关于30% ruling和extraterritorial expense

大家好，小弟初来乍到，还请大家多关照。
我在比利时拿到了硕士学位，然后又在比利时工作了半年。现在荷兰有公司要我去做程序员。2500 gross salary.

请问我这种情况可以申请30% ruling吗？

听说要是申请的话必需在合同上就要有体现。另外据我所知，要是公司愿意给你付足够的extraterritorial expense, (比如房租，回国探亲的机票等等)，再申请这个30% ruling就不值得了，因为30%ruling所能包含的也主要是这些extraterritorial expense.

有人知道一般小型的国际化的IT公司会支付哪些extraterritorial expense给外籍employee？
有人成功申请到了30%ruling吗？有什么经验可以分享吗？

先谢谢大家了。

Conditions for the payment of a tax-free expense allowance

  The application of the 30% facility is subject to the following conditions:
   

• The employee concerned must have been recruited from outside the Netherlands and must have specific expertise which is scarce or unavailable on the Dutch labour market (employee assigned to the Netherlands).
  
• The employer (the 'withholding agent', i.e. the person responsible for deducting wage tax) and the employee must make a joint request to the Inspector for application of the arrangements.

  Re 1.

  In determining whether the first condition is satisfied, the Dutch Tax and Customs Administration (Belastingdienst) will, where relevant, consider the following factors:
   

• the level of education enjoyed by the employee;
  
• the employee's relevant experience for the position;
  
• the remuneration for the position in the Netherlands in relation to the remuneration in the employee's country of origin.

  Special group

  The first condition is deemed satisfied if the employee fulfils the following three requirements:
   

• The employee has been assigned to the Netherlands as part of a job rotation scheme in an international group.
  
• The employee is in a middle management or senior management position in that group.
  
• The employee has at least two and a half years' experience in the group.

  Re 2.

  The employer must obtain permission from the Dutch Tax and Customs Administration to apply the facility. In order to obtain such permission the employer and employee must submit a joint request to the Tax and Customs Administration/Limburg/Department of International Issues in Heerlen. The Inspector's decision on the request is open to objection.
  If the request is made within four months of the employee's starting employment the facility can be applied from the start of such employment. If the request is made later the facility can be applied with effect from the first day of the month following the month in which the request is made. The Inspector's decision will show the date from which the facility applies.

申请30%ruling一般可能需要博士学位; 当然主要还是你的雇主能否帮你一起申请.
拿到30%ruling后你可以把你的中国驾照(需要在中国使用半年一上)直接转换为荷兰驾照. 如果你没有欧洲驾照, 这可以省不少钱.

Post by Particle
申请30%ruling一般可能需要博士学位; 当然主要还是你的雇主能否帮你一起申请.
拿到30%ruling后你可以把你的中国驾照(需要在中国使用半年一上)直接转换为荷兰驾照. 如果你没有欧洲驾照, 这可以省不少钱.

还能转驾照?我自己没有,老婆团聚过来的能不能转?

Post by JulySky
还能转驾照?我自己没有,老婆团聚过来的能不能转?

可以.
但是她的驾照必须在中国使用186 天以上.

谢谢各位的回复。关于这个要求

The employee must have specific expertise which is scarce or unavailable on the Dutch labour market (employee assigned to the Netherlands).

好像还是没有明确的衡量标准。

今天刚收到公司的答复，他们说我不符合30%ruling的条件，理由是
“you need a minimum of 2 years relevant working experience”而我才工作半年。可我没有看到过哪里有这样的要求啊。不知是不是公司就是不想给我申请。

公司申请30%ruling是不是要花钱啊？还是有什么风险？有人有更具体的消息吗？

一般来说硕士刚毕业, 公司是不会给你申请的. 博士毕业或者有较强的工作背景比较容易申请. 公司好象要支付一定的税给税务局.