The 30% reimbursement ruling is a tax advantage for highly skilled migrants moving to the Netherlands for a specific employment role. When the necessary conditions are met, the employer can grant a tax-free allowance equivalent to 30% of the gross salary subject to Dutch payroll tax. This reimbursement is intended as compensation for the extra costs that international employees can incur when moving to a new country for their work.
Dutch legislation has several drawbacks, but in certain situations it also offers interesting advantages for clients and highly skilled migrants. The main advantage is the 30% facility. If your employees qualify for this tax scheme, this could lead to a significant reduction in the taxable income for the employee.
The 30% -ruling stands for repaying any extraterritorial costs that the employee incurs because he / she works in the Netherlands. These are costs incurred, for example, for the move, language course or double housing costs. To qualify for the 30% facility, an employee must meet certain criteria. If you would like to know more about the 30% benefit, please let us know.
Are you about to hire a new highly skilled migrant living within or outside the EU / EEA member state and / or living in Switzerland? Please contact HumanR for more information about the payroll of highly skilled migrants.
The following income criteria are linked when hiring a highly skilled migrant: