The Netherlands has a 30% tax ruling on highly skilled migrant workers, where expats working in the Netherlands can pay less tax for a considerable amount of time.
Since I am living abroad I am wondering if this law also applies to Dutch citizens.
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2 Answers
It seems possible in principle but there are several restrictions. Particularly relevant is the fact that any period of residence in the Netherlands in the past 25 years would be subtracted from the period during which you can benefit from the 30%-rule.
The relevant status is article 10ef of the Uitvoeringsbesluit loonbelasting 1965 (I got the reference from an article on elseviernextens.nl)
Indien de ingekomen werknemer voorafgaand aan de aanvang van de tewerkstelling als ingekomen werknemer door de inhoudingsplichtige, in Nederland is tewerkgesteld of is verbleven, wordt de looptijd verminderd met de perioden van eerdere tewerkstelling en eerder verblijf.
Perioden van eerdere tewerkstelling en eerder verblijf die meer dan vijfentwintig jaar voorafgaand aan de tewerkstelling zijn geëindigd, worden niet in aanmerking genomen.
So having been trained abroad and stayed away for a few years would not be enough, you basically need to have lived elsewhere for more than 17 years to be able to benefit from the rule when coming back to the Netherlands, which probably does not apply to many Dutch people. Also, you should not have lived less than 150 km away from the border in the last 24 months (I mention this because your profile suggests you wouldn't qualify in any case).
This 30% ruling only applies for expats working in the Netherlands. It doesnt apply for Dutch people working abroad. Check if the country you currently work in has special tax rulings for expats.
Good luck!
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1I know, so the question is if a Dutch citizen who has been living abroad for an extensive time, would be considered an expat upon return to the Netherlands– AndraCommented Jan 24, 2017 at 12:19
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@Andra it might be better to ask a new question. As I understand it, your original asks whether the law applies to those living outside of the Netherlands. This late answer appears to respond to that. Your comment now asks whether someone can be considered an expat while in their own country. Correct?– GiorgioCommented Jan 24, 2017 at 15:44
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1@Dorothy I think you have misunderstood the question. The only reasonable reading is that it is asking whether Dutch citizens can benefit from the ruling after they return to the Netherlands. It wouldn't make sense to ask whether it applies when they are living abroad, because they are not subject to any Dutch income tax whatsoever when they are living abroad.– phoogCommented Jan 24, 2017 at 16:56