What are the benefits?
The 30% ruling has several benefits besides the tax-free salary part. These are some other benefits of the 30% ruling:
- Partial non-resident status
A Dutch tax resident with the 30% ruling can choose to be treated by the Belastingdienst as a partial non-resident taxpayer of the Netherlands. This means that you will be considered as a non-resident taxpayer in Box 2 and 3. For Box 1 income you will still be considered as a resident taxpayer. So, in that case, you don’t have to pay income tax on assets in Box 2 and 3 (besides real estate located in the Netherlands and substantial shareholding in a Dutch BV) when you file the annual income tax return.
- Exchange of foreign driver’s license
Another great benefit of the 30% ruling is the possibility to exchange your foreign driver’s license. In most cases, you have to redo your driver’s license test in order to obtain a Dutch driver’s license. If you have the 30% ruling. It is possible to exchange your foreign driver’s licence for a Dutch license without redoing the test. And even all of your family members at the same address as the holder of the 30% ruling don’t have to redo the test.
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We are happy to help you with all your tax-related questions. Leave your details in our online contact form and we will get in touch to discuss your tax issues. You can also call us on +31 (0)20- 2170120 for a free introduction.