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"30% ruling" and conditions for its receipt

24.11.2020

Rouhling, aka 30% regeling, is a tax credit designed to (financially) make it easier for an expat to move to the Netherlands. "30% ruling" allows you to exempt 30% of gross salaries from taxation.


The point of taxiing is not only to alleviate the financial burden of those who are forced to change their place of residence due to a new job, but also to facilitate the employer's reporting related to the costs of moving a given employee. Dutch employers have the option of preferential (tax-free) reimbursement of employee expenses related to his relocation to work in the Netherlands - the so-called extraterritorial costs.

The company can reimburse such expenses in portions, i.e. separately for the flight to the interview, separately for the transportation of things, etc. Alternatively, the employer can request a 30% tax rate for the employee, thus making it easier for the migrant to get financial acclimatization.

Together with a (maximum) 30% tax rebate, getting a taxi will open up some other amenities and opportunities, for example:

  • free exchange of a driver's license for the owner of the taxiing company and his family for a Dutch driver's license;
  • According to the “30% rule”, you can choose “partial non-resident status”. In this case, you will be considered a non-resident taxpayer in Box 2 (taxes on dividend income from stocks) and Box 3 (taxes on income from savings) of the annual tax return, even if you reside in the Netherlands. You are exempt from taxes on assets in Box 2 and 3 (except for real estate located in the Netherlands and significant interests in Dutch companies such as BV).

Retrospective period

The 30% rule is retroactive if the application is submitted within 4 months of your employment. If the application is filed after 4 months, the rule comes into force on the first day of the month following the month of filing the application. The tax authorities will shorten the total duration of the decision by the period that you have already lived in the Netherlands.

 

Duration of taxiing

Starting from 2019, the maximum rolling period is пять лет 

Earlier, at the legislative level, there was a heated debate about taxiing times and on their reduction, which ultimately led to the adoption of the above decision.

Job change

If you want to change your place of work, your new employer must apply for an extension of the taxation period, provided that you still meet its conditions and start a new job within 3 months after leaving the previous one.

Conditions for obtaining 30% taxiing

Any hired employee who meets the following mandatory requirements can get 30% ruling:

  1. You are an employee with a work contract.
  2. In the last 2 years prior to your 1st working day in the Netherlands, you:
    • have lived for more than 16 months outside the country and
    • lived this time more than 150 km from the border of the Netherlands.
  3. You have a fairly high salary level:
    • or your annual salary subject to tax (i.e. without vacation pay and after deducting 30% tax = 70% of gross salary) is minimum 39.647 euros (for 2022);
    • or your age is under 30 years old and you have a diploma of higher scientific (not technical) education (Master, aka Master), and your net annual salary is minimum 30,001 euros. 
An exception is made by PhD employees who conduct research in the Netherlands at the relevant research institution - such employees are always entitled to a 30% ruling regardless of the size of their salary.

How does the tax credit work?

To be more precise, the ruling does not reduce the tax on wages, but the very amount that falls under the taxes. In other words, taxes are paid on 70% of your salary, and you get the remaining 30% in full, without taxes (subject to eligibility).

For example, with a gross salary of 10.000 euros / month, all taxes and deductions are calculated only from 7.000 euros (10.000 minus 30%), and the remaining 3.000 (30% of 10.000) you receive to the account without taxes, i.e. they are simply added to the net salary.

But it must be remembered that taxiing applies only to income from work (salary, bonuses and vacation pay) of the employer who requested it. For all other incomes (for example, if a person also works as an entrepreneur in parallel), the taxiing rule does not apply.

If a taxi owner moves to the Netherlands with a partner / family, and only he has this status, then the “30%” rule applies only to his income, which we have already focused on earlier.

 Can you claim 30% steering?

Below you can check if you are entitled to 30% taxiing?

Nalog.nl employees are ready to advise you on obtaining this status and meeting the criteria for driving, considering the nuances of all types of income falling under the "30%". In addition, we provide the service of requesting a taxiing service both for the first time and its renewal when changing employers.

You can order a 30% ruling service here

You can also sign up for a consultation here

The information posted in the article is current at the time of its publication.

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