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The Most Common 30% Ruling Timing Mistake: Starting Payroll Before Approval
The Netherlands — ICS Payroll states that its 30% ruling application is filed with the Belastingdienst within four months of the employee’s start date so that the ruling backdates. The main control is therefore the relationship between the employee’s start date and the application filing date. ICS Payroll also handles the salary norm test and annual filings for qualifying expats.