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Written by:
Bas Hollenberg


30% ruling questioned

30% ruling allowed for income which is received after the end of the actual employment period.
On April 27 the Supreme Court of the Netherlands published a court case in which the 30% ruling was in question. The question was whether the 30% ruling is allowed for income from options which is received after the end of the actual employment period.
The Supreme Court ruled that if the income is attributable to the employment period in the Netherlands then the 30% ruling is applicable. The Supreme Court leaves the question open if it is relevant whether the income tax should be received during the term of the 30% ruling or after the 30% ruling term.
It seems that the 30% ruling can be applied as it is attributable to a period that work was performed as an employee in The Netherlands. So even after employment in the Netherlands, and after the end of the 30% ruling term the 30% ruling could be applicable.

A broader scope for the 30% ruling?
This court case possibly opens a much broader scope of the 30% ruling than initially suggested. What actually happens? The tax regime of a previous period is applied to income that is received at a later time, but was attributable to the earlier period. This is not in line with other tax laws. For example: An employee receives a bonus which is attributable to a previous year in which the higher tariffs are applied. Based on the judgment of 27 April 2012, we would conclude that the bonus should be taxed at that higher rate, although this is not the rate applicable to the year where it is received.
There are many other scenarios that could be imagined where the effect of this judgment could make an interesting impact.

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