expat ruling - recruited from abroad
(previously 30% ruling)
We offer this type of expat ruling application service to employees & employers who jointly agree on applying for the 30% ruling during the hiring process (while employee still lives abroad) or after conclusion of the contract, where proof shows clearly that employment was agreed on whle the employee still lived abroad. You qualify for this standard situation application if you can show with substantial proof that you meet with all the following primary conditions for the expat ruling, without questions and/or possible discussion*
Primary conditions
- you agreed on employment prior to moving to the Netherlands and;
- you agreed on a salary that allows a taxable wage that exceeds the wage requirement and;
- you lived at a distance of more than 150 kilometers away from the Dutch borders for 24 months prior to start of employment.
Previous stay in the Netherlands
Periods of previous stay in the Netherlands in any of the past 25 years may lead to reduction of the maximum period of applicability.
The maximum allowed stay in the Netherlands is 6 weeks (42 days) in total per year for personal reasons and/or a 20 days in total per year for work.
Apart from the annually allowed periods of stay, a one-time 3 month consecutive period for personal reasons is allowed.
Proof of being hired from abroad and for meeting the 150 km requirement
In the process of applying for the expat ruling application, proof needs to be provided that substantiates the fact that you lived outside of the Netherlands and that you did not live within the zone of 150 km from the Dutch borders. Best accepted proof are overviews of your bank activities (bank statement with card payments that show where you paid for groceries, food, gas etc) covering the 24 months directly prior to start of your Dutch employment. Payments in the Netherlands can trigger questions. However, other proof is considered as less reliable, so in case bank activities are not provided, the Dutch tax authorities may request for more proof over and over - out of scope work that we charge at hourly rate.
Possible questions and/or situations that could lead to discussion
In case you had ties with the Netherlands in any way or form, on the moment that you signed your Dutch employment agreement, additional explanation will be required which leads to more work. If you had ties with the Netherlands that need to be explained with the application, it will be considered as non-standard situation.
Some examples of situations that require additional explanation time:
- you have stayed in the Netherlands regularly in the 24 months prior to moving here (for work, study, family visits, holiday and other reasons)
- you have stayed in the Netherlands for more than the yearly allowed periods in any of the past 25 years prior to moving here
- you have a partner who started working in the Netherlands and moved here prior to you
- you registered at an address in the Netherlands with the Dutch authorities prior to concluding the Dutch employment
- you applied for a BSN prior to the moment that you signed your employment contract
- other situations which tie you to the Netherlands
Out of scope work
Note that it is always possible that the Dutch tax authorities request for additional information/proof or have additional questions on your situation. It is also possible that the Dutch tax authorities take the position that you do not qualify for the expat ruling.
In all situations where additional work is required after the point that the expat ruling application was fully filed, we will notify you. Additional time spend will be charged at hourly rate (€ 200 incl VAT).