We offer expat ruling application service (former 30% ruling) and can assist with 'standard' situations as well as 'non-standard' situations. Note that the expat ruling is a wage tax ruling, meaning that it can only be jointly applied for by employee and employer.

The expat ruling (expat regeling), if granted, allows the employer to process it in the payroll and pay out part of the pay package as a tax free reimbursement for Dutch purposes. 


Primary conditions:
1. employee should have agreed on employment while (still) living outside of the Netherlands and;
2. employee should have lived at a distance of more than 150 kilometers away from Dutch borders and;
3. the employee should be highly skilled and scarce on the Dutch labor market.

In case of employment with new employer where the expat ruling or 30% ruling was granted with the previous employment and the new employment was agreed on within 3 months from end of active employment with the previous employer, the ruling can be transfered to the new emplyment. As it concerns a wage tax ruling, a new application is required. 


In situations where it is fully (and without any doubt) clear that the conditions were met, the case is considered as standard situation, for which we charge fixed fees:


First time application, recruitment from abroad - from € 555 (incl VAT)*

More details with respect to recruitment from abroad situations can be found here


Re-application in case of switching employers - from € 555 (incl VAT)* 

More details with respect to re-applying when switching employers situations can be found here

If any explaination towards the Dutch tax authorities is required regarding the primary conditions, previous stay in the Netherlands and/or Dutch ties that an employee may have had at the moment of agreement on the employment, the case is considered as non-standard.


Non-standard situations - from € 850 (incl VAT)**

More details and examples of non-standdard situations can be found here

* these fees apply for the initial filing of the 30% ruling application form and covering letter - if our processes and instructions are followed and information/proof is made available/provided. In case the Dutch tax authorities have additional questions, additional time needs to be spend for which fee may be required.