![]() The 30% ruling cannot be applied on post-departure income (after the settlement period mentioned above). Furthermore, the 30% ruling lapses at the end of the next wage tax period following the wage tax period in which the Dutch employment/assignment was terminated (usually the end of the next month). The 30% ruling will end when the conditions are no longer met. Under the provisions of the 30% ruling, employees who are, based on facts and circumstances, considered as resident taxpayers may opt to be treated as partial non-residents. No salary norm is applicable for scientific personnel and researchers at educational institutions and (subsidised) research facilities.įurthermore, the employee should have lived outside a 150 kilometre radius of the Dutch border during more than 2/3 of a 24-month period before taking up Dutch employment in order to qualify for the 30% ruling.įor university doctorates hired within a year after obtaining their PhD, a relaxation of the conditions was introduced.EUR 42,559 including tax-free reimbursement of 30%) applies to individuals with a Master's degree (MSc) who are younger than 30 years of age. A lower (gross) salary norm amounting to EUR 31,891 (i.e.EUR 59,934 including tax-free reimbursement of 30%). ![]()
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