MEMO


30% RULING

The 30% ruling is a Dutch tax facility aimed at attracting foreign employees with specific skills or expertise to work in the Netherlands. Application of the 30% ruling results in a substantial increase in net salary and/or a substantial reduction of the employer’s costs. The 30% ruling provides for a tax-free allowance (30% allowance), which is deemed to cover all ‘extraterritorial costs’, i.e. extra costs employees incur when living outside their own country.

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