Whilst the Dutch tax authorities will consider each application on its own merits, there are three basic conditions that need to be met for the ruling to be granted:

1. That the skills required to fulfil the position are not widely available from within The Netherlands and the contractor can demonstrate that he/she has the required skill sets, and in most cases a degree or professional qualifications.

2. that the level of remuneration reflects this

3. that he/she did not obtain the position whilst either living or working in The Netherlands.

In this regard the 30% ruling is very beneficial to any potential long-term contractor in The Netherlands as it effectively reduces the top rate of Dutch wage tax to below 37%. TCP is able to give quotations based on individual circumstances.

Should the 30% allowance not be granted, actual expenses for double housing and travel may be claimed by the contractor

In this regard it is very beneficial to any potential long-term contractor in The Netherlands as it effectively reduces the top rate of Dutch wage tax to below 37%. TCP is able to give quotations based on individual circumstances. Should the 30% allowance not be granted actual expenses for double housing and travel can be claimed.

Contractors need to obtain a Sofi (N.I.) number before taking up employment in The Netherlands. As part of our service TCP BV will arrange for an appointment for the contractor at the local Labour office and take the contractor to the labour office and assist with the completion of the necessary forms