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I am an expat living in The Netherlands and I have the 30% ruling. I have savings in my home country and I have already paid all applicable taxes on them. The amount in consideration is about EUR 40k.
What taxes will I have to pay if I were to transfer this amount to my savings account in the Netherlands, apart from bank transfer and currency conversion fees?
You will not need to pay any taxes to the Dutch tax office for this money so long as you continue to qualify for the 30% ruling and choose to file as a partial non-resident while having the 30% ruling.
In the Netherlands, savings and investments are taxed under "box 3". The tax you pay is a percentage of the amount saved and invested.
With the 30% ruling, you can choose to be treated as a partial non-resident for tax purposes. If you choose this option, you are treated as a non-resident for box 3 taxes: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/internationaal/werken_wonen/tijdelijk_in_een_ander_land_werken/u_komt_in_nederland_werken/partiele_buitenlandse_belastingplicht/
For non-residents, the box 3 tax only applies to certain assets that are physically located in the Netherlands such as vacation houses. For non-residents, it does not apply to savings or investments in securities or mutual funds regardless of whether they are in the Netherlands or not. See here: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/internationaal/fiscale_regelingen/buitenlandse-belastingplicht/welke_gegevens_vult+u_in_uw_aangifte_in/bezittingen_box3/
