White Papers
The 30% ruling appears straightforward in general, but applying it correctly requires attention to detail. This applies to both employers and expats.
In this white paper, we distill the regulations into a concise and clear overview, focusing on the points that really matter in practice.
You will gain insight into:
The exact conditions and assessment
How the salary thresholds work and their duration
Practical implementation in payroll
Impact of recent and upcoming changes
Common mistakes and points to consider
Fill out the form below and you will immediately receive the Summary of the Dutch Expat Ruling.
Summary of the Dutch Expat Ruling
A DigiD is your personal digital access to the Dutch government and public organizations, such as the Tax and Customs Administration, municipalities, and health insurers. You need it, among other things, for your tax return, health insurance, and communication with government agencies.
In this practical white paper, we explain step by step how to apply for a DigiD, what the requirements are, and how the process works, both for people living in the Netherlands and for applicants from abroad.
In this white paper, you'll learn, among other things:
Who can apply for a DigiD;
what documents you need;
how the application and activation process works;
which common problems you can prevent.
Fill out the form below and you'll immediately receive "How to Apply for a DigiD?"
Apply for DigiD
When employees of a foreign affiliate perform work in the Netherlands, a reverse withholding arrangement for payroll taxes may offer a solution. Under this arrangement, the obligation to withhold Dutch payroll taxes can be transferred to the Dutch affiliate.
To simplify the application process, Nassau has prepared a practical, fillable sample request form. The document is based on the legal requirements and can serve as a starting point for a joint request to the Tax Authority.
In this model, you'll find, among other things:
the required statements from both group divisions;
a practical structure that complies with Dutch regulations.
Depending on the facts and circumstances, a customized approach may be necessary.
Fill out the form below, and you will immediately receive the fillable document for the Application for the Payroll Tax Reverse Charge Arrangement.
Application for the Payroll Tax Deferral Program
When an employer and an employee make use of the expat scheme (formerly known as the 30% scheme), it is important to document the agreements in writing. In practice, this is almost always done by means of an addendum to the employment contract. This fillable template provides a practical and legally sound starting point for this purpose.
In this model, you'll find, among other things:
a fillable addendum to the expat policy;
provisions regarding reimbursement of extraterritorial expenses;
Key considerations regarding retirement, social security, and salary split;
a clause providing for future changes in laws and regulations.
Depending on the facts and circumstances, a customized approach may be necessary.
Fill out the form below, and you will immediately receive the editable "Addendum to the Expatriate Policy" document.
Addendum to the Expatriate Policy
