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At the request of the Ministry of Finance, Dialogic evaluated the 30% ruling. The 30% ruling allows employers to designate a part of the salary as a tax-free reimbursement to certain employees who temporarily work outside their home country. The objectives of the ruling are: (1) attracting employees from abroad with specific expertise that is scarce in the Netherlands; (2) contributing to maintaining the attractiveness and competitiveness of the Dutch business climate; and (3) reducing administrative burdens for employers and employees.
This report estimates that the 30% ruling is an effective and efficient scheme. We believe that some adjustments could have a positive effect on the effectiveness, efficiency, and/or appropriateness of the fixed-rate: (1) shortening the duration to five or six years; (2) increasing the 150 km limit; (3) reducing the fixed-rate for incomes above €100,000.
Read more about the research on NOS and in Het Financieele Dagblad or download the research report.