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30% ruling is denied

The 30% ruling is a tax arrangement that needs to be applied for. That implies it can be denied. If the 30% ruling is denied, does that imply you are not getting the 30% ruling?

The 30% ruling is the most favorable tax benefit we have in the Dutch tax system. Check out relevant topics in this blog to read more about the 30% ruling. This ruling is applied for and such application can be denied, but that does not imply you cannot have the ruling, the reason why the ruling is denied determines the action that is to be taken.

30% ruling is a joint request

The 30% ruling is a joint request by both employer and employee. That implies if the employee applies without approval from the employer for this ruling, the ruling is being denied and nothing that can be done about this denial.

A request can be denied based on the location where the employee lived during a 24 month period before arrival. If this should not be an issue, proof that it is not an issue. The same for being attracted from abroad. If that is the reason for denial, proof you have been attracted from abroad.

In case the maximum period has been used according to the Dutch tax office, and you are convinced this is not the case, proof with substance to the Dutch tax office that there is time left in the maximum period to be used.

Appeal a denial

In other words, a denial can be based on not enough information provided in the application. If, however, you have the opinion that the denial is not correct, provide the information and appeal the denial. This ruling is too important to wave it goodbye based on a minor technicality. The 30% ruling team with the tax office is a professional team working with formalities and fed by substance.

If you find trouble with the 30% ruling and your employer is not able to assist you, find the Orange Tax Services team and we will be glad to assist you.

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