The 30% rule may apply if you:
The 30% rule is an allowance for extraterritorial expenses: the extra costs an employee incurs when coming to work in the Netherlands from abroad. For example, travel and relocation costs may be incurred or living expenses may be more expensive than in the original country.
This tax benefit can sometimes also be applied when you are already working in the Netherlands but are posted abroad for a longer period.
Moving to the Netherlands
If you move from abroad for a job at Radboud University, you may be eligible for the 30% tax facility. The 30% tax facility is an allowance for the extra costs you incur when you come to work in the Netherlands. This is the so-called reimbursement for extraterritorial expenses. By applying the 30% tax ruling you exchange 30% of your original salary for a tax-free allowance. Under this ruling, Radboud University is permitted to pay out 30% of your income as a tax-free allowance for a maximum of five years.
You will be eligible for the 30% tax facility if:
- You were based at least 150 km from the Dutch border for 16 out of the 24 months prior to your employment at Radboud University, and;
- You possess specific expertise that is rarely available or is not available in the Dutch labour market, and;
- You have been recruited from abroad.
If you comply with these conditions, your HR officer may begin the application process with the Belastingdienst (Dutch Tax Authorities). The final decision regarding your eligibility for the 30% tax facility lies with the Dutch Tax Authorities. You can read more about the 30% tax ruling on the website of the Dutch Tax Authorities.
Going abroad for a longer period of time
If you are already taking advantage of the 30% tax facility
If you are already taking advantage of the 30% tax facility, you can continue to take advantage of this tax benefit while you are working abroad for Radboud University.
There is, however, one condition that stipulates that you continue to pay payroll tax in the Netherlands while you are working abroad. This is because the moment you are subjected to the taxation system of another country, the 30% tax facility will cease to apply.
If you have not yet taken advantage of the 30% tax facility
As an academic staff member who is employed by Radboud University and who has not yet taken advantage of the 30% tax facility, you can make use of the ruling during a temporary period abroad but only under certain conditions.
The requirement here is that your placement is for at least 45 days within a one-year period. This placement should also involve:
- Scientific practice or the provision of education in an EU country, or
- A placement in Africa, Asia, Central or South America or selected Eastern European countries.
The tax benefit will only apply to the actual periods that you spend abroad. Provide your personnel officer with the correct information about these periods (see the information under the previous heading) so that it can be taken into account in the salary calculation.
Applying for the 30% tax facility
Applications for and changes to the 30% tax facility are normally handled by the Human Resources (HR) staff member from your faculty or institute. This staff member will provide advice, implement the ruling and pass the information on to Salary Administration.