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30% Ruling

A major Dutch tax planning opportunity is available for employees recruited from abroad (or temporarily assigned to The Netherlands). This planning opportunity is known as the 30% ruling.

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This ruling is a forfeit reimbursement of extraterritorial costs without the need of additional evidence. However, when granted, the extraterritorial expenses cannot be reimbursed anymore free from tax.

When granted, other advantages are:

The down side is that the gross salary will be reduced with a maximum of 30% and, consequently, the base for gross salary related benefits, like social security, pension accrual etc. will be reduced accordingly.

EMG has a special arrangement with the Dutch tax authorities, of which the most important advantages are:

Want to know more about the unique advantages of partnering with EMG? Contact us or let us contact you!

Global HR & Mobility Market Updates

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30% Ruling – Salary Criteria in 2021

The employee’s annual taxable salary must be more than € 38,961. To compare in 2020 it was € 38,347.

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Nino Nelissen – Founder of EMG