30% ALLOWANCE RULING

STEPS TO TAKE FOR AN APPLICATION OF THE 30% ALLOWANCE RULING

In order to file an application for the 30% allowance ruling, we kindly request employer and employee to do the follow -
ing:

o Employer and employee should complete the attached questionnaire.

o The following documents should be added to the questionnaire:

- Copy of the employee’s passport;
- Copy of residents/workpermit of the employee (if required);
- Copy of the employee’s curriculum vitae;
- Copy of the signed employment agreement;
- Signed and dated proxy for the employer (attached);
- Signed and dated proxy for the employee (attached);
- Signed and dated addendum to the employment agreement (attached)
- copy of an existing 30% ruling (in case of new Dutch employment)
- copy of a master’s degree

o In order to assess that the employee has been recruited from outside the Netherlands one of the following
documents should be provided next to the above information:
- Copies of bank statements / withdrawals from ATM’s (during 24 months period prior to start employ-
ment in the Netherlands (one each month); or
- Copy of foreign rental contract and proof of payment (during 24 months period prior to start employ -
ment in the Netherlands (one each month); or
- Energy bills (during 24 months period prior to start employment in the Netherlands (one each
month); or
- Registration and deregistration documents from foreign governmental institutions.

o The addendum to the employment contract should be printed on company stationary and should be signed
and dated by both employer and employee.

o The proxy for the employer should be printed on company stationary and should be signed and dated by the
employer.

o The proxy for the employee should be printed, signed and dated by the employee.
 30% RULING APPLICATION CHECKLIST

Name and initials

Date of birth
Last foreign address

Dutch address

In the last 24 months, did you live for more than 2/3 Yes / no , if no please specify
(16 months) of the time at least 150 kilometres away
from the Dutch border?
Nationality
Name and address Dutch employer

Wage tax number Dutch company

Date of arrival in the Netherlands
First working day in the Netherlands
Did you live before in the Netherlands? Yes/ no

If so, please specify 

Telephone numbers Home Work

Job title
Registered as director with the Chamber of Commerce Yes / no
Civil Service Number- BSN Number
E-mail address of employee business private

Do you have a qualifying master’s degree?* Yes / no , if yes please provide copy of degree
Do you have a PhD? Yes / no , if yes please provide copy
Are you currently entitled to the 30% ruling? Yes / no , if yes please provide copy of 30% ruling

*In order to qualify for the 30% ruling your taxable salary should at least exceed an amount of € 38,347 (2020). Employees under the
age of 30 and in possession of a NON-DUTCH MASTER DEGREE CAN QUALIFY IF THE ANNUAL TAXABLE SALARY EXCEEDS AN AMOUNT
OF € 29,149 (2020). IF SO, THE FOREIGN MASTER’S DEGREE SHOULD BE EVALUATED BY THE NUFFIC/IDW, UNLESS THE FOREIGN
MASTER’S DEGREE HAS ALREADY BEEN ACKNOWLEDGED BY THE TAX AUTHORITIES. IF NO EVALUATION OR ACKNOWLEDGEMENT HAS
TAKEN PLACE, YOUR APPLICATION FOR THE 30% RULING WILL NOT BE GRANTED IF your annual taxable salary does not exceed an
amount of € 38,347 (2020). FURTHER INFORMATION CAN BE FOUND AT HTTPS://WWW.IDW.NL/EN/TO-NL-TO-WORK.HTML. PLEASE
NOTE THAT THE NUFFIC/IDW WILL CHARGE A FEE (APPROX. € 150 FOR A 4 WEEK REPLY OR APPROX. € 215 FOR A 2 WEEK REPLY). IF
YOU NEED ANY ASSISTANCE, TAX GLOBALIZERS CAN HELP YOU TO OBTAIN CONFIRMATION FROM THE NUFFIC/IDW. OUR SERVICE
COSTS (IN ADDITION TO THE NUFFIC/IDW LEGAL FEE) TO OBTAIN AN EVALUATION ARE € 200, EXCL. DUTCH VAT (21%). CHECKING THE
ACKNOWLEDGEMENT WITH THE DUTCH TAX AUTHORITIES IS FREE OF CHARGE.

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 ADDENDUM TO CONTRACT OF EMPLOYMENT

The undersigned:

1. Mr ......................, residing in ................, hereafter called: the Employee

2. ....................................... (name company), located in ...................., hereafter called: the Employer

AGREE TO THE FOLLOWING:

1. Insofar as article 10ea up to and including to article 10ej of the Implementation Regulation Withholding Tax Law
1965 is applicable, the Employee will receive a tax-free reimbursement for extra territorial expenses. The
Employee agrees that his/her wage from present employment will be reduced in such a manner that up to a
maximum of 100/70th of the thus to be determined and agreed upon wage from present employment is equal to
the original agreed upon wage from present employment.
2. Insofar as article 1 of this addendum is applicable, the Employee will receive a reimbursement for extra
territorial expenses up to a maximum of 30/70 th of the thus to be determined and agreed upon wage from
present employment as defined in the Wage Tax Act 1964.
3. The Employer and Employee are aware of the fact that the reimbursement for extra territorial expenses should
not result in a lower fiscal wage as determined in article 10eb Implementation Regulation Withholding Tax Law
1965 and that the tax-free reimbursement for extra territorial expenses can, as a result be less than 30/70 th of
the thus agreed upon wage.
4. The Employee is aware of the fact that the adjustment in the agreed compensation made in accordance with
article 1 of this addendum can have an impact on all compensation and benefits (for example pension and social
insurance benefits) related to the wage.
5. Employer has the right to amend this addendum unilaterally as determined in article 613 of Book 7 of the Dutch
Civil Code. Employer and Employee agree that an amendment in tax regulation or a factual circumstance which
has the result that the Employee does not qualify or does not qualify fully without any adjustments for the tax-
free reimbursement for extra territorial expenses, are deemed to be a significant interest which justifies
amendments to this addendum.
6. If any adjustments are implemented, the Employer cannot be held liable for financial compensation, nor is the
Employer held to gross up the wage to the extent that the Employee remains entitled to the same net salary.
7. The Employer will act with due care – and therefore only to the extent that amendments are acceptable for
Dutch tax purposes– for the adjustment of the fraction 30/70, to the extent that the requirements of this
addendum and the fiscal requirements are fulfilled. In the case that this results in a higher base for pensions and
(social) insurances, the Employer will be obliged to apply this accordingly.
8. In case the Employee does not qualify for the 30% ruling anymore for reasons that cannot be amended by
changing the fraction as stipulated under article 3, the tax-free reimbursement for extra territorial expenses will
end under the same conditions as if the tax-free reimbursement for extra territorial expenses would end for the
term as was granted.

Location: ......................... date: ...........................

___________________________ _____________________________
[name/signature employer] [name/signature employee]

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 POWER OF ATTORNEY
(EMPLOYEE)

The undersigned, ……………………………................................................. (the employee), herewith grants power of attorney

to Tax Globalizers Expat Solutions B.V. with the right of substitution, to file and sign on his/her behalf a request for the
30% ruling, to file and sign the necessary Netherlands individual income tax returns and to do all what is necessary in
this respect.

[location] [date]

_______________________________________
[name/signature employee]

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 POWER OF ATTORNEY
(EMPLOYER)

The undersigned, ………………………………............................................... (the employer), herewith grants power of attorney

to Tax Globalizers Expat Solutions B.V. with the right of substitution, to file and sign on his/her behalf a request for the
30% ruling for Mr./Mrs. .........…………..................................... and to do all what he/she deems necessary in this respect.

[location] [date]

_______________________________________
[signature on behalf of the employer]