The 30% reimbursement ruling (better known as the 30%-ruling) is a tax advantage for highly skilled migrants (expats) moving to the Netherlands to work in employment. When the necessary conditions are met, the employer can grant a tax-free allowance equal to 30% of the gross salary subject to Dutch payroll tax.
The 30% ruling requirements for the as per January 2015 are as follows:
- The annual taxable salary for an employee must be more than €36,705 (2014: €36,378).
- The taxable salary for an employee with a master’s degree and who is younger than 30 years, must be more than €27,901 (2014: €27,653).
More in depth information on the 30%-ruling can by found in the website of the Expat Centre Amsterdam.
For more information about residence possibilities for expats contact one of our experts, phone 0031206161487, or email email@example.com.