Published on: 15 March 2012
As you may know the 30%-ruling has been changed considerably since January 1, 2012. One of the changes concerns the introduction of a salary criterion of EUR 35,000 (excluding 30%-allowance). This does however not imply that the “original” gross salary should be EUR 50,000 to qualify for the 30%-ruling. After all, the tax-free allowance under the 30%-ruling is only a maximum. It is also permitted to reimburse a lower percentage tax-free. As an example, if the “original” gross salary is EUR 40,000 and the 30%-allowance is limited to only EUR 5,000, the salary criterion is still met. In this situation the employee may qualify for the 30%-ruling provided that the other conditions have been met.
If you have any questions on the above, please feel free to contact us.