Foreign employees with specific expertise working in the Netherlands may be eligible for the so-called 30% ruling. 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.
The allowance is a compensation for “ extra territorial expenses” of working outside the home country. In principle such expenses could be reimbursed by the employer tax free, which considering the amount of paperwork obviously may be burdensome. The 30% ruling provides for a forfaittair tax free allowance of 30% of the salary of the employee. As a result, the employee’s net salary increases while the employer’s total costs regarding the employee remain the same.
There are requirements that should be met to be eligible for the 30% ruling.
We can assist you with a 30% ruling application for a total fee of € 450. This fee includes research on your eligibility and the application itself.
Please contact us if you feel that you may qualify for this arrangement. We could also provide you with a second opinion in case your initial application was denied.