Applying for the 30% Ruling in the Netherlands: A Step-by-Step Guide for Expats

Overview of the Application Process

The application for the 30% ruling is a joint effort between the expat employee and their Dutch employer. The employer is typically responsible for submitting the application to the Belastingdienst. The process involves confirming eligibility, gathering specific documents, and submitting the official form within a strict deadline.

For a detailed understanding of the eligibility criteria, please refer to our dedicated article: 30% Ruling Eligibility Criteria in the Netherlands.

Key Requirements Before Applying

Before starting the application, ensure you and your employer meet these fundamental requirements:

• Eligibility Check: Confirm you meet all the strict criteria, including the salary norm, recruitment from abroad, and the 150-kilometer rule.
• Valid Employment Contract: You must have signed a formal employment contract with a Dutch employer. The contract should clearly state the agreed gross salary.
• BSN (Citizen Service Number): You must be registered in the Dutch municipal personal records database (BRP) and have a BSN. This is typically done soon after arrival.

Gathering Necessary Documents

The following documents and information are typically required for the application:

• Copy of Passport: For the employee.
• Copy of Residence Permit (if applicable): For non-EU/EEA nationals.
• Employment Contract: A copy of the signed contract between the employee and the Dutch employer.
• Proof of Recruitment from Abroad: Documents showing you were hired from outside the Netherlands (e.g., job offer letter, correspondence with recruiters, evidence of prior residence outside the 150km zone).
• Proof of Residence outside 150km zone: Documentation proving your residence outside the 150km radius for the required period (e.g., rental contracts, utility bills, tax statements from your previous country).
• Diplomas (for reduced salary norm): If applying under the reduced salary norm for highly educated individuals under 30, a copy of your Master's degree diploma is required.

Submitting the Application: The Role of Your Employer

The application is made using a specific form called 'Verzoek loonheffingen 30%-regeling'. While you as the employee provide most of the personal details, your employer must complete the employer-specific sections and officially submit the application.

1. Complete Employee Section: Fill in your personal details, previous residence history, and sign the form.
2. Employer Completes Employer Section: Your employer fills in their company details and details about your employment. They must also confirm that your expertise is scarce and that the salary norm is met.
3. Submission: The employer submits the completed form, along with all supporting documents, to the Belastingdienst. This is typically done digitally or by mail.

When to Apply: Strict Deadlines

There is a critical deadline for submitting the 30% ruling application:

• The application must be submitted within 4 months of your first working day in the Netherlands.
• If the application is submitted within this 4-month window, the ruling can be granted retroactively from your first working day.
• If the application is submitted after the 4-month deadline, the ruling will only apply from the first day of the month following the submission date, meaning you will miss out on the benefits for the initial period.

The Belastingdienst Decision

After submission, the Belastingdienst will review the application and documents. This process can take several weeks or even a few months.

• Approval: If approved, you will receive a decision letter ('beschikking') confirming that you are eligible for the 30% ruling and stating its duration. Your employer can then apply the ruling to your salary.
• Rejection: If rejected, the letter will explain the reasons. You may have the option to appeal the decision.