30% ruling for highly skilled migrants limited
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What has changed?
Are you an employer? And do you hire a foreign employee with a specific talent or special knowledge (highly skilled migrant)? With the 30% facility, you can reimburse certain costs for this employee by paying part of the salary tax-free. This 30% ruling has changed from 1 January 2024.
You may no longer provide unlimited tax-free reimbursement of the extra costs your employee incurs due to moving to the Netherlands via the 30% ruling.
Also, the percentage of the 30% facility will be reduced step by step over 5 years:
- For the first 20 months, you may pay 30% of the salary tax-free.
- The 20 months after that, you may pay 20% of the salary tax-free.
- The 20 months after that, you may pay 10% of the salary tax-free.
You do not have to declare the actual costs incurred by your employee when using the 30% rule.
You may apply the 30% ruling over a maximum of the salary of the Standard for Remuneration Act (Wet Normering Topinkomens). The amount is set every year.
Your employee must meet the conditions for the 30% ruling. You must also register your employee with the Dutch Tax and Customs Administration (Belastingdienst, in Dutch) as a user of the 30% facility.
You choose each year if you apply the 30% rule or if you reimburse the actual extraterritorial expenses. You must do so when filing your tax return in the 1st payroll period of the year.
For whom?
- entrepreneurs who employ highly skilled migrants and want to apply the 30% facility
When?
The change in law has entered into effect on 1 January 2024.
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Questions relating to this article?
Please contact the Netherlands Enterprise Agency, RVO