30% Ruling

(Dutch) personal income taxes and social security contributions.

Do you have any employees living in the Netherlands, but working abroad? Or do you have foreign employees working in the Netherlands? If so, it is important to monitor any possible consequences for (Dutch) personal income taxes and social security contributions.

In case of foreign employees working in the Netherlands it is worth checking if the foreign employee might be eligible for a so-called 30% ruling. One of the conditions to apply for this ruling is that the employee has specific expertise that is not or is only barely available on the Dutch employment market. If the ruling has been granted, the employer is allowed to pay 30% of the employee’s salary tax-free.

Doing business in an international context and dealing with the various tax authorities can be quite complex. We are more than happy to review your current situation and see if any optimization is possible, for example by requesting a 30% ruling.

Working across the border

"Do you have employees who work across the border but live in the Netherlands? Or do you have foreign employees who perform work in the Netherlands? In such situations, the question always arises as to which country may levy taxes, but also how social insurance is arranged. Practical questions such as "does my employee retain his right to a mortgage interest deduction?" And "What about reimbursements for double charges?" Also arise in these situations. Are you familiar with the expat arrangement? Then you also know that specialized employee who you bring to the Netherlands from abroad is entitled to receive 30% of his net income. We are happy to help you answer these and other questions about doing business internationally."

What can we do for you?

Curious about what we can do for you? Or do you have more questions about the 30% Ruling? Please contact us, we will be happy to helping you out!

Moonling Liu

Tax advisor

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