30 ruling Netherlands
The 30%-ruling gives employees several large fiscal advantages for a period of 8 years. It is therefore important that a request is complete and correct, so that the inspector actually grants the 30%-ruling. If you supply the information as mentioned on the checklist on this page the request will be prepared speedily. Our team is experienced in processing 30%-ruling requests. We can apply for it on an individual basis or look after all requests for a company.
Once the positive 30%-decision is received from the tax authorities, the ruling can be applied. To start with in the wages tax, involving that 30% of the wage can be paid out untaxed. Then in the income tax, the option of partial non-domestic taxation can be exercised, so that worldwide assets and income on assets remains untaxed. In addition, the 30%-ruling has other non-fiscal advantages, for example relating to an employees’ driving licence.
We are glad to be consulted for second opinions, where a 30%-ruling request has been refused by the inspector in the first instance. If the situation is complicated and not completely clear, it is possible to have a different vision on the situation. The inspector then needs to be convinced by a clear request and a clear presentation of the situation. In the past, we have often been successful in second opinion situations because we are prepared to persevere.