9. Application for the 30% ruling
This series addresses the most relevant topics regarding the 30 percent ruling. In this post: How do you apply for the 30% ruling?
To obtain the 30% ruling, an application form should be filed with the Dutch tax authorities. To apply the ruling from the start of the Dutch employment or assignment, the application for the 30% ruling must be filed within a period of four months after the commencement date of the employment. If the application is filed after this four month period, the 30% ruling will be granted as per the first day of the month following the month in which the application has been filed (no retroactive effect).
To apply for the 30% ruling with the Dutch tax authorities, the following information is required:• A copy of the employment contract (with the aforementioned addendum) or a pay slip;
- If applicable (for Masters younger than 30): a confirmation of the University that the employee is regarded as a Master, University doctorate/doctor (if the lower salary norm is applicable).
- If applicable (researchers and physicians in practice): proof of research institution or educational institution
- Substantial proof that the employee resided more than 150 km from the Dutch borders in more than 16 of the 24 months prior to the Dutch employment. Examples include:
– rental /property lease contract
– government documentation on official (de-)registration
– utility bills
– bank statements showing (place of) transactions
– telephone bills with detailed history of calls
– other information such as employment contract, pay slips, employer statements, proof of memberships, copy of resident state tax return or local tax bills and assessment
- Please note that the salary norm will only be marginally assessed upfront whether this norm is met. The Dutch tax authorities may, afterwards, (based on payroll or income tax return data) assess if the salary norm is met or not. If not, then the 30% ruling could not have been applied resulting in retroactive collection of taxes. The Dutch tax authorities may require proof that certain conditions are met, such as residence position in the aforementioned 24 month period, required university title for decreased salary level, etc.