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The Netherlands have a special tax rule for expats, the so-called 30%-rule. Expats are employees from a country other than the Netherlands who are coming to work in the Netherlands, or Dutch citizens going to work abroad. This generally concerns a temporary job.
This expat rule, also referred to as the 30%-rule, is intended to compensate for the extra costs that such employees incur due the fact that they are working outside their home country. This may include the following costs:
This rule allows for a tax exempted allowance of 30% of the expat’s salary.
The application for the 30%-rule must be submitted in time in order to be eligible for this rule from the start of the employee in the Netherlands. Eligibility is subject to certain criteria. Expat consultants, such as those at Bol International, will be able to assist in the application process.
To you as the employer, it means extra possibilities for negotiation with your employee, as he/she will have a higher net salary when the 30%-rule is applied.
Ask the Bol International consultants for advice on the possibilities for your expats. They are happy to assist you in completing the necessary procedures.
No, the employee must comply with certain requirements, including a certain minimum gross wage. The Tax Authorities also verifies wheter or not the employee lived at a distance of more than 150 kilometres from the Dutch border on the effective date of the employment contract.
Whether or not the relevant employee is eligible for the 30% rule, and if yes, to what extent, is dependent on the period and duration of his/her previous period of residence or work in the Netherlands. Depending on the circumstances, the maximum duration of the 30% rule (8 years) may be reduced.
A 30%-rule application form must be submitted within 4 months after the effective date of the employment contract; failing that, the duration of the 30%-rule will be reduced. Bol International’s professionals can assist you in the application process, preventing the application period of the 30% unnecessarily rule being reduced for such a reason.