Services
You want your attention to be on growing and developing your company. You require (financial) advice about issues such as: whether to take care of your...
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Financial administration & outsourcing
Entrepreneurs who outsource financial administration reduce the number of administrative tasks and consequently have more time and space to focus on growth.
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Financial insight
We help you turn financial data into valuable insights that support you in making well-founded decisions. In-depth analyses of your financial situation will help give you a better idea of where you stand and where the opportunities for growth lie, both in the short and long term.
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Financial compliance
We make sure your company complies with financial legislation and regulations, with correct financial statements, tax reports and other obligations. From our global network, we support you in managing local and international tax risks.
Everyone – companies, entrepreneurs and individuals – has to deal with taxes. A complex system of payments and levies, tax regimes also offer opportunities for...
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Impact House by Grant Thornton
Building sustainability and social impact. That sounds good. But how do you go about it in the complex world of stakeholders, regulations and frameworks and changing demands from clients and society? How do you deal with important issues such as climate change and biodiversity loss?
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Business risk services
Minimize risk, maximize predictability, and execution Good insights help you look further ahead and adapt faster. Whether you require outsourced or co-procured internal audit services and expertise to address a specific technology, cyber or regulatory challenge, we provide a turnkey and reliable solution.
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Cyber risk services
What should I be doing first if my data has been kidnapped? Have I taken the right precautions for protecting my data or am I putting too much effort into just one of the risks? And how do I quickly detect intruders on my network? Good questions! We help you to answer these questions.
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Deal advisory
What will the net proceeds be after the sale? How do I optimise the selling price of my business or the price of one of my business activities?
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Forensic & integrity services
Do you require a fact finding investigation to help assess irregularities? Is it necessary to ascertain facts for litigation purposes?
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Valuations
Independent and objective valuations tailored for mergers, acquisitions, and legal matters.
Reliability of information. The way in which reliable information is produced. That is what assurance is all about. It is crucial for information to be...
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Auditing of annual accounts
You are answerable to others, such as shareholders and other stakeholders, with regard to your financial affairs. Financial information must therefore be reliable. What is more, you want to know how far you are progressing towards achieving your goals and what risks may apply.
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IFRS services
Financial reporting in accordance with IFRS is a complex matter. Nowadays, an increasing number of international companies are becoming aware of the rules. But how do you apply them in practice?
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ISAE & SOC Reporting
Our ISAE & SOC Reporting services provide independent and objective reports on the design, implementation and operational effectiveness of controls at service organizations.
Do you have an ambitious international company? And do you want to stay ahead of the competition? Then you need to be able to rely on the best international...
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National tax advice
Looking for tax advice in the Netherlands? We help business owners with tailor-made tax advice: from structure and compliance to innovation and sustainability.
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International tax advice
Plan to do business abroad? Our international tax advice helps you with structure and compliance, as well as offering new opportunities. Strategic, practical, and future-oriented.
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Private wealth services
Our Private Wealth specialists offer strategic and practical solutions. From tax advice to estate planning and financial scenarios, we make sure you make the right choices today, for tomorrow.
Proactive and pragmatic: that's how we work. How do I ensure that the agreements between our shareholders are clearly established? What are my rights and...
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Corporate Law
From the general terms and conditions to the legal strategy, these matters need to be watertight. This provides assurance, and therefore peace of mind and room for growth. We will be pro-active and pragmatic in thinking along with you. We always like to look ahead and go the extra mile.
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Employment Law
What obligations do you have with an employee on sick leave? How do you go about a reorganisation? As an entrepreneur, you want clear answers and practical solutions to your employment law questions. At Grant Thornton, we are there for you with clear advice, from contracts and terms of employment to complex matters such as dismissal or reorganisation.
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Sustainable legal
At Grant Thornton, we help companies integrate sustainability into their business operations, with sustainable legal at the heart of our approach. We advise on ESG (Environmental, Social, Governance) legislation, and help draft sustainable contracts, implement HR policies, and carry out ESG due diligence in M&A transactions (Mergers and Acquisitions).
A strong HR policy is more than just an administrative item, as it drives a healthy and future-proof organisation.
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HR Services
HR is not an aspect of secondary relevance, rather a strategic factor for success. Yet many organisations struggle with issues regarding personnel policy, absenteeism, terms of employment and legislation and regulations.
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Payroll & wage tax
Payment of salaries is not a simple calculation. Laws and regulations constantly change, and mistakes can quickly cause employees to be dissatisfied or lead to tax risks.
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Compensation and benefits
The labour market is changing rapidly. Employees want flexibility, a sense of purpose and a good mixture of financial and non-financial benefits.
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Pension advisory services
Pension is more than an obligation. It is a strategic term of employment that touches upon your employer brand, financial scope and responsibility to provide for your employees.
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Global mobility services
How can you build and evolve a smart global mobility strategy, with policies and processes addressing the complex challenges of managing an international workforce?
The International Business Report (IBR) is the world’s largest and most authoritative survey of mid-market businesses.
The building and real estate sector is facing a lot of challenges. Improving sustainability, innovation, but also transformation are important themes. By...
Family businesses occupy a unique position, in the Netherlands as well as worldwide. They are seen as a (stable) engine of the economy. This is characterized,...
The financial services sector is evolving rapidly, driven by increasing regulatory demands, technological advancements, and shifting client expectations.
The Netherlands is a real trading country, due to its location, infrastructure and the highly-educated population. The port of Rotterdam, the biggest port in...
Do your foreign employees benefit from the 30% ruling? Be aware that starting from January 1, 2024, the Dutch Tax Authorities will limit the application of this scheme. What changes for you and your employees?
Contents
What benefits does the 30% ruling offer?
The 30% ruling is an attractive scheme for the Dutch labor market, allowing foreign employees to enjoy a tax-free reimbursement of up to 30 percent to cover extraterritorial costs ("ET costs").
How will the 30% ruling change in 2024?
As an employer under the new rules, you can reimburse a maximum of 30 percent of your employee's income tax-free, up to the "WNT standard" ("Balkenende standard"). Any amount exceeding this standard is subject to the regular tax rate. Based on the 2024 WNT standard (233,000 euros), this tax-free reimbursement amounts to 69,900 euros per year. If your employee does not work the entire year in the Netherlands, a proportionate calculation applies.
Prefer to have actual ET costs reimbursed?
If the actual ET costs exceed 30 percent of the WNT standard, your employee can choose to have the actual ET costs reimbursed instead of applying the 30% ruling.
The following criteria apply:
- Your employee can make this choice once a year. This choice applies for an entire calendar year, with the exception of the first four months of the first year of employment due to the processing time for the 30% ruling application.
- Your employee must provide substantiation of the actual ET costs.
Transition rule: 30%-ruling applied before January 1, 2023
Has your employee applied the 30% ruling before the end of the 2022 tax year? Then a transition rule applies. As a result, the new rules will apply from January 1, 2026.
Transition rule: 30%-ruling applied after January 1, 2023
If your employee only becomes eligible for the 30% ruling after January 1, 2023, they do not fall under the transition rule. Therefore, the new rules apply per January 1, 2024.
Seeking certainty regarding the application of the 30%-ruling?
Would you like to know more about the 30% ruling application for your employees? Or are you planning to hire foreign employees in the coming years?
