What does the 30% ruling mean?
In employment, the employer can reimburse the extraterritorial costs of the employee tax-free. To be able to do this the employee must hand over all the receipts and the employer must check and approve them. This can lead to a lot of work, especially if more employees are in a similar situation. To make it easier employers and employees can request the tax office (foreign tax office in Heerlen) to grant the 30% ruling to the employee for his activities for the employer. This way the employer can, once granted, pay out a tax-free allowance of (roughly said) 30% of the salary of the employee. Verder lezen →