Checklist: do I qualify for the 30% ruling?

The 30% ruling facility is one of the most attractive financial reasons that international people move from abroad to the Netherlands. Thanks to the significant benefits this ruling provides expats, it’s important for expats and their employers to understand how to qualify, and the steps to take to apply.

This ruling is a tax facility that enables highly skilled talent from abroad to recoup their some of their transition expenses. Not to mention, the 30% ruling provides expats with a host of additional benefits that make living life in the Netherlands a little bit simpler.

If you’re interested in taking advantage of the 30% ruling, use this checklist to ensure you fit the criteria of the ruling:

Do I qualify for the 30% ruling?

• You have an employment contract with a company in the Netherlands
• You are not currently living in the Netherlands and are being hired from abroad (exceptions apply if you are changing employers, see the FAQ below)
• Of the 2 years before your 1st working day in the Netherlands, you lived outside the Netherlands for more than 16 months, at a distance of more than 150 km from the Dutch border
• You have specific expertise that is not or is scarcely available on the Dutch labor market
• You have a valid decision (permission to use the 30% ruling). The term is determined by the date on which your decision was issued (maximum term of 5 or 8 years).

Do I qualify for the 30% ruling?

You will need to supply several documents yourself:

• Valid identification (passport or ID);
• A BSN number;
• Address;
• Employment contract or assignment letter;
• Work permit (when applicable);
• Proof such as utility or phone bills, rental contract, bank statements etc. that the employee resided more than 150km from the Dutch border 24 months prior to the Dutch employment;
• Curriculum Vitae

Additionally, your employer will need to provide you with the following documents:

• Company details and wage tax number;
• An agreement in writing that states that both parties are fully aware of the consequences of the 30% tax ruling;
• Written statement from the employer that the skills of the employee are scarce and that they failed to find another employee with similar expertise in the local market.

Can I accept a new position and retain the 30% ruling?

In some circumstances, it is possible to change employers while continuing to benefit from the 30% ruling. As long as the gap between positions does not exceed 3 months, you may re-apply for the ruling with your new employer.

When does the 30% facility end?

The end date of the 30% facility is stated in the decision issued to you

How to hire expats in the Netherlands

The 30% ruling facility is a highly successful initiative to attract and support international talent in the Netherlands. As such, the facility exists to enable Dutch businesses to hire the best talent possible for their unique business needs. If you need to hire talent from abroad, or believe the 30% ruling can benefit your business, schedule a consultation with our team of experts in International Deployment for advice a clear path forward.