The rules on how long you can qualify for the 30% Dutch decision are being changed. Before 2019, the application period was 8 years. However, it was reduced to five years on 1 January 2019. 4-month exemptionAn exception to the general rule is that if the application is filed within four months of the start of employment in the Netherlands, the 30% decision takes effect retroactively at the beginning of the worker`s employment. For example, you must be an employee, to be eligible for the 30% rule, you must be in an employment situation. For the independents, it is not possible to claim the 30% decision. However, if you create a legal entity, for example a Dutch company. B and that you become a collaborator of this company, you are considered to be in an employment situation and may therefore be eligible for the 30% decision. Then there are additional benefits under the Dutch 30% rule if you pay 30% of your salary tax-free. Partly foreign In the 30% decision, you can apply for “partial non-resident residence status.” As a result, even if you reside in the Netherlands, you are considered a non-resident subject to Box 2 and Box 3. Although for box 1 revenue, you will still be considered a resident taxpayer. Read an explanation of the Dutch income tax system.
As a non-partial resident, you do not pay tax on the assets of Box 2 and 3 (with the exception of real estate in the Netherlands and a significant stake in a BV established in the Netherlands) and you are entitled to the partnership decision of Box 1.Driver`s licenseIf you have a foreign driver`s license, you must have a foreign driver`s license, you must , in most cases, retake your test to get a Dutch driver`s license. However, if you benefit from the 30% stoppage, it is possible to transfer your foreign driver`s licence to a Dutch licence without having to retake the exam. It also applies to all family members in the same address as the owner of the 30% rule. Hey everyone, question: can I lose the 30% judgment granted if I stay more than 4 weeks outside the Netherlands? I plan to visit my country for Christmas and stay 4 weeks in total. Thanks in advance! Situation 2: University docctorants In order to promote that university doctors who previously lived outside the aforementioned 150 km radius are also eligible for the 30% rule, the period during which they lived within a 150 km radius is not taken into account in determining whether they are recruited abroad. Note that this is only the case if the PhD starts a Dutch job within one year of your doctorate. The gross salary must exceed a minimum wage (adjusted annually). In 2020, a worker`s taxable annual salary should not be less than 38,347 euros (compared to 37,743 euros in 2019). However, the minimum wage is 29,149 euros for people who have completed a master`s degree and are under 30 years of age (28,690 euros in 2019). This means that, given the 30% tax rulings, your salary should not be less than these amounts. In addition, no minimum wage is required for scientific researchers, scientific training staff or physicians in training.