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I currently reside in the US, I will be moving to work in Amsterdam. Before I got the job offer, I have applied for orientation year visa. I got a positive decision today. If I enter Netherlands using MVV for orientation visa, does 30% tax exempt ruling not apply?

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This webpage from the Netherlands Tax & Customs Administration explains the scheme:

30% facility for incoming employees

If you come to work in the Netherlands, you are possibly confronted with extra costs, so-called extraterritorial costs. Your employer may grant you a free (untaxed) reimbursement for the extraterritorial costs that you incur. Your employer may also provide you with 30% of your wage, including reimbursement, tax-free. This facility is known as the 30%-facility. For this, it is not necessary to prove that expenses have been incurred.

Conditions

You need our permission to apply the facility. To obtain this, you and your employer should submit an application. You are eligible for this allowance if you meet a number of conditions.

The Conditions page cited above contains this text:

Conditions 30% facility

The 30% facility applies to you if you were recruited outside of the Netherlands or seconded from a country other than the Netherlands to work in the Netherlands. Conditions including the following will apply to making use of the 30% facility with effect from 1 January 2012:

  • You have an employment relationship.
  • You are recruited from another country by your employer, or you are sent from another country to your employer.
  • Of the 2 years before your 1st working day in the Netherlands, you lived outside the Netherlands for more than 16 months, at a distance of more than 150 kilometres from the Dutch border. More information about this [i.e., the distance requirement] can be found under: You live more than 150 kilometres away from the Dutch border.
  • You have specific expertise that is not or is only barely available on the Dutch employment market.
  • You have a valid decision.

In effect, this is a 30% reduction in your NL income tax liability. Nothing in any of these pages requires you to have entered the Netherlands on any specific type of visa or entry permission. It does, however, require you and your employer to apply, meet the conditions, and be approved.

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