In International Mobility News volume 6, PwC informs you in detail on the final wording of the amendments of the 30% ruling for inbound employees.

Amendments per 2012:
Following our previous News Letters, the amendments to the 30% ruling can be summarized as follows:
1. The ‘specific expertise' requirement is based upon a salary norm;
2. The maximum duration period is reduced to 8 years. The 30% ruling ends if the conditions to the ruling are not met anymore;
3. The look back period of the ‘reduction rules', that reduce the duration of the 30% ruling by previous periods of stay and/or work in the Netherlands, is extended to 25 years;
4. Employees that have lived within a 150 km radius from the Dutch borders in at least 2/3rd of 24 months prior to Dutch employment will no longer be considered as inbound employees;
5. Relief of the condition of recruitment from abroad for university doctorates.
Below we inform you in more detail on the above-mentioned amendments, the transitional rules and some further minor changes and clarifications.

Download International Mobility News volume 6