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Category: 30% Ruling

The 30% reimbursement ruling (better known as the 30% ruling) is a tax advantage for highly skilled migrants moving to the Netherlands for a specific employment role. When the necessary conditions are met, the employer can grant a tax free allowance equivalent to 30% of the gross salary subject to Dutch payroll tax.

Global HR & Mobility Market Updates

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Immigration salary requirements 2020

The HSM salary requirements change per year. It is very important that the salaries of your highly skilled migrants from non-EU countries always meet the requirements, even if the employee works part-time.

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