Recent cases on qualification of the Dutch 30% ruling
Recently, Dutch Courts decided that employees – recruited from abroad – should be able to prove their specific expertise that is scarce or absent in the Dutch labor market in order to apply for a tax credit (30% ruling). Talent alone is not enough to get the 30% ruling.
Outline of 30% ruling
The 30% ruling is a tax credit for: 1. employees recruited from abroad (incoming employees) who have specific expertise that is scarce or absent in the Dutch labor market, and 2. expats (outgoing employees). Qualifying employees can get a tax-free allowance of maximum 30% of the sum of wages and compensation for extraterritorial costs (mostly extra costs for housing outside the country of origin). In addition, school fees may be reimbursed. The duration of the 30% ruling has a maximum of 8 years.
Talent alone is not enough: expertise is needed
On November 1st, the Court of Den Bosch decided that the 30% ruling requires both talent and experience. In this case, a young football player from Belgium did not qualify for the 30% ruling when joining a Dutch league club, since he didn’t have the expertise in a league of a similar level.
Prove of the scarcity of expertise
On November 15th, the Dutch Supreme Court decided that a German dentist applies for the 30% ruling since he has the specific expertise which is scarce enough in The Netherlands. The scarcity of the expertise in The Netherlands was proven by reports on the significant need for foreign dentists.
Need a specialist?
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For an expat moving to the Netherlands, getting the right direction is very important. It's important that one knows which steps and direction to take. Linda is an exceptionally talent counselor, her advice has helped me land a job within a week of coming to the Netherlands. I am grateful for her mentoring and look forward to a great working relationship in the future.
Dr. Hrishiraj S | Clinical Research & Affairs Manager
Together Abroad provided expert advice on personal branding including developing a top-notch, market-aware CV, highly tailored job applications, and approach strategies with potential employers in the Netherlands. Furthermore, I found them be highly knowledgeable in key related fields such as recruitment strategy, immigration law, contracts, labor agreements, and (un)employment benefits. I would recommend Together Abroad to anyone who needs professional help with transitioning to a new career.
A. Aboufirass | Structural Engeer
Linda is a big mind. She thinks about things that the rest normally overlook. The insight she has about the dutch job market can only be achieved through years of experience and persistence.
Her business savvy is complemented by her mastery of understanding the client's needs and requirements. For my career I could say, she was the “Mary Poppins”, who guided me through thick and thin and helped me to land a career in the Netherlands
S. Bhattacharjee | FP&A Manager
If you are going to enlist the services of a "Career Coach" look no further. The only person you want in your corner is Linda van Orsouw. As an expat, you absolutely want to work with a highly skilled and knowledgeable professional who knows their way around the Dutch career/employment/job market. Linda assisted me in writing and positioning my CV, helped me organize and prioritize my list of opportunities, coached me through mock interviews and was there when I got offered a senior position only 2 months later. When asked I will only refer to Linda and "Togetherabroad".
Mr. C. Joubert
Lead Workplace Strategy Consultant
Mr. C. Joubert
Lead Workplace Strategy Consultant