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Qualifying Master Degree – 30%-ruling

Employees wanting to qualify for the 30%-ruling based on the lower salary criterion of more than EUR 28.125 per annum (2017), must be younger than 30 years and need to have a qualifying Master Degree.

The Dutch Tax Authorities use a list -evaluated by NUFFIC- with qualifying and non-qualifying Master Degrees. If a Master Degree does not qualify the 30% ruling may still be applicable, however, based on the higher salary criterion of more than EUR 37.000 per annum (2017).

In case of a so-called ‘change of employer’ 30% ruling application, it will need to be verified (again) -based on the updated list- whether the employee has a qualifying Master Degree.

By |2017-04-11T07:45:07+00:00April 11th, 2017|Geen categorie, Geen categorie @en|