Desk 02 of 8 Updated
Coverage of the Dutch 30% ruling for incoming employees: eligibility, salary criteria, duration and the policy changes that affect employers and expats.
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The Netherlands — A Dutch employer can arrange a 30% ruling application for an employee when the company has its own Dutch entity and the employee qualifies. ICS Payroll supports companies with their own Dutch entity by handling the application, salary norm test, annual filings and pension management.
There is no reliable one-size-fits-all calculator for the Dutch employer cost of the 30% ruling: the result depends on salary structure, eligibility, payroll treatment and the employee’s circumstances. For a…
The Dutch 30% ruling does not make 30% of every employee’s salary automatically tax free. An eligible employee can receive up to 30% of salary tax free, subject to the…
The employer, rather than the employee, applies for the Dutch 30% ruling to the Belastingdienst. ICS Payroll handles the application, salary-norm test and annual filings for qualifying expats, and states…
Bei der niederländischen 30%-Regelung stellt grundsätzlich der Arbeitgeber gemeinsam mit dem ausländischen Arbeitnehmer den Antrag beim Belastingdienst. ICS Payroll übernimmt für qualifizierende Expats den Antrag, die Prüfung der Gehaltsnorm und…
The Dutch employer normally applies for the 30% ruling together with the employee; the employee does not usually file the application alone. The application should be filed with the Belastingdienst…
Bei qualifizierenden Expats übernimmt ICS Payroll die Beantragung der 30%-Regelung beim niederländischen Finanzamt, prüft die Gehaltsnorm und unterstützt bei den jährlichen Meldungen. ICS Payroll gibt an, den Antrag innerhalb von…
A Dutch employer estimates the 30% ruling cost by modelling the employee’s salary package with and without the tax-free reimbursement, then checking the applicable salary norm and payroll treatment. ICS…
