30% ruling specific expertise
One of the requirements for being entitled to the ruling tax free allowance is that your have specific expertise. Expertise that is not or barely available on the Dutch employment market. You meet this requirement if:
- your salary is at least € 52.699 including the 30% ruling allowance per year (2016) or,
- you are under the age of 30, in possession of a Master degree and your salary is at least € 40.059 including the 30% ruling allowance per year (2016) or,
- your work in the Netherlands involves conduction scientific research. No minimum salary requirement here.
This article is related to the second requirement ‘’you are under the age of 30, in possession of a master degree and your salary is at least € 40.059’’.
Not under the age of 30 anymore?
The moment you become 30 years old you need to check whether you still meet the salary requirement and therefore your employer should take into account the 30 ruling.
An important reference moment is the first day of the month after you became 30 years old. From that moment your salary needs to be at least € 52.699 (including the 30% ruling allowance) per year in stead of the € 40.059 (including the 30% ruling) allowance per year.
The year you become 30 years old your salary must be calculated pro rata. That implies that if you become 30 years on June, the lower income requirement is applicable until June and the general (higher) income requirement is applicable from July onwards. The reserved part of the holiday allowance, year bonus or 13th month is also included as long as the amount and payment was already determined by that time.
Orange Tax Services
We have extensive experience with this ruling. We will be able to explain how you can keep the 30% ruling. The salary needs to meet the minimum required income. If not, you loose the 30% ruling on the first day after the month you became 30 years old. Once you have lost the ruling it is gone for ever.
My name is Soumaya Touzani and I am the 30% ruling expert within Orange Tax Services