Zakelijk, Arbeid, Schade
Particulier
I am a 25-years old Swede moving to the Netherlands. I am being offered a job contract at a Dutch company with a yearly gross salary of 42.000 €.
As I am under 30-years old, I should be applicable for the 30% ruling. However, there is a risk that I won't graduate before starting the job but after a month or two. I am studying electrical engineering in a University in Sweden and will receive a degree of Master's of Science. In order to receive the 30% tax incentive, do I have to have a Master's degree when starting at the company? I know that the contract should have a mention of 30% ruling and it is possible to apply the ruling after four month of starting at the company. If I start at the company in March and graduate in May, would I be applicable for the ruling if the application was filed in May or June after graduation? Or is my only chance in the 30% ruling to graduate before moving to the Netherlands?
Thank you!
Important is to know if your salary is gross salary or net salary.
If the salary is gross you have to pay tax. The Company will arange this. Thereafter is it possible To make arangements and appointments with the Company.
I am willing to read the laborcontract, if you want to.
If you have any furhter questions, please do ask.
"In order to receive the 30% tax incentive, do I have to have a Master's degree when starting at the company?" YES, as you are under 30, but you need a master-degree.
"If I start at the company in March and graduate in May, would I be applicable for the ruling if the application was filed in May or June after graduation?" Yes. As from your day of graduation (master).
You may file your request (together with your employer) before your first working day , but not later than the 4th month after your first working day.
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/themaoverstijgend/programmas_en_formulieren/verzoek-loonheffingen-30-regeling-2017