Requirements

If you want to benefit from the 30% ruling certain requirements need to be met:

› A contract with a firm based in the x
Netherlands.

› You were transferred / recruited from another
country or just terminated your current
employment in which the ruling applied (see FAQ
section).

› Mutual written agreement between you and
your employer that the 30% tax ruling applies to
your case.

› Proof that your skills and expertise are scarce
in the Dutch labor market.

› Minimum salary level (compared to the salary
of a similar position in the country you were
previously working).

Please, note that all the above factors are taken
into consideration in relation to each other. If one
requirement is partially met, this does not mean
that you are not entitled to the 30% ruling for
expats in the Netherlands.

Documentation

You must also provide the Dutch tax authorities
with copies of:

› A valid proof of identity (not a driving license)

› Your BSN (or Sofi) number

› Address details (including previous stay in the
Netherlands if any)

› The 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 is why 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.