✎ EN 30% ruling

Remi75000 · 2 Mars 2013

Hi All

I am currently considering accepting the offer made by company to relocate to Amsterdam however there is one point regrading tax that i would like to clarify.

I heard that most of the foreiners were offered the 30% ruling tax :
http://www.expatax.nl/30rulingapplicati ... TJfAmt5mSM

I understand that basically with this Law, 30% of thé salary is tax free, however I would like to get clarification on the remaining 70%. How are they taxed?

For instance if we consider à salary of 50k€ per year for à single person with no kids, how much Will thé tax be?

Furthermore could somebody let me Know how the tax is paid? Is it taken directly from thé salary as in UK or Germany or are we paying taxes at thé end of thé year as in France?

Thanks in advance for your inputs!
Rémi

Cyrilexpat · 5 Mars 2013

Expatax have an interesting explanation of the requirements for the 30% tax free rule:

It's not allowed to split the gross salary mentioned in the employment agreement in a taxable part of 70% and a non-taxable part of 30%. Instead the gross salary must be reduced to 70% on top of which a tax free remuneration of 30% can be paid. Consequence is that all the rights based on the gross salary will be reduced too like pension and social security.
Cliquer pour déplier...

Also note that the term of the proof scheme is a maximum of 8 years, starting on the first day of employment by the employer (for employees who were granted the 30% ruling before January 1, 2012 the term is maximum 10 years).
If your total salary is €50,000 including the 30%, then your at at the minimum salary (as introduced in 2012) of €35,000 for expatriates.
In order to calculate the tax on that part of your salary, you can refer to the article in our guide on Tax in the Netherlands.

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✎ EN 30% ruling

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