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Setting up a Business or Branch Office in the Netherlands?
Employees wanting to qualify for the 30%-ruling based on the lower salary criterion of more than EUR 28,125 per annum (2017), must be younger than 30 years and need to have a qualifying Master Degree.
The Dutch Tax Authorities use a list – evaluated by NUFFIC – with qualifying and non-qualifying Master Degrees. If a Master Degree does not qualify the 30% ruling may still be applicable, however, based on the higher salary criterion of more than EUR 37,000 per annum (2017).
In case of a so-called ‘change of employer’ 30% ruling application, it will need to be verified (again) – based on the updated list – whether the employee has a qualifying Master Degree.