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Dialogic carried out an evaluation of the 30% ruling on behalf of the Ministry of Finance. The 30% ruling allows employers to pay a part of the salary untaxed to certain employees who temporarily work outside their home country. The objectives of the ruling are:
- Attracting employees from abroad with specific expertise that is scarce in the Netherlands;
- Contributing to maintaining the attractiveness and competitiveness of the Dutch business climate; and
- Reducing administrative burdens for both employers and employees.
