Requirements
If you want to benefit from the 30% ruling certain requirements need to be met:
› A contract with a firm based in the Netherlands.
› You were transferred / recruited from another country or just terminated your current employment in which the ruling applied.
› Mutual written agreement between you and your employer that the 30% tax ruling applies to your case.
› Minimum salary level
Note that all the above factors are taken into consideration in relation to each other.
Please see FAQ section for more info.
Documentation
You must also provide the Dutch tax authorities with copies of:
› Valid proof of identity (not a driving license)
› Your BSN (or Sofi) number
› Address details (including previous stay in the Netherlands if any)
› Employment contract (or assignment letter)
› Company details and wage tax number
› Proof of residence in another country before getting accepted / hired
› Work permit (if applicable)
› Curriculum vitae that clearly illustrates your age, education, working experience and employment history.
› Written agreement (attached to your employment contract) clearly stating that both parties are fully aware of the consequences of applying the 30% tax ruling.
› Written statement from your employer that your skills are scarce and that he / she failed to find another employee with comparable expertise in the local market. The number of previous applicants as well as the period the position was vacant must be demonstrated too.
