0
Hans R.B. de Groot FB
• A tax-free reimbursement of extraterritorial expenses
• Extraterritorial expenses:
 First housing
 Integration expense...
• Employee recruited or employed from abroad
• Residence minimum 150 km from Dutch border (PhD students excepted)
• Specif...
• Income criterion:
A. Salary minimum standard € 35,770 (2013)
B. Reduced salary minimum standard € 27,190 (2013)
For whom...
• Joint request
• Within 4 months for retroactive application
• Granted by the Dutch Tax Authorities for max 8 years
• Ong...
• Previous stay(s) in the Netherlands
• 25 years previously to arrival date
Example: Employed per January 1, 2013
Previous...
• New employer
• New request for the remaining term
• Also upon return to the Netherlands a new request
• The conditions a...
• Extra condition:
 Max 3 months between jobs
• 30% ruling granted before December 31, 2011:
 Testing moment remains 5 y...
• 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...
• Non-resident of the Netherlands
• Income and assets derived from the Netherlands taxed
• Option to be treated as residen...
• Resident of the Netherlands with the 30% ruling
• Initially worldwide income and assets taxed
• However, treated as non-...
• American national/green card holder
• 30% ruling granted
• Employment income from the Netherlands only taxed for the day...
• First Dutch Income tax return; - Immigration return
- Invitation from Dutch Tax Authorities
- Possible refund
• Advise: ...
Upcoming SlideShare
Loading in...5
×

Expat Services WorldWide, Hans de Groot: 30% ruling

137

Published on

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.

0 Comments
0 Likes
Statistics
Notes
  • Be the first to comment

  • Be the first to like this

No Downloads
Views
Total Views
137
On Slideshare
0
From Embeds
0
Number of Embeds
0
Actions
Shares
0
Downloads
6
Comments
0
Likes
0
Embeds 0
No embeds

No notes for slide

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

  1. 1. Hans R.B. de Groot FB
  2. 2. • 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%
  3. 3. • 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
  4. 4. • 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
  5. 5. • 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
  6. 6. • 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
  7. 7. • New employer • New request for the remaining term • Also upon return to the Netherlands a new request • The conditions as mentioned before still applicable
  8. 8. • Extra condition:  Max 3 months between jobs • 30% ruling granted before December 31, 2011:  Testing moment remains 5 years after of the first employment
  9. 9. • Note: max 3 months! • Dutch unemployment benefit • Freelance work
  10. 10. Hans R.B. de Groot FB
  11. 11. 3 kind of taxpayers in the Netherlands:  Resident taxpayers  Non-resident taxpayers  Partial non-resident taxpayers
  12. 12. • 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
  13. 13. • 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
  14. 14. • 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)
  15. 15. • American national/green card holder • 30% ruling granted • Employment income from the Netherlands only taxed for the days actually worked in the Netherlands
  16. 16. • First Dutch Income tax return; - Immigration return - Invitation from Dutch Tax Authorities - Possible refund • Advise: professional help Hans R.B. de Groot FB
  1. A particular slide catching your eye?

    Clipping is a handy way to collect important slides you want to go back to later.

×