基本知识普及贴：KM，30% ruling知多少？！

看到有好几个帖子问到30% ruling，我记得以前我在一个帖中有回复我下面将要提到的内容。可惜我找不到那个帖子了～～

30% ruling是KM很关心的话题，那么究竟什么人群能申请呢？

以下文字是我从一个有关expat的网站上转载过来的，我用中文解释下：
Conditions
    To be eligible for the 30 percent ruling the following conditions have to be met:

• The employee works for an employer liable to withhold Dutch payroll tax on the employee’s salary. （必须在荷兰境内缴税的，外派性质不行的）
• Employer and employee have to agree in writing that the 30% ruling is applicable.（必须征得雇主同意哦）
• The employee has to be transferred from abroad to a Dutch employer or has to be recruited from abroad by a Dutch employer;（必须从境外过来的。荷兰境内毕业的不行哦）
• The employee did not reside within 150 kilometres from the Dutch border for the last 18 out of 24 months at the time of hiring;（过去两年内有大于等于18个月居住在离荷兰150km境外）
• The employee’s taxable (!) salary (roughly the gross salary reduced with the tax free reimbursement under the 30% ruling) is at least € 35,000 per annum.（薪水要求，不过下面有特例补充）
• The employee needs to have expertise which is scarcely available in the Netherlands.（KM嘛，当然需要有所谓的特殊才能）
  
  

Flexibility of the salary requirement （这儿是对薪水的要求）

To be eligible, the employee needs specific skills that are scarce on the Dutch labour market. The ‘specific skills’ requirement of the old ruling has been replaced. Under the new legislation specific skills are measured by a threshold which is placed at € 35,000 taxable. This opens up the possibility to claim the ruling for people with a gross salary of, for example, € 40,000 and pay out only € 5,000 as a tax free reimbursement. In this situation the employee will still meet the € 35,000 taxable salary requirement.

PHD and masters graduates Less strict rules apply for PHD and masters graduates younger than 30 years: 这里是特例

• The minimum salary requirement is € 26,605 taxable.
• If the PhD was completed in The Netherlands, the requirement of “being recruited from abroad” does not have to be met if the candidate is hired within a year of completing his or her studies. （注意哦，荷兰境内毕业的PhD可以申请的，但是必须在毕业后一年内找到雇主～～）
  
• Scientific researchers and medical specialists in training There is no minimum required salary for scientific researchers who are employed by a university or a research institution that is subsidised by the government. Medical specialists in training also have no minimum required salary.
  

荷兰毕业的master还是不可以申请的（目前只有荷兰毕业的PhD可以）。

如果你是KM，仔细读下，看看你是否能申请30% ruling？Anyway, I think it is always wise to check with a tax inspector.

我还有一点相关的内容和资料。改天再贴上来～～也欢迎有申请经验的KM过来更正和补充

Duration
The maximum duration of the 30 percent ruling is eight years （最多只有8年哦）. Any period spent in the Netherlands over the last 25 years will be used to reduce the maximum duration of the 30 percent ruling. （过去25年中在荷兰待过的时间也会被算在8年之内的）

Application
Lowering the taxable income will most likely have implications for your potential unemployment or disability benefits, since these benefits are based on your taxable salary. The tax authorities require that both employer and employee are aware of these consequences. Therefore the application for the 30 percent ruling has to be done by both employer and employee and an agreement in writing is necessary.（上面已经提到了：Employer and employee have to agree in writing that the 30 percent ruling is applicable.所以必须雇主和雇员都同意的情况下） This can be done by means of a clause in your employment contract or as an addendum to the employment contract.

Other benefits
As well as having 30 percent of your salary paid tax free, there are other benefits.

Partial non-resident
Under the 30 percent ruling you can opt for ‘partial non-residency status'. Even while residing in the Netherlands, you will be considered to be a non-resident tax payer in Box 2 and Box 3 upon choosing the partial non-resident status. For Box 1 income you are still considered a resident tax payer. Consequently, you do not pay income tax on assets in Box 2 and 3 (except for real estate located in the Netherlands and substantial shareholding in a Dutch resident B.V.) but you are entitled to the partnership ruling in Box 1.（BOX2 和BOX3你不需缴税，除非你是某荷兰B.V.的大股东且其不动产在荷兰）

Driving LicenceIf you have a foreign driving license, in most cases you will still have to redo your test in order to obtain a Dutch license. However, if you benefit from the 30 percent ruling, it is possible to switch your foreign driving license without retaking the test.

这个我理解的对么？怎么读起来这么别扭？

(except for real estate located in the Netherlands and substantial shareholding in a Dutch resident B.V.) 除非你是某荷兰B.V.的大股东且其不动产在荷兰

求指教

amy57j 发表于 2013-6-2 19:00
Application
Lowering the taxable income will most likely have implications for your potential unempl ...

请问跳槽对于30% ruling是否得重新申请？我现已有30% ruling，写的是8年时间，但是也写着现在公司的名字，意味着这个是与雇主绑定，并不能像km那样只要满足要求就可以转移？

NHunter 发表于 2013-6-2 20:17
请问跳槽对于30% ruling是否得重新申请？我现已有30% ruling，写的是8年时间，但是也写着现在公司的名字 ...

好的，我试试来解答你的问题。
If you change job you can reapply for the ruling, provided that you still meet the conditions and your new employment contract is signed within three months after termination of the previous. If you are benefitting from a 30 percent ruling that was issued before 1 January 2012, several special transfer rules apply when you find new employment. Especially people who do not qualify under the new legislation can meet certain grey areas in the law.

如果跳槽，你仍旧可以申请ruling，只要符合条件，只要你的新的工作合同在旧合同结束后三个月内签下来。比方说，你现有合同是2013年9月1号结束，那么下个合同必须在2013年12月1日之前开始。如果你是符合2012年1月1日之前的ruling的条件，很可能改过后的条件你有不符的。但是我上面贴了现有条件，所以你可以看到你是否都符合上面的条件。文字里提到，有grey areas，其实新旧之间，一般都有灰色地带的。我不清楚你的具体情况，我就不在这儿乱说了。呵呵。

这只是我读了ruling后的一点自己的看法。不一定专业。希望不要误导你。如果要确切的消息，还是建议你问你的tax advisor。

amy57j 发表于 2013-6-2 19:24
好的，我试试来解答你的问题。
If you change job you can reapply for the ruling, provided that you s ...

话说，合同到期了不是限期离境吗？哪来的三个月？

weizhou 发表于 2013-6-3 07:30
话说，合同到期了不是限期离境吗？哪来的三个月？

有两种可能：
1.KM自动离职，如果没找到下家，28天内离境；
2.KM被解雇，有三个月找工作时间。

那段英文文字说的非常清楚了，需要within three months after termination of the previous，即最长期限就是被解雇的情况，要不然KM本身就成黑户了，更别提什么ruling了。