Hans de Groot, member of the ESWW foundation, gave a presentation on the 30% ruling at Expatica's International Job Fair on Saturday, 14 September 2013.

1. Hans R.B. de Groot FB

2. • A tax-free reimbursement of extraterritorial expenses
• Extraterritorial expenses:
 First housing
 Integration expenses family
 Tuition fees/language courses
 Travel expenses
 Family visit(s)
 Consultant expenses
 Storage expenses of furniture in country of origin
 Etc.
• The reimbursement amounts maximum 30%

3. • Employee recruited or employed from abroad
• Residence minimum 150 km from Dutch border (PhD students excepted)
• Specific expertise
• Scarcity criterion
• Changed per January 1, 2012

4. • Income criterion:
A. Salary minimum standard € 35,770 (2013)
B. Reduced salary minimum standard € 27,190 (2013)
For whom: - Masters younger than 30 years old
- Graduates from an institution for scientific education
(prove)
• Worldwide income
• Part-timers; no conversion of salary

5. • Joint request
• Within 4 months for retroactive application
• Granted by the Dutch Tax Authorities for max 8 years
• Ongoing test
 After 5 years
 Granted before 2012; testing moment after January 1st, 2012  new
regulation
 Granted before 2012; testing moment before January 1st, 2012  old
regulation

6. • Previous stay(s) in the Netherlands
• 25 years previously to arrival date
Example: Employed per January 1, 2013
Previous stays from May 1, 2010 till April 30, 2011 +
July 1, 2012 till August 31, 2012
Discount: 1 years + 2 months
Grant: January 1, 2013 till October 31, 2019

7. • New employer
• New request for the remaining term
• Also upon return to the Netherlands a new request
• The conditions as mentioned before still applicable

8. • Extra condition:
 Max 3 months between jobs
• 30% ruling granted before December 31, 2011:
 Testing moment remains 5 years after of the first employment

9. • Note: max 3 months!
• Dutch unemployment benefit
• Freelance work

10. Hans R.B. de Groot FB

11. 3 kind of taxpayers in the Netherlands:
 Resident taxpayers
 Non-resident taxpayers
 Partial non-resident taxpayers

12. • Resident of the Netherlands
• Worldwide income and assets taxed:
 Box 1; Income from work and home
 Box 2; Income from substantial interest
 Box 3; Income from savings and investments

13. • Non-resident of the Netherlands
• Income and assets derived from the Netherlands taxed
• Option to be treated as resident taxpayer if resident of an EU- or treaty
country  advantages and disadvantages

14. • Resident of the Netherlands with the 30% ruling
• Initially worldwide income and assets taxed
• However, treated as non-resident taxpayer for:
 Box 2; Income from substantial interest
 Box 3; Income from savings and investments (except Dutch real
estate)

15. • American national/green card holder
• 30% ruling granted
• Employment income from the Netherlands only taxed for the days
actually worked in the Netherlands

16. • First Dutch Income tax return; - Immigration return
- Invitation from Dutch Tax Authorities
- Possible refund
• Advise: professional help
Hans R.B. de Groot FB