Index


  • Fast track 30% ruling service
  • Required salary for 30% ruling eligibility
  • Check your employee’s eligibility
What are the requirements for the 30% ruling?

An application for the 30% ruling might seem like an relatively easy task. However, there are many items that you have to take in to account. Moreover, the risk when the rule has been implemented correctly is high. The ruling may be stopped in retrospective! At Anywr Netherlands we have a a specialized team that checks and submits all 30% applications.

Fast track 30% ruling service

Anywr Netherlands offers a fast track 30% ruling service , which means implementation can be immediate after we have let you know that the employee is eligible for the 30% ruling.

Some employers choose to only implement full 30% ruling benefits. We always advice to also implement partial 30% rulings, the employee’s salary may rise and with that she/he may be eligible for the full benefit. Besides this, the competition on the labour market is fierce, not implementing a rule in which the employee only get partial benefit may mean the difference to choose for another employer.

The requirements

Dutch Tax Authorities give all information on the requirements. The main requirements are being recruited from abroad, former residency on more than 150 kilometers from the Dutch border and a yearly changing salary requirement.

Yearly changing salary requirement for 30% ruling eligibility

The salary requirement for the 30% ruling changes on a yearly basis. The new criterion is usually published in December. Dutch Tax Authorities call the salary requirement ‘specific expertise’. More on that here.

If the salary is above the mimimum amount + 30% the employee will enjoy the full 30% advantage. If the salary is lower, your employee will receive a partial benefit.

People who are up to 30 years of age and hold a master degree that has been valued equally to a Dutch master of science will have to meet a lower salary criterion. As soon as the employee turns 30 years, the higher criterion will apply.

Other requirements

– the employee must have been recruited from abroad. This is even applicable in case of a change of employer in the Netherlands. We will examine if your new employee was originally recruited from abroad.

– the employee must have lived on a distance of more than 150 kilometers from the Dutch border in 16 out of 24 for months before she/he arrived in the Netherlands. This has to be proven by documents. 

Past stays in the Netherlands will be deducted from the total length of the ruling (if the employee is eligible after all).

“During the entire process, the way of sharing information, keeping us updated in a timely manner, guiding, replying – everything is managed excellently. Very much appreciated. Thanks you all for your support.”

— Satish, about an immigration application in May 2023
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