expat facilites with van oers international
The Dutch wage tax regime for employees recruited abroad includes a specific facility: the 30% ruling. The 30% ruling allows employers, without being required to provide evidence, to pay up to 30% of the employee’s wages including the remuneration, or else 30/70 of the wages exclusive of the remuneration, as a tax-free wage component. The 30% ruling is also available to some categories of employees posted abroad, namely:
- Employees posted abroad from the Netherlands to countries in Africa, Asia and Latin America and to some Eastern European countries;
- Employees posted abroad from the Netherlands for scientific or teaching purposes;
- Officials representing the Netherlands abroad;
- Officials, members of the judiciary and members of the military who are posted to the BES islands, Curaçao, Sint Maarten or Aruba;
- Members of the military who are posted abroad to countries outside the Kingdom of the Netherlands.
- Another requirement is that the employee must spend at least 45 days abroad within a period of 12 months; foreign postings lasting fewer than 15 days are disregarded for these purposes. However, once the employee has satisfied this 45-days requirement, the calculation of the number of days for which the 30% ruling may be applied then covers all foreign postings of 10 days or longer.