{"id":95,"date":"2022-07-12T13:06:23","date_gmt":"2022-07-12T11:06:23","guid":{"rendered":"https:\/\/uniforce.preview2.wauw.dev\/?post_type=knowledge_base&#038;p=95"},"modified":"2022-09-13T15:18:09","modified_gmt":"2022-09-13T13:18:09","slug":"cum-sociis-natoque-penatibus-et-2","status":"publish","type":"knowledge_base","link":"https:\/\/bluestone.wpdev.skeps.nl\/en\/knowledge-base\/cum-sociis-natoque-penatibus-et-2\/","title":{"rendered":"The 30% ruling and other tax advantages"},"content":{"rendered":"[vc_row][vc_column][vc_column_text]\n<h1 style=\"text-align: left;\">The 30% ruling and other tax advantages<\/h1>\n<p class=\"wauw-intro-text\" style=\"text-align: left;\">The 30% ruling is a Dutch tax facility aiming at attracting foreign employees with specific skills or expertise to work in the Netherlands.\u00a0The 30% ruling provides a tax free allowance (30% allowance) which is deemed to cover all so-called extraterritorial costs.<\/p>\n<p style=\"font-weight: 400; text-align: left;\">Extraterritorial costs are defined as the extra costs for staying outside of the country of origin. Application of the 30% ruling gives rise to a substantial increase in net salary for the employee. When the conditions are met, this tax advantage currently lasts 5 years, in the past this was 8 years.<\/p>\n<p style=\"font-weight: 400; text-align: left;\">In order to be eligible for the 30% ruling the employee should:<\/p>\n<ul style=\"text-align: left;\">\n<li>be recruited or assigned from abroad The Netherlands. This criterion implies that, to be on the safe side, the Dutch employment or assignment agreement has to be signed\u00a0before arrival in the Netherlands.<\/li>\n<li>have a Dutch withholding agent (Dutch employer or payroll company) for Dutch wage tax purposes.<\/li>\n<li>have specific skills or expertise that is not or only scarcely available on the Dutch labour market. An employee is deemed to have specific skills or expertise if the annual taxable salary (excluding the tax free 30% allowance) meets the salary norm. Apart from that, the skills or expertise should be not or only scarcely available on the Dutch labour market.<\/li>\n<li>have lived more than 16 months of the 24 months preceding the Dutch employment outside a radius of 150 kilometres from the Dutch border<\/li>\n<\/ul>\n<p style=\"text-align: left;\"><span lang=\"EN-US\">For the application of the 30% ruling a joint request must be filed by the employer and the employee.\u00a0<\/span>If the request is filed within four months as from the first day of employment, the 30% ruling retroactively applies as from that first day of employment. If the request is not filed within four months, the 30% ruling only applies as from the first day of the month following the month during which the request was filed.<\/p>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row row_bottom_padding=&#8221;huge&#8221;][vc_column width=&#8221;1\/2&#8243;][vc_column_text]\n<h2>Relocation allowance<\/h2>\n<p>I am text block. Click edit button to change this text. Lorem ipsum dolor sit amet, consectetur adipiscing elit. Ut elit tellus, luctus nec ullamcorper mattis, pulvinar dapibus leo.[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/2&#8243;][vc_column_text]\n<h2>Work related expenses<\/h2>\n<p>I am text block. Click edit button to change this text. Lorem ipsum dolor sit amet, consectetur adipiscing elit. Ut elit tellus, luctus nec ullamcorper mattis, pulvinar dapibus leo.[\/vc_column_text][\/vc_column][\/vc_row]\n","protected":false},"featured_media":81,"template":"","class_list":["post-95","knowledge_base","type-knowledge_base","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The 30% ruling and other tax advantages - Uniforce Expats<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The 30% ruling and other tax advantages - Uniforce Expats\" \/>\n<meta property=\"og:description\" content=\"[vc_row][vc_column][vc_column_text] The 30% ruling and other tax advantages The 30% ruling is a Dutch tax facility aiming at attracting foreign employees with specific skills or expertise to work in the Netherlands.\u00a0The 30% ruling provides a tax free allowance (30% allowance) which is deemed to cover all so-called extraterritorial costs. Extraterritorial costs are defined as the [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bluestone.wpdev.skeps.nl\/en\/knowledge-base\/cum-sociis-natoque-penatibus-et-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Uniforce Expats\" \/>\n<meta property=\"article:modified_time\" content=\"2022-09-13T13:18:09+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/bluestone.wpdev.skeps.nl\/wp-content\/uploads\/2022\/07\/95-1000x800-1.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1000\" \/>\n\t<meta property=\"og:image:height\" content=\"800\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/bluestone.wpdev.skeps.nl\\\/en\\\/knowledge-base\\\/cum-sociis-natoque-penatibus-et-2\\\/\",\"url\":\"https:\\\/\\\/bluestone.wpdev.skeps.nl\\\/en\\\/knowledge-base\\\/cum-sociis-natoque-penatibus-et-2\\\/\",\"name\":\"The 30% ruling and other tax advantages - Uniforce Expats\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/bluestone.wpdev.skeps.nl\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/bluestone.wpdev.skeps.nl\\\/en\\\/knowledge-base\\\/cum-sociis-natoque-penatibus-et-2\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/bluestone.wpdev.skeps.nl\\\/en\\\/knowledge-base\\\/cum-sociis-natoque-penatibus-et-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/bluestone.wpdev.skeps.nl\\\/wp-content\\\/uploads\\\/2022\\\/07\\\/95-1000x800-1.jpeg\",\"datePublished\":\"2022-07-12T11:06:23+00:00\",\"dateModified\":\"2022-09-13T13:18:09+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/bluestone.wpdev.skeps.nl\\\/en\\\/knowledge-base\\\/cum-sociis-natoque-penatibus-et-2\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/bluestone.wpdev.skeps.nl\\\/en\\\/knowledge-base\\\/cum-sociis-natoque-penatibus-et-2\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/bluestone.wpdev.skeps.nl\\\/en\\\/knowledge-base\\\/cum-sociis-natoque-penatibus-et-2\\\/#primaryimage\",\"url\":\"https:\\\/\\\/bluestone.wpdev.skeps.nl\\\/wp-content\\\/uploads\\\/2022\\\/07\\\/95-1000x800-1.jpeg\",\"contentUrl\":\"https:\\\/\\\/bluestone.wpdev.skeps.nl\\\/wp-content\\\/uploads\\\/2022\\\/07\\\/95-1000x800-1.jpeg\",\"width\":1000,\"height\":800},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/bluestone.wpdev.skeps.nl\\\/en\\\/knowledge-base\\\/cum-sociis-natoque-penatibus-et-2\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/bluestone.wpdev.skeps.nl\\\/en\\\/homepage\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Knowledge base\",\"item\":\"https:\\\/\\\/bluestone.wpdev.skeps.nl\\\/en\\\/knowledge-base\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"The 30% ruling and other tax advantages\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/bluestone.wpdev.skeps.nl\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/bluestone.wpdev.skeps.nl\\\/en\\\/\",\"name\":\"Uniforce Expats\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/bluestone.wpdev.skeps.nl\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"The 30% ruling and other tax advantages - Uniforce Expats","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"en_US","og_type":"article","og_title":"The 30% ruling and other tax advantages - Uniforce Expats","og_description":"[vc_row][vc_column][vc_column_text] The 30% ruling and other tax advantages The 30% ruling is a Dutch tax facility aiming at attracting foreign employees with specific skills or expertise to work in the Netherlands.\u00a0The 30% ruling provides a tax free allowance (30% allowance) which is deemed to cover all so-called extraterritorial costs. 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