshold, so you you would only be able to receive a reimbursement that would take your salary down to the threshold (which is currently €1,653 on a €40,000 salary). The 30% ruling is a Dutch tax exemption for employees who were hired abroad to work in the Netherlands. However, if you benefit from the 30% ruling, it is possible to exchange your foreign driving license for a Dutch license without retaking the test. Discover some of the practical matters about the 30% ruling and if it applies to you. Get to know the benefits of the 30% reimbursement ruling for highly skilled migrants and see if the tax advantage applies to you. If you choose to remove targeted or advertising cookies, you will still see adverts but they may not be relevant to you. This ruling allows that such employee is provided by his employer with a tax free allowance amounting to 30% of his or her salary if certain requirements are met. How long can you claim the Dutch 30% ruling for? This is the most common way it is applied as it does not influence the salary burden for the employer. Strawinskylaan 1767 And what about those people aiming for a Dutch mortgage and in cities as Amsterdam, Utrecht, and Leiden? The application for the ruling in the Netherlands needs to be made jointly by both employer and employee. You are then considered to be a non-resident tax payer in Box 2 and Box 3, even though you are living in the Netherlands. employer and employee have to agree in writing that the ruling is applicable; the employee has to be transferred from abroad or has to be recruited abroad; the employee did not reside within 150km from the Dutch border for the last 18 out of 24 months at the time of hiring; the employee’s salary meets the minimum requirements (. Non-residents don’t have to pay income tax on Box 2 and 3 income (except on real estate located in the Netherlands and substantial shareholding in a Dutch resident BV). Your employer may also provide you with 30% of your wage, including reimbursement, tax-free. Tax consultants are independent and put the client’s interests first. 1077 XX Amsterdam. For inform... Register a short or long stay in Amsterdam with the municipality (gemeente), and receive your citizen service number (burgerservicenummer, BSN). Learn more about the conditions and application procedure. The Dutch 30% ruling is for employees only. The 30% ruling is meant for expats like you as compensation for expenses such as housing and other expenses that you would not have if you had stayed in your home country. Which cookies and scripts are used and how they impact your visit is specified on the left. In effect, it is equivalent to having a maximum tax rate of approximately 36.2%. 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