expat ruling application
non-standard situations
(former 30% ruling)
We offer this type of expat ruling application service to employees & employers who jointly agree on applying for the expat ruling (previously 30% ruling) and work with an increased fee for the simople reason that in case the situation is not 100% clear (due to ties with the Netherlands, previous stay in the Netherlands or 150 kilometer zone around the Netherlands or other situations that may raise questions) the details need to be discussed, a storyline including substantial proof needs to be created and the Dutch tax authorities need to be convinced in writing. It just takes more time.
Bank activity overviews (bank statements with card payments showing where you paid for groceries, food, utilities, gas etc) are best accepted as proof for being hired from abroad and for the 150 km requirement. Payments in the Netherlands can trigger questions and can therefore be considered as an indicator that the situation is non-standard. Not sharing such clear proof can be a trigger for the Dutch tax authorities to dig deeper and ask additional questions and request for other substantial proof.
There are also other indicators, like the address on the employment contract and resume, periods of stay in the Netherlands etc. In case it is not 100% clear that you had no ties with the Netherlands at the moment that you agreed on your Dutch employment, our aim is to explain the situation in the initial application in an attempt to avoid delay due to additional questions and requests for more proof . All situations where explanation is required and/or where the proof is subjective (trigger for discussion), the application are considered as non-standard situations.
Some examples of situations that may require explanation:
- 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 prior to agreement on employment in the Netherlands
Previous stay, ties with the Netherlands and non-residency at the moment of agreement on Dutch employment are sometimes not 100% clear and clean. For example, if an employment contract is prepared with a (future) address in the Netherlands and formally signed by both parties in person at the first day of work, the Dutch address and signing date is after move date, will trigger a question from the Dutch tax authorities. When applying for the expat ruling and this particular example applies, correspondence regarding job interview and negotiation on the pay package need to be included in the package of proof that is attached to the expat ruling application.
There are many other seemingly small details that can lead to questions regarding ties you may have with the Netherlands, the reason for moving to the Netherlands, living in the Netherland or just staying for a period of time. In order to apply as efficiently as possible - avoiding additional questions and delay - every possible question needs to be explained in the application.
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).