REALISING CROSS-BORDER AMBITIONS
January 2024
Memo | 30% ruling

The 30% ruling is a Dutch tax facility aimed at attracting foreign employees with specific skills or expertise to work in the Netherlands.
The 30% ruling provides a tax-free allowance of a maximum of 30% of the employee’s taxable salary.

Memo | 30% ruling
REALISING CROSS-BORDER AMBITIONS
January 2024