Private | 30%-ruling

Tax facility for expats: 30% ruling

For certain employees hired from outside of the Netherlands there is a special tax regime called the "30% ruling”. The 30% ruling allows an employer to provide the employee with a tax-free allowance of up to 30% of his wages. You will be eligible for this facility if you come from abroad and have specific expertise that is unavailable or scarce on the Dutch labour market.

This tax-free expense allowance includes compensation for any reasonable additional expenses that you incur as a result of your stay in The Netherlands (extraterritorial expenses). Extraterritorial expenses include the costs of your accommodation abroad and school fees for your children.

In order to obtain permission to implement the 30% facility in the employment contract you and your employer should submit a form to the Tax and Customs Administration. GMW Advocaten can assist you with requesting this permission.

GMW Advocaten can assist you with drafting and reviewing the employment contract so that you can take full advantage of this facility.
We can also assist you with questions about the 30% ruling and other (tax related) facilities for expats in relation to – the termination of – your employment contract. For that reason we work together with a renowned tax law firm.
For more information on the subject please contact Koen Vermeulen.