Global

Details

  • Service: Tax, International Executive Services, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 1/9/2013

The Netherlands - Foreign worker tax relief under “30% ruling” 

January 9:   Foreign employees with specific expertise that is scarce in the Dutch labor market will, subject to certain conditions, be eligible for tax relief under the so-called “30% ruling.”

If the 30% ruling is applicable, 30% of the employee’s salary can be paid as a tax-free allowance. The remaining 70% is salary that is subject to tax in the Netherlands.


Recent developments concern individuals who have been recruited within a radius of 150 kilometers from the Dutch border and the application of the 30% ruling on trailing payments made after the employee has finished the assignment in the Netherlands.


Read a January 2013 report prepared by the KPMG member firm in the Netherlands: Recent developments regarding the 30% ruling




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