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You are here: Home / Archives for 30%

Annual indexation for 2020 minimum salary 30% ruling

January 4, 2020 by Jan-Hein

Salary criterion –
A salary criterion is to be met to apply the 30% ruling, below is the annual indexation for the 2020 minimum salary to qualify for the 30% ruling. There are three qualifying salary groups:

1. Scientists do not have a salary minimum;

2. People below 30 years of age with a Masters education have a minimum salary requirement of EUR 29,149 (2020) / EUR 28,690 (2019) / EUR 28,350 (2018) excluding the 30% reimbursement and EUR 41,642 (2020) / EUR 40,985 (2019) / EUR 40,500 (2018) including the 30% reimbursement;

3. For Expats that do not match the groups under 1 and 2, a minimum salary requirement applies of EUR 38,347 (2020) / EUR 37,743 (2019) / EUR 37,296 (2018) excluding the 30% reimbursement and EUR 54,782 (2020) / EUR 53,918 (2019) / EUR 53,280 (2018) including the 30% reimbursement.

Please note that these minimum amounts are subject to annual indexation. In principle the salary criterion may not be decreased pro rata in case of a part time employment. There is an exemption on this rule in case of parental leave.

The salary criterion in principle replaces the prior criterion of required specific skills, in that sense the ruling has become more accessible. Please note however that the salary criterion is a continuous test, the employer is therefore held to continuously check whether all requirements are still met by its employee.

Here you can find full details on all criteria to be met in order to qualify for the 30%-ruling.

We can assist with the full process of obtaining the 30%-ruling, please contact us.

Filed Under: News on Business Tax, News on expat tax, News on personal tax, News on the 30% ruling Tagged With: 2020, 30%

Summary of the requirements 30%-ruling

August 31, 2012 by Jan-Hein

On regular basis we advise expats and/or their employers on the 30%-ruling, part of this advisory is preparing the actual request for the ruling. As the interest of being granted the ruling can be very high, it is worthwhile to invest sufficient time to assess the exact situation of the employee compared to the applicable legal requirements. … Read More

Filed Under: News on expat tax, News on personal tax, News on the 30% ruling Tagged With: 30%, 30% ruling amendments, 30%-ruling, Dutch tax plan 2012, expat, expats, extraterritorial costs, tax exempt

Changes to the 30% ruling

September 30, 2011 by Jan-Hein

Changes to the 30% ruling
In the Dutch 2012 tax plan, the previously announced changes to the 30% ruling have been further elaborated upon. In the following article we in depth explain this ruling and the proposed changes therein. For an efficient summary of the requirements for the 30% ruling, please be referred to the following article on our website. UPDATE December 20th, 2011: The changes to the 30%-ruling have now been approved by both the Dutch parliament as well as the Dutch upper house. The recent amendments to the changes in the 30% ruling constitute that the salary requirement will be loosened in comparison to the initial plans, in brief the required base salary excl 30% ruling will be lowered to a minimum of EUR 35,000 (EUR 50,000 incl 30% ruling). There are two further salary lowerings to this main requirement. However these softenings are to be financed by reducing the applicable maximum term of the ruling from 10 years to 8 years. This reduction of the term will only apply to new cases as of January 1st, 2012. Read more by clicking on the article title..… Read More

Filed Under: News on the 30% ruling Tagged With: 30%, 30% ruling amendments, 30%-ruling, Dutch tax plan 2012, expat, expats, extraterritorial costs, tax exempt

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