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30% Ruling – End of year evaluation

22 December 2016

Employees with the 30% ruling need to meet the minimum annual salary requirement.

If an employee does not meet this requirement, the 30% ruling will no longer be applicable as of January 1st of the year concerned. In order to avoid any unexpected surprises, we advise to all qualifying employees if they have met the salary requirement for 2016.

For 2016, the taxable salary must be more than € 36.889 and more than € 28.041 for employees holding a Master Degree and who are under 30 years old. This salary requirement is checked by the Dutch tax authorities through the 2016 payroll information provided. If it would appear that the condition is not fulfilled the 30%-ruling will be withdrawn with retroactive effect and can no longer be applied.

2017

In 2017, the annual taxable income (after the application of the 30% ruling) should be at least € 37,000. For employees younger than 30 years of age, who have a master degree comparable to a Dutch master, the taxable income should amount to at least € 28.125.

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