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Written by:
Bas Hollenberg


2012 Memorandum of reply

On Friday Junior finance minister Weekers sent the memorandum of reply with regard to the Tax plan 2012 legislative proposal to the Upper House.

The minimum salary for the 30%-ruling
Immigration and emigration, maternity or parental leave during the year does not affect eligibility for the 30%-ruling; the salary is adjusted pro rata to a full year salary.

Periods of earlier employment in the Netherlands are rounded up to the calendar month. For example if a person resided in the Netherlands for a period of three weeks within two consecutive calendar months, the duration of any subsequent 30%-ruling will be shortened by two months.

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