As of 1 January 2023, the salary thresholds for Highly Skilled Migrants in the Netherlands will change to the following gross monthly amounts (excluding 8% holiday allowance):
The gross monthly salary has to be fixed, guaranteed and must be paid directly to the foreign national’s bank account. The gross monthly salary thresholds are indexed annually.
The new salary thresholds apply to applications filed after 31 December 2022 . For applications submitted in 2022, the current (2022) salary thresholds are applicable.
Please feel free to contact me if you have any questions or need assistance with the application!
On April 20, 2018 the Dutch Secretary of Finance proposed to reduce the maximum terum of the 30% ruling from 8 to 5 years as of January 1, 2019. If accepted this change will apply to new and existing situations. This means that employees who have the 30% ruling in 2018 for 5 years will lose their entitlement as of 2019. Also the partial non-resident tax status will be reduced to 5 years.
Please contact me if you have any questions, by email: danielle.peeters@tax4expats.nl or by phone: +31(0)6 41275681.
If you were recruited outside of the Netherlands or seconded by an employer to work in the Netherlands, your employer may provide you with 30% of your salary tax free. Only when the requirements are met and the employee and employer received the approval from the Dutch tax office, the 30% ruling can be taken into account.
There are the following 30% ruling requirements:
Do you want to know if the 30% ruling applies to you and need help with the application? I am more than willing to help you, so please contact me by email: danielle.peeters@tax4expats or by phone: +31(0)641275681
One of the requirements for the 30% ruling is that in the 24 months prior to your first working day in the Netherlands, you lived at least 16 months in a straight line away from the Dutch border. Students who come to the Netherlands to do their doctoral research (PhD research) normally start to work after their graduation. In some cases a student starts employment a bit before, but still while being already 8 months in the Netherlands. Due to this the 30% ruling for PhD graduates normally does not meet the 150 kilometres requirement.
There is an specific exception for the 30% ruling for PhD graduates. PhD graduates who found a job within one year after the graduation date may be eligible for the 30% ruling if he/she lived in the 24 months prior to the doctoral research at least 16 months more than 150 kilometres in a straight line from the Dutch border.
If you are going to work as a scientific researcher at a research institution such as an university, you are automatically considered to have specific expertise.
Please feel free to contact me if you want further informatie or assistance with the application, by email: danielle.peeters@tax4expats.nl or by phone: +31(0)641275681
