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I am working and staying with my wife in the Netherlands. I am thinking of getting a remote job offer. I have a 30% ruling at my current job. Is it possible to enjoy a 30% ruling for remote work too?

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The 30% rule is applicable only to Dutch companies, at least every career change, my new employer had to re-apply for it for me.

And it is possible to do it with a Dutch umbrella company.

  • You mean, a Dutch umbrella company of the company I am working for? – Vinothkumar Raman Mar 21 '18 at 13:54
  • I mean you remote company will make a contract with umbrella company and will pay to it your earnings. And umbrella company then will pay you a taxable salary. – Eugen Martynov Mar 21 '18 at 14:02
  • I don't see how "The 30% rule is applicable only to Dutch companies," follows from "my new employer has to reapply". I also find it rather unlikely that EU rules would allow a rule to only apply to Dutch companies (freedom of movement and all that). Of course, a non-Dutch company may have no clue what the 30% rule is. – Martin Bonner supports Monica Mar 22 '18 at 6:12
  • Interesting answer. However, for instance, Portugal and Spanish do require I am taxable if I am living there.... – Rui F Ribeiro Nov 2 '18 at 11:16
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First of all, you always need to reapply for the 30% ruling when you change employers, no matter if they're Dutch or not.

The conditions of the 30% ruling do not limit its applicability only to Dutch companies or to a Dutch workplace. You just need to "be employed":

U hebt een dienstbetrekking.

https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/internationaal/werken_wonen/tijdelijk_in_een_ander_land_werken/u_komt_in_nederland_werken/30_procent_regeling/voorwaarden_30_procent_regeling/

Also the application form asks for the country of the employer, which it would probably not do if it only applied to Dutch companies.

However, your employer needs to be registered to withhold the income tax from employment in the Netherlands. Foreign companies can do so voluntarily:

De werkgever dient in Nederland te zijn geregistreerd als inhoudingsplichtige voor de loonheffingen. Een buitenlandse werkgever kan zich vrijwillig registreren als inhoudingsplichtige voor de Nederlandse loonheffingen om aan deze voorwaarde te voldoen. Aan deze voorwaarde is ook voldaan als een Nederlandse groepsmaatschappij van de buitenlandse werkgever in plaats van de buitenlandse werkgever is aangewezen als inhoudingsplichtige voor de loonheffingen in Nederland.

https://www.limes-int.nl/30-procent-regeling/

  • 1
    Please mark this answer as correct one. – Eugen Martynov Mar 22 '18 at 21:17

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