the 30% ruling?
http://www.nfia.com/qanda/living.php#question_16
收入的30%不用交税,其他的70%交税
Q: What are the benefits of the 30% ruling in the Netherlands?
The 30% ruling is an arrangement under which 30% of the income of an individual can be paid tax free. This brings the effective top tax rate down from 52% to 36.4%. In addition to this benefit, the ruling states that employer contributions to a qualifying international school can be made tax free. Also, the individual can elect to be taxed as a 'partial nonresident,' which means there is no Dutch passive investment income tax on non-Dutch investments.
To US citizens or US green-card holders, a special provision applies when they are taxed as a partial nonresident. They are only taxed in the Netherlands to the extent they earn income in the Netherlands (in case they qualify as an employee), or to the extent they earn income in all countries except as a director of a US company.
Q: What conditions need to be met in order to qualify for the 30% ruling?
To qualify for the ruling:
- The individual needs to be recruited from abroad.
- An application needs to be filed by employer and employee, preferably as quickly as possible. That's because it will only be granted with retroactive effect when the application is filed within the first four months after starting employment in the Netherlands. After that date, the ruling will only be applicable as of the first day of the month, subsequent to the month in which the application was filed.
- The employee needs to have specific expertise which is not readily available on the Dutch employment market, or qualify for the job rotation test.
- The employer needs to be either obliged to withhold Dutch wage tax, or has volunteered to do so.
- The employer and employee have added specific wording in the employment contract, under which the 30% ruling, once granted, can actually be implemented.
To determine whether an employee brings specific expertise not readily available on the Dutch employment market, education, career history and salary are decisive factors. A special facility exists in case individuals have been employed for at least 2 1/2 years within the same group of companies. Under this special facility, it is easier to qualify for the ruling.
When granted, the 30% ruling is, in principle, valid for a 10-year period. However, specific rules apply in case the individual has had periods of prior employment or stay in the Netherlands, in which case the duration will be reduced. For example, individuals who have spent more than 10 years in the Netherlands in the past, may not be granted the ruling. |
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