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Expats

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. 

The 30%-rule or expat rule

Benefits as employer

Ask the Bol International consultants for advice on the possibilities for your expats. They are happy to assist you in completing the necessary procedures.

FAQ

Does the 30%-rule apply to any employee from abroad?

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.

Is an employee still be eligble for the 30%-rule if he/she worked in the Netherlands before?

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.

Within which period do you have to file an application for the 30%-rule?

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.