Dutch 30% ruling

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30% Ruling Important Changes to the 30% Ruling per 1 January 2024

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The building and real estate sector is facing a lot of challenges. Improving sustainability, innovation, but also transformation are important themes. By...

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Pillar 2 Pillar 2 and the tonnage regulation: watch out for possible additional taxation!

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Then the 30% rule could mean a tax advantage for you in the Netherlands. Grant Thornton can determine within two working days whether you are eligible for this 30% rule.

Tax free remuneration

Employees from abroad who come to the Netherlands with specific scarce knowledge can be eligible for the 30% rule. This rule allows employer and employee to make use of a tax free allowance of up to 30% of the gross salary.

The employee has a considerably higher net salary and often the employer pays lower employers duties.

Requesting the 30% rule

The Global mobility services specialists of Grant Thornton can assess and request the 30% rule for you as an employer (and for your employee). By applying on time, the employer and the employee are guaranteed to be able to apply the 30% rule from the first working day.

We can also help your Human Resources department to implement the 30% rule in your (expat) payroll. This also applies to the application for work permits and the required visas.

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Grant Thornton is a member of Grant Thornton International Ltd’s international network, which means we can support you and your expats with HR questions in more than 130 countries.

Questions regarding the 30% ruling?

Do you have questions regarding the 30% ruling or are you interested in your personal copy of the book? Please contact our specialist.

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Dutch 30% ruling

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