30% Rule

International employees coming to the Netherlands may, under certain conditions, take advantage of the 30% ruling. This scheme is intended to compensate employees for additional costs associated with working outside their country of origin.

If the conditions are met, an employer may reimburse a portion of the salary tax-free. This can provide a significant benefit for both the employer and the employee, but its application requires careful consideration and proper implementation.

The scheme is subject to specific conditions, including requirements regarding qualifications, salary level, and the situation prior to employment. In addition, practical considerations play a role, such as ensuring the payroll system is set up correctly and submitting the application on time.

Nassau assists employers and international employees in assessing and applying the 30% ruling. This results in a clear assessment of the situation and guidance throughout the process, from the application through to practical implementation.

Our support includes, among other things:

• assessment of the applicability of the regulation

• preparation and submission of the application to the Internal Revenue Service

• coordination with payroll and HR

• support during changes in circumstances, such as a change in job role or a change of employer

• assistance with renewals or termination of the program

We ensure that the content is practical and applicable, so that the regulations are applied correctly and are optimally tailored to the circumstances of both the employer and the employee.