Netherlands 30% Ruling Application Checklist 2025

Dutch 30% Ruling Application Checklist for 2025

The Dutch 30% ruling remains a powerful tax advantage for highly skilled migrants. Use this checklist to streamline your 2025 application and avoid delays with the Belastingdienst.

Eligibility Confirmation

• Recruited from outside the Netherlands and relocated within 24 months of hire.
• Meet the taxable salary threshold of €46,660 (after applying the 30% reduction).
• Possess specific expertise not readily available in the Dutch labour market.
• Hold valid residence and work permits (often via the Highly Skilled Migrant scheme).

Document Preparation

Gather employment contracts, proof of former residence (utility bills, tax returns), CV highlighting expertise, and signed application forms. Ensure documents demonstrate continuous residence more than 150 km from the Dutch border before relocation.

Application Timeline

Submit the joint employer-employee application within four months of employment start date to ensure retroactive benefits. Late submissions reduce tax-free allowances.

Payroll Implementation

Once approved, update payroll systems to apply the 30% allowance, adjust withholding tax, and report reimbursements under the WKR. Maintain records of ruling decisions and expiry dates (maximum five years).

Secondary Benefits

Approved employees can exchange a foreign driving licence without re-testing, and opt to be treated as partial non-residents for Box 2/3 taxation, reducing wealth tax exposure.

Monitoring Obligations

Review salary thresholds annually and notify the Belastingdienst of employment changes. When switching employers, reapply within three months to transfer the ruling.

Tip: Coordinate with immigration counsel and payroll administrators to synchronise residency permits, salary levels, and ruling applications.