For certain employees hired from outside of the Netherlands who bring specific expertise to the Netherlands, a special tax ruling exists called the '30% ruling'.
It allows an employer to provide an employee with a tax-free allowance of up to 30% of his/her wages.
We have a very transparent fee structure for 30% ruling applications. Our competitive fixed-fee includes all of the following:
- filing a pro-forma request for the 30% ruling with the tax authorities (when necessary);
- gathering information and filing the final 30% application;
- follow-up communications with employer, employee and/or tax authorities;
- review of the 30% ruling grant and forwarding the tax ruling (plus taxpayer's copy) to the employee and employer for further procedure;
- further assistance regarding the benefits of the 30% ruling such as obtaining a Dutch driver's license.
Dutch 30% rulingContact our specialist
Requesting the 30% rule
Grant Thornton’s Global mobility services specialists can assess and request the 30% rule for you as an employer (and for your employee). By applying on time, the employer and the employee are guaranteed to be able to apply the 30% rule from the first working day. Grant Thornton has a cooperation with the tax authorities, which means requests are handled quickly and efficiently.
We can also help your Human Resources department to implement the 30% rule in your (expat) payroll. This also applies to the application for work permits and the required visas.
Grant Thornton is a member of Grant Thornton International Ltd’s international network, which means we can support you and your expats with HR questions in more than 130 countries.
Questions regarding the 30% ruling?
Do you have questions regarding the 30% ruling or are you interested in your personal copy of the book? Please contact our specialist.