The 30% reimbursement ruling (better known as the 30% tax ruling) is a tax advantage for highly skilled migrants moving to the Netherlands for a specific employment role. When the necessary conditions are met, the employer can grant a tax free allowance equivalent to 30% of the gross salary subject to Dutch payroll tax.
The 30% ruling is equivalent to a maximum (effective) tax rate of approximately 36.4%. The resulting tax free allowance is considered compensation for expenses that a foreign employee experiences when working outside their home country.
Our services include:
• Filing a pro-forma request for the 30%-Ruling with the tax authorities (when necessary);
• Gathering information and filing the final 30%- application;
• Follow-up communications with employer, employee and/or tax authorities;
• Review of the 30%-Ruling grant and forwarding the tax ruling (plus taxpayer's copy) to the employee and employer for further procedure;
• Further assistance regarding the benefits of the 30% ruling such as obtaining a Dutch driver's license.
Do you want to learn more about the advantages of the 30% Tax ruling? Please don’t hesitate to contact us!