The 30% ruling is a tax advantage for highly skilled employees moving to the Netherlands for work. It allows eligible employees to receive up to 30% of their gross salary tax-free, providing financial relief to help cover the costs associated with relocating to the Netherlands.
1. Eligibility Requirements:
The 30% ruling is available to employees who are recruited from abroad.
The employee must possess specific expertise or skills that are considered scarce or unavailable within the Dutch labor market.
The employee must have lived more than 150 kilometers away from the Dutch border for at least 16 of the 24 months preceding their employment in the Netherlands.
2. Employer Link:
The 30% ruling is tied to the employer. If an employee changes jobs, even if they previously benefited from the ruling, a new application must be submitted.
The new employer must also meet the requirements and be willing to apply for the ruling on behalf of the employee.
3. Validity Period:
The 30% ruling can be granted for a period of up to 5 years.
This period may be reduced based on prior periods of stay or work in the Netherlands.
4. Tax-Free Reimbursement:
Under the ruling, up to 30% of the employee's gross salary can be reimbursed tax-free.
This reimbursement can include costs directly related to the relocation, such as travel expenses, housing, and other moving-related costs.
You can find official information about the 30% ruling on the Dutch Tax and Customs Administration’s website. Here is the direct link: 30% Ruling for Incoming Employees - Belastingdienst