30% ruling | 04


APPLICATION PROCEDURE

For the application of the 30% ruling the employer and the employee must jointly file a request.

If the request is filed within four months from the first day of employment, the 30% ruling applies retroactively for the period from the first day of employment. If the request is not filed within four months, the 30% ruling only applies from the first day of the month following the month in which the request was filed. The same applies if the employee changes employers (see 1.1.1). Therefore, it is important to file at least a provisional request within four months from the first day of employment, even if all relevant information is not yet available.

If the employee meets all requirements, the Dutch tax authorities will send a notification stating that the 30% ruling has been granted. Otherwise, they will send a notification that it has been denied. The latter decision can be appealed and can ultimately be brought before the Dutch tax court.

LIMES international is recognised by the Dutch tax authorities as a pilot firm for the 30% ruling fast track.

This means that LIMES international is allowed to independently determine whether an employee will be eligible for the 30% ruling. Within five days of receiving the required information from the employer and employee, LIMES international will determine whether the employee is eligible for the 30% ruling. The Dutch tax authorities will issue the official 30% ruling notification within approximately four weeks.

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OTHER MEMOS IN THIS ISSUE

Salary split

Directors' remuneration

Life assurance rather than pension contribution

Dutch tax facilities for innovative companies

Legal obligations of recognised sponsors