If you are a highly skilled migrant who wishes to apply for the 30% ruling, we can guide you through the process. If you are not sure you qualify for this ruling, we can review your status and advise on how to proceed.
The 30% ruling (formally called the 30% reimbursement ruling) provides a tax advantage for highly skilled migrants moving to the Netherlands for a specific job. Not all employers can grant the tax allowance, and migrants do not automatically qualify. However, if the necessary conditions are met, an allowance equivalent to 30% of the gross salary subject to Dutch payroll tax may be granted by the employer.
What does the 30% ruling mean to you?
With respect to tax, the salary agreed upon between the employee and employer may be reduced by 30%. In return, the employee receives a 30% tax reduction as reimbursement for expenses. In most cases, the 30% ruling is applied in this way as the salary burden for the employer remains the same.
Keep in mind that the employer is not obliged to pass on the tax advantage to the employee and may, instead, retain part or all the benefit.