Under the '30% rule', certain categories of international staff can receive tax exemption on approximately thirty per cent of their gross salary. This is to compensate for the extra costs they incur in living abroad, such as having to rent temporary accommodation, etc. In principle, the 30% rule applies to staff who have been expressly recruited from another country and who have a formal contract of employment in the Netherlands. The rule can only be applied if income tax is paid in the Netherlands. The prior approval of the Dutch tax authorities is required.
Eligibility for the 30% rule is subject to a number of conditions. The applicant must possess specific skills or expertise which are not readily available on the Dutch labour market.
More information incase the 30% application you can download on the links hereunder:
- 30% rule for staff employed at TUD before 01-01-2012
- 30% rule for staff employed at TUD on or after 01-01-2012
If the tax authorities permit the 30% rule to be applied, the international staff member can opt to accept a 'partial tax obligation'.