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30% scheme alternative for untaxed reimbursement of actual extraterritorial costs
Expats often receive untaxed compensation. This can be cleverly arranged using the 30% scheme. In terms of tax, this scheme is favourable for both the employee and the employer. And it saves the latter having to deal with receipts and invoices. Would you like to know whether the 30% plan applies to your situation? We will answer your questions.
This we promise
- International tax advice for expats (this can also be a director/major shareholder) and employers
- Assistance in requesting permission from the tax authorities if applicable
- Personal contact with an international tax expert who continuously educates himself
Contact with an international tax advisor within 1 working day
30% Scheme for Salaried Employees
Not every expat is eligible for the 30% ruling. The Tax Authorities apply conditions. Expats must, for example:
- bring specific knowledge
- meet a salary standard
- live more than 150 km from the Dutch border in the year prior to the contract
Finally, it is good to know that you may only apply the scheme if there is a decision.
Additional tax benefits for incoming employees
During the term of the 30% scheme, the employee can receive 30% of the salary tax-free. In addition, the expat saves on income tax in Box 2 and Box 3. This is because the incoming employee is 'partially foreign taxpayer': the income in box 1 is taxed as a domestic taxpayer and the income in boxes 2 and 3 as a foreign taxpayer. You must state this explicitly in the tax return. And that is where things tend to go wrong.
Incidentally, the partner can also benefit from the additional advantages. Our tax specialists always look at which distribution produces the optimum result for tax partners.
30% Scheme for posted Dutch nationals
Certain professional groups who temporarily work abroad and remain resident in the Netherlands for tax purposes can benefit from the 30% scheme. This applies to development staff. It also applies to diplomats, military personnel and scientists.
30% scheme for director and major shareholders
A director and major shareholder can be an extraterritorial employee if he/she is employed by his/her own private limited company. As a result, a director and major shareholder can sometimes claim the 30% ruling. He must however have been recruited from abroad.
Does the untaxed reimbursement of international school fees fall under the 30% scheme?
The untaxed reimbursement for the education of school-age children is separate from the 30% scheme. Expats may receive a tax-free reimbursement for schooling costs from their employer provided:
- it is an international school or
- to be a regular school that meets a set of conditions
For example, we support the
30% Scheme
Curious about our working method?
You can only give good advice if you know the ins and outs of the situation. At least, that is what we think. That is why we always meet our clients. This can be by phone or at our office.
This is what you can expect when you hire our help for the 30% settlement.
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Facts and figures about Habermehl
Over 1,000 individuals, businesses and international clients rely on us for tax advice
Customers rate our services and services with a: 4.7 out of 5 (source: Google)
In addition to (international) tax specialists, our team consists of lawyers, payroll administrators and assistant accountants.
Quality guaranteed: we are a member of the Dutch Association of Tax Advisers
Assistance required for the 30% control?
The fact is that the 30% scheme changes quite frequently. The same applies to the situation of employees, especially in times of crisis like now with the coronavirus. If you engage us, you can avoid making mistakes with, for example, the term, the three-month requirement or other relevant rules and obligations. Call or email us and we will talk further.
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What can we help you with?
You can reach us at (035) 628 5753 or info@habermehl.tax. Do you prefer us to contact you? Fill in your details and we will contact you as soon as possible.
