Expat Services WorldWide, Hans de Groot: 30% ruling
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Expat Services WorldWide, Hans de Groot: 30% ruling

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Hans de Groot, member of the ESWW foundation, gave a presentation on the 30% ruling at Expatica's International Job Fair on Saturday, 14 September 2013.

Hans de Groot, member of the ESWW foundation, gave a presentation on the 30% ruling at Expatica's International Job Fair on Saturday, 14 September 2013.

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Expat Services WorldWide, Hans de Groot: 30% ruling Expat Services WorldWide, Hans de Groot: 30% ruling Presentation Transcript

  • Hans R.B. de Groot FB
  • • A tax-free reimbursement of extraterritorial expenses • Extraterritorial expenses:  First housing  Integration expenses family  Tuition fees/language courses  Travel expenses  Family visit(s)  Consultant expenses  Storage expenses of furniture in country of origin  Etc. • The reimbursement amounts maximum 30%
  • • Employee recruited or employed from abroad • Residence minimum 150 km from Dutch border (PhD students excepted) • Specific expertise • Scarcity criterion • Changed per January 1, 2012
  • • Income criterion: A. Salary minimum standard € 35,770 (2013) B. Reduced salary minimum standard € 27,190 (2013) For whom: - Masters younger than 30 years old - Graduates from an institution for scientific education (prove) • Worldwide income • Part-timers; no conversion of salary
  • • Joint request • Within 4 months for retroactive application • Granted by the Dutch Tax Authorities for max 8 years • Ongoing test  After 5 years  Granted before 2012; testing moment after January 1st, 2012  new regulation  Granted before 2012; testing moment before January 1st, 2012  old regulation
  • • Previous stay(s) in the Netherlands • 25 years previously to arrival date Example: Employed per January 1, 2013 Previous stays from May 1, 2010 till April 30, 2011 + July 1, 2012 till August 31, 2012 Discount: 1 years + 2 months Grant: January 1, 2013 till October 31, 2019
  • • New employer • New request for the remaining term • Also upon return to the Netherlands a new request • The conditions as mentioned before still applicable
  • • Extra condition:  Max 3 months between jobs • 30% ruling granted before December 31, 2011:  Testing moment remains 5 years after of the first employment
  • • Note: max 3 months! • Dutch unemployment benefit • Freelance work
  • Hans R.B. de Groot FB
  • 3 kind of taxpayers in the Netherlands:  Resident taxpayers  Non-resident taxpayers  Partial non-resident taxpayers
  • • Resident of the Netherlands • Worldwide income and assets taxed:  Box 1; Income from work and home  Box 2; Income from substantial interest  Box 3; Income from savings and investments
  • • Non-resident of the Netherlands • Income and assets derived from the Netherlands taxed • Option to be treated as resident taxpayer if resident of an EU- or treaty country  advantages and disadvantages
  • • Resident of the Netherlands with the 30% ruling • Initially worldwide income and assets taxed • However, treated as non-resident taxpayer for:  Box 2; Income from substantial interest  Box 3; Income from savings and investments (except Dutch real estate)
  • • American national/green card holder • 30% ruling granted • Employment income from the Netherlands only taxed for the days actually worked in the Netherlands
  • • First Dutch Income tax return; - Immigration return - Invitation from Dutch Tax Authorities - Possible refund • Advise: professional help Hans R.B. de Groot FB