he 30% tax ruling is a tax incentive for employees who have been recruited from outside The Netherlands at management level, who possess specific expertise scarce on the Dutch market.
This 30% tax ruling was introduced as a way to welcome foreign professionals with skills that are scarce in The Netherlands. Ultimately, it allows these professionals to gain employment for their skills with a maximum of 30% tax on their income. When a non-resident employee takes up employment in the Netherlands, he/she will have to meet certain conditions in order to qualify for the 30% facility. Principle conditions dictate that the employee should:
- Come from abroad.
- Have work experience.
- Posess specific expertise that is unavailable or scarce in the Dutch labour market.
Source: http://www.iamsterdam.com/living ... arted/30_tax_ruling |
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