Application for the 30% ruling

Published: 
18 November 2015
Modified: 
11 January 2017

Applications from companies recognised by the Immigration and Naturalisation Service (IND) as sponsors can be processed directly at The Hague International Centre.

The application form may be used to apply for the 30% reimbursement ruling (commonly known as the 30% ruling). The 30% ruling is a tax reimbursement scheme designed to compensate the expenses a foreign employee incurs due to temporary residence in the Netherlands.

If the foreign employee is deemed eligible to receive the 30% ruling, the company will receive a confirmation letter specifying the start and end date of the qualification period. The letter will also specify the company name under which the successful application is associated. In order to receive the 30% ruling from the beginning of an employment contract, the application should be submitted within 4 months of the foreign employee’s starting date. If the application is submitted later than 4 months, the scheme can take effect only on the first day of the month following receipt of the application.

How to apply

Please complete the form and attach the required documents. Make sure that both the employer and foreign employee sign the application. Submit the application to The Hague International Centre during the employee’s appointment to register with the municipality.

 

Published: 
18 November 2015
Modified: 
11 January 2017