![](https://data.maglr.com/3351/issues/36338/637893/assets/media/cce0ec8f3f3b7c6a76910639e4174dd68dee2cf9f5aa8af0d329c9b8b03d7ead.png)
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
![](https://data.maglr.com/3351/issues/36338/637893/assets/media/cce0ec8f3f3b7c6a76910639e4174dd68dee2cf9f5aa8af0d329c9b8b03d7ead.png)
REALISING CROSS-BORDER AMBITIONS
January 2024
![](https://data.maglr.com/3351/issues/36338/637893/assets/media/980e282caa19ac96f0d324faa270cd4b5369731756d124fda577a13b7a7862ea.jpg)