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Written by:
Bas Hollenberg


Additions 30%-ruling

Additional provisions 30%-ruling
The Tax Office has reported that the Payroll Tax Manual 2012 contains errors and has also clarified further two requirements for application of the (new) 30%-ruling because the text in the Manual was incomplete. The errors relate to the 30%-ruling.

For the application of the 30%-ruling the Payroll Tax Manual states an erroneous calculation of the so-called 25-year period. Under the new 30%-ruling, cases in which the 30%-ruling is granted are for a maximum of an 8-year period with this term reduced by any earlier periods of residence or work in the Netherlands in the 25 years prior to the arrival of the employee in the Netherlands. The Manual erroneously states that the 25-year period must coincide with the date the ruling is granted and that the term is to be reduced by any period of residence or work in the Netherlands which commenced more than 25 years ago and ended less than 25 years ago.

Supplementary requirements for the 30%-ruling
In order for a worker who comes to the Netherlands to qualify for the 30%-ruling the worker must have specific expertise. In order to demonstrate that the worker possesses this specific expertise there is an income threshold of € 35,000 (excluding the ruling) which they must meet or exceed. Employees who do scientific research by certain institutions do not have to meet the income threshold. In paragraph 16.4.2 of the Payroll Tax Manual 2012 under ‘Expertise requirements’ it is not stipulated which institutions these are.

They are: 

  • Research institutions as designated under article 3.18b, sections a and b of the Voorschrift Vreemdelingen 2000;
  • Training institutes designated by the Medical Specialists Registration Commission, the Social Medical Registration Commission or the General Practice and Nursing Registration Commission, where the employee works as a doctor in training to become a specialist.

Besides the above error in calculating the 25-year period the summary of the periods of earlier residence which do not reduce the duration of the 30%-ruling  is also incomplete. The following periods in the 25 years before the date of arrival in the Netherlands are not deducted from the duration of the ruling: 

  • Periods of up to 20 days per year in which the employee worked in the Netherlands;
  • Periods of up to 6 weeks per year, or a single period of a maximum of 3 consecutive months in which the employee has been in the Netherlands for a holiday, a family visit or other personal reasons.

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