legal-advice-amsterdam

Legal advice Amsterdam

Legal advice in Amsterdam needed? WeAreLawyers offers legal and tax advice for expats in the Netherlands.

30% ruling in the Netherlands

The 30% ruling is a tax facility for expats who are working in the Netherlands. Expats are often faced with extra costs (extraterritorial costs), such as housing costs. If all conditions are met, the employer is allowed to grant a tax free allowance, which is considered as a compensation for the extraterritorial expenses. This tax free allowance is set at 30% of the salary which is subject to Dutch payroll tax. This is known as the 30% ruling or the 30% facility.

The 30% ruling can be obtained if the following conditions are met:

there is an employment relationship (employer – employee);
the employee is recruited from abroad or is seconded from abroad. The employee lived in another country than the Netherlands before, i.e. the employee lived more than 150 kilometres from the Dutch border; and
the employee has a specific expertise that is not / barely available on the Dutch employment market.

Exceptions to the conditions mentioned above could apply, in particular for PhD employees. Under specific circumstances it is also possible to apply for the 30% ruling if you start a business in the Netherlands.

Feel free to contact us to discuss the application procedure or if you have any other questions.

Housing deposit

It is common practice that when renting a house, a housing deposit will need to be paid. This protects the owner for any damages caused by the tenant during the rental period. On the commencement date of the rent, the broker or the owner of the house should draw down an inspection report which describes the state of the house. On the end date of the lease, such inspection should take place again. If the house is in the same state, the tenant is entitled to a full refund of the housing deposit. Unfortunately, there are many broker agencies which try to scam expats and do not repay the housing deposit. Our lawyers can start a legal procedure to reclaim your housing deposit.

Agency fees

Scamming also takes place with the so-called agency fees (or: office costs, rental costs etc.). A broker may only charge such fees when the broker is not working for the landlord at the same time, and has actively searched for a house for you. Most of the time, this is not the case. It is very important to read the rental contract and any other documents you are requested to sign very carefully, as the broker could include a provision stating that you requested him to search for an apartment. Our team at WeAreLawyers is happy to review such documents for you.