When you come to work in the Netherlands, you may make extra costs, the so-called extraterritorial costs. Your employer is allowed to provide you with a tax-free allowance for the extraterritorial costs you have. Your employer is also allowed to pay 30% of your wage tax-free, including allowances. This ruling is known as the 30% ruling. It is not necessary to prove possible allowances.
In this information brochure, we explain the 30% tax ruling.
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