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30% rule changes.

Last activity 05 October 2012 by Corvan

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JohnDoyle79

I was reading today about the new 30% rule changes.
http://eng.mazars.nl/Home/News/News/Tax … -30-ruling
In the new 30% ruling I basically have to earn €73K to qualify.
My basic salary is not €73K, but with my end of year bonus probably will be. 
I will have been here less than 60 months come the 1st of Jan 2012.
Will my ruling automatically come up for review on 1st Jan 2012?
Will I still have 60 months before my ruling is reviewed?
After review will I qualify for the 30% rule if my basic is under €73K, but total including end of year bonus is over €73K?

DublinerinArnhem

I'm in the same boat, and my company most certainly won't increase my salary to cover the "hit". I spoke to my tax advisors here and they told me that a) It's not set in stone yet and may not happen as they are getting hundreds of calls from very unhappy expats and companies and a fair few are saying they'll just leave which will leave the Dutch tex boys worse off than now...

b) They said it would only be reviewed at the 60 month anniversary so if you're not there yet you won't be checked early in Jan 2012.

The good news is for now, you can relax :). The bad news is, in my experience tax authorities rarely change their minds, so we're living on borrowed time.

BUT don't take my word for it. I live in fear of getting it wrong. Check with the guys who got you your 30% ruling in the first place. If you don't know who they are, try my guys Grant Thornton.

Good luck.

Corvan

Hi, there is a change to this 30% ruling. The salary standard is now 50K an not 73K This is really good news. However the ruling will be limited from 10 to 8 years, but this is only for new employees after 1 January, 2012, so that has no impact on your situation either. In short the changes:

- No standard salary for scientists and researchers in educational and research institutions;
- The standard salary for masters younger than 30 years is 26.605 euro (38.007 euro including the 30% tax);
- The general standard is 35K (50K including the 30% tax).

The employees who have the 30% ruling more than five years before January 1, 2012 (before 1 January 2007), the current conditions will stay applicable.

For employees who have started after January 1, 2007, the conditions of the 30% ruling will be unchanged during the first five years. From the sixth year the salary standard must be in accordance with the new requirements.

If you have more questions.

lyralen

Corvan,

Thanks for the great response. I have another question about the new regulations for the 30% ruling. Is it still necessary to prove that the skills for the job are scarce in the Netherlands, or is the salary considered to do that by itself? I have sent you a private message also, with more details about my situation.

Thanks again for being so helpful!

Corvan

Dear Lyralen,

The 30-percent  ruling is for workers from abroad to the Netherlands who have specific expertise that is rare on the Dutch labor market.
If have send you a private message & nice to meet you in Holland,
Kind regards,

Corvan

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