Frequently asked questions about the 30% ruling

Broadstreet - News - - Frequently asked questions about the 30% ruling

January 20th, 2017

The 30% ruling is a hot topic among expats. Every expat has heard about it, but yet only a few know what it actually entails.  At Broadstreet, we receive questions about this subject on a daily basis.  We have gathered the most frequently asked questions we have had the past couple of months.

Is the 30%-ruling only applicable when the gross salary is more than € 53,000?

No. The salary requirement under the 30%-ruling is a minimum taxable wages of € 37,000. As long as your taxable salary is more than € 37,000, the ruling is applicable on income exceeding € 37,000, with a maximum of 30% of the taxable income of course.

I benefit from the 30% ruling but I want to work for a different company. Can I still benefit from the 30% ruling?

Yes, you can switch employers and continue the 30%-ruling on your new employment. You and your new employer will need to submit a new application for the 30%-ruling. The gap between your previous job and the new one cannot be more than 3 months.

I meet all the conditions for the  30%-ruling but my employer is not willing to submit the application. Can I submit the application myself??

No, unfortunately not. The employer and the employee need to apply jointly. If the employer does not want to apply for the 30%-ruling,  the employee is not entitled to receive  this benefit.

Can I apply for the 30%-ruling if I was a student in the Netherlands?

It depends whether or not you were considered as a Dutch resident during your studies. If you came to the Netherlands only for your studies and the center of your social and economic life was outside the Netherlands, then you may not be considered Dutch resident. In this situation you may be eligible for the 30%-ruling if you meet the other requirements for the 30%-ruling.

If you came to the Netherlands for a PhD, and have secured a job after finishing the PhD, you will also be considered as being hired from outside.

Can I apply for the 30%-ruling if I have lived in the Netherlands before?

Yes, that is possible. The years spent in the Netherlands will be deducted from the maximum duration of the 30%-ruling (8 years). For example if you have lived in the Netherlands for 3 years before, and you come back to the Netherlands again, you will be eligible for the 30%-ruling  for 5 more years.

Can my partner benefit from the 30%-ruling?

Your partner cannot benefit from the 30% ruling on income. However, under the 30% ruling you are exempt for box 3 ( tax on your savings and investments). If you and your partner are fiscal partners, your partner can allocate his/her savings to you and then these savings are not taxed either.

I already start working for a company in the Netherlands a while ago and only found out recently about the 30% ruling. Can I still apply for the 30%-ruling?

Yes, that is possible. The 30%-ruling needs to be submitted within 4 months after the commencement date of your contract in order to receive the ruling  retroactively. If the 4 months period has passed, you can still apply for the 30% ruling, but the commencement date will then be the month following the submission date.

What happens if the 30%-ruling was applied incorrectly?

At the end of the year the tax authorities will check if the employee has met all the requirements. If it turns out that for example the minimum salary requirement was not met, the 30%-ruling was applied incorrectly. As a consequence, the employer will face an additional tax assessment payroll tax. The employer is allowed to pass on the costs to the employee.

Daniel Sokolov
Daniel Sokolov
14:41 06 Dec 18
Thank you Broadstreet!!!first I have to say that my knowledge in taxes is 0%.I'm checked a lot before I find a Broadstreet team and I'm really glad.they are professional helpful and helped me step by step with everything what I ask for.Thanks again to everyone
Dehlia Kruger
Dehlia Kruger
14:08 01 Sep 18
We are extremely happy and satisfied with the service we received from Broadstreet, Elisabeth Bouwer in particular. Financial information was accurate to the cent, and every promise given was kept. Highly recommended!
Susie Breuer
Susie Breuer
15:33 30 Aug 18
I have used Broadstreet for around 10 years for tax purposes within Holland. I found them knowledgable, responsive and very professional. I would highly recommend them as an expat tax service.
Benedict Carey
Benedict Carey
13:43 06 Nov 17
Having been bounced around a few tax advisors and almost got my self in hot water by being told the wrong thing, I got a recommendation from another person who had a similar business structure to me. The Broadstreet advisor was efficient and thorough and provided a comprehensive and understandable summary of how to deal with my situation. Relocating between regimes with complex tax laws is never going to be straightforward, at least these guys do put the effort in ... beware of others who will make a suggestion and then disappear when it goes haywire!
marco lirio diaz
marco lirio diaz
09:41 24 Jun 17
Great services,thorough and real professionals. As an expat I highly recommend Broadstreet. I had some issues with my tax and they manage to solved the problem avoiding a penalty fee. If you don't want to worry about the complex Dutch Tax, I recommend to leave it on their hands to be sort it for you.
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