Choice moment 30% rule or actual ET costs is imminent
The choice moment between reimbursement of actual ET expenses or application of the 30% rule is coming up again. Eastwing gives the trade-offs and tells what deadlines you should be alert to. The 30% rule, also known as the “expat rule,” is a favorable tax measure for foreign employees coming to work in the Netherlands. […]
Where do I apply for a diploma rating?
Valuation of the master’s degree by Nuffic For the duration of the 30% rule, the minimum taxable annual salary must be met. For 2024, the minimum salary level is EUR 46,107 (after application of 30% rule). This amount changes each year and each year the taxable wage should be at least this amount. A reduced […]
Can the 30% ruling be applied during a period of “garden leave”?
Garden leave (resignation/suspension/inactivity) Garden leave describes the situation where an employee who leaves a job (after resigning or if his or her employment is otherwise terminated) is instructed to stay away from work during the notice period, while the employee still remains on the payroll. If an employee is suspended or excused from work until […]
Does the 30% ruling apply to an employee working remotely from a country other than the Netherlands?
The 30% ruling can only be applied on wages that are taxed in the Netherlands and paid through a Dutch payroll system. Remote working can have tax and social security implications for employee and employer.
Can I be entitled to the 30%-ruling in case of prior stay in the Netherlands?
Eerder verblijf in Nederland kan in mindering worden gebracht op de maximale duur van de 30%-regeling. Het hangt af van de duur en het doel van het vorige verblijf. Dit wordt geregeld in het volgende wetsartikel: Artikel 10ef Uitvoeringsbesluit loonbelasting 1965 1. Indien de ingekomen werknemer voorafgaand aan de aanvang van de tewerkstelling als ingekomen werknemer […]
What is a 30% addendum to the employment contract and is it mandatory?
Employer and employee can jointly apply for the 30% rule. When using the 30% rule, the incoming employee exchanges up to 30% of the original salary for a tax-free allowance. The originally agreed wage is reduced by the tax-free allowance of up to 30%. Employer and employee must agree to this reduction (according to labor […]
Which institutes are considered designated research institutions?
If an employee conducts scientific research at a designated research institution, then no salary limit applies to this employee with respect to the 30% rule. The following list summarizes which institutes have been named designated research institutions: – Public universities of Leiden, Groningen, Amsterdam, Utrecht, Delft, Wageningen, Eindhoven, Enschede, Rotterdam, Maastricht and Heerlen – Special […]
Which institutions are considered designated training institutions?
If an employee becomes a scientific researcher at a designated research institution, or if the employee is a physician in training to become a specialist at a training institute designated by the Registration Board of Medical Specialists, no salary limit applies to this employee with respect to the 30% rule.
When is a school an international school or a school with an international department?
School fees for the employee’s children can be reimbursed untaxed in addition to the 30% rule. No maximum amount of training expenses applies, so in principle all training expenses can be reimbursed tax-free. The only condition is that costs can only be reimbursed when teaching at an international school or a school with an international […]
What costs are considered extraterritorial expenses?
Under Dutch tax law, extraterritorial expenses can be reimbursed tax-free. An employer has the option of reimbursing actual extraterritorial expenses or applying the 30% rule if all conditions are met. If the employer wants to reimburse the actual extraterritorial expenses, the employee must demonstrate these reasonably incurred expenses. The IRS can check them in the […]
