30% rule
The 30% rule is a tax-deduction for foreigners who are employed in the Netherlands and who are specialists in their field of which we do not have enough in the Netherlands. It is meant to alliviate the extra cost of moving to the Netherlands.
Foreigners are assumed to have a higher cost of living than the locals. For example, they are disadvantaged when trying to find reasonably priced accommodation. These extra expenses are known as extraterritorial expenses and can be off-set by a special tax facility. Either the actual expenses can be reimbursed or a fixed allowance of 30% of the expatriate's salary can be paid tax-free. The latter option is known as the 30% ruling.
To find out more about the possibilities of this tax-deduction rule for you, contact your local HRM-person or contact the Tax Office:
Belastingdienst/Particulieren/Ondernemingen Buitenland
Postbus 2865
6401 DJ Heerlen
+31 (0)55 538 53 85
30% rule and driving license
Does the 30% rule apply to you? This will help you when you have to change your foreign driving license for a Dutch driving license. For many countries when you have to change the driving license from you home country to a Dutch license, you are required to take a Dutch driving exam. However, when you can show an original decision from the Tax Office that the 30% rule applies to you, this requirement does not apply to you. You can change your driving license without having to do any tests.
(source: Regeling omwisseling niet-Nederlandse rijbewijzen, article 2 junto article 8 lid 2 sub b Wet op de loonbelasting 1964)
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