Managing director / shareholder and the 30% ruling
Owning the shares in the company where you work, makes you a managing director shareholder. At the same time you
1016 CS Amsterdam
Lines close at 4pm
Our office hours
Owning the shares in the company where you work, makes you a managing director shareholder. At the same time you
Working on an oil rig within the Netherlands territory makes you an employee subject to Dutch social premiums and income
The 30% ruling is a tax incentive for Dutch employees who have a certain expertise that is scarcely available in
The 30% ruling is granted to you when certain criteria are met. When granted, then you can use the ruling
The 30% ruling can only be granted to you if you are being employed. In case that you are the
Within Europe nations do their best to attract skilled workers from abroad and in order to have them chose for
The 30% ruling is the tax benefit that makes expats come to the Netherlands. 30% of the gross taxable income
Who qualifies for the 30% ruling? The 30% ruling is a facility the Dutch tax office provides to employees that
The 30% ruling implies that 30% of the gross income is exempted from wage tax and social premiums if certain
The 2024 income tax return can be filed starting from February 1 next. We will be pleased to assist you.
For deeper coverage of various Dutch tax topics, download one of our White Papers from the menu.