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• Newsletters Privacy
• • •   Hidden cameras in the workplace
  • •   Tax Authorities violate tenant privacy
  • •   Personal Data Protection Act amended
  • •   ECHR rules against the Netherlands
  • •   Amendments to the Exemption Decree Personal Data Protection Act
  • •   Hacking by the police
  • •   Processing is allowed, notification is mandatory
  • •   In the cloud
  • •   International transfer of personal data
  • •   Is monitoring employee behaviour an infringement of privacy?
  • •   Tax and Customs Administration lax in checking requests for tax data
  • •   Failing to provide information when fines have been imposed will be an offence
  • •   Legislative proposal for amendments to personal data protection
• Update on 2012 Dutch Corporate Tax Proposals
• The Amended 30% Ruling Regime

THE AMENDED 30% RULING REGIME

Under the 30% ruling regime, extra-territorial employees can qualify for a tax-free reimbursement of 30% of their wages. As per January 1, 2012 in order to qualify for this facility, an extra-territorial employee has to meet the following requirements: 

• the employee has to be recruited from abroad (this requirement is not met if the employee has been living in a 150 km radius of the Netherland previous to his arrival in the Netherlands);
• the employee at least earns an annual salary of € 35,000 (to PhD students a € 26,605 salary minimum applies); and
• the expertise that the employee possesses must be scarce on the Dutch labor market.

As per January 1, 2012 the 30% ruling is issued for a 8 year period. After 5 years the Dutch Tax Authority assess whether the employee still meets the requirements.

In the event that an extra-territorial employee has been working or visiting the Netherlands (for a longer period of time) within the previous 25 years, these periods will be deducted from the 8 years maximum. Employees already working in the Netherlands and benefiting from the 30%-ruling before January 1, 2012 may benefit from the 30%-ruling for a maximum period of 10 years. However, they also have to pass the assessment of the new applicable rules after 5 years.