The 30% ruling is a tax incentive for Dutch employees who have a certain expertise that is scarcely available in the Netherlands. The Dutch tax office had the opinion that a dentist is not scarcely available in the Netherlands, hence no 30% ruling were issued to dentists in the past couple of years. In a court case it has been determined that dentists are scarcely available, so the 30% rulings have been granted. Are a you dentist?
If you are and the 30% ruling request has been denied or you have not made a request because you learned that you would not qualify, then we suggest to make a new application for the ruling now. Although you have lost the years from the start of your employment until now, but the years to come under the 30% ruling can still be enjoyed.
Some of the court cases go back to 2011. That implies the payroll from 2011 onwards needs to be updated for the employees who have been granted the 30% ruling due to the court case. Other employees who did not take part in the court case can apply for the ruling, but that ruling will not take effect from the first of the month following the month the 30% ruling application has been made.
We can assist you with the applications at a no cure no pay fixed fee.