In order to qualify for the 30% ruling, employees must have specific expertise, among other things. This condition is fulfilled if the taxable salary during the term of the 30% ruling continuously meets the salary criterion.
For 2020, the taxable salary must exceed EUR 38,347 or EUR 29,149 for employees with a qualifying master’s degree and who are younger than 30 years of age.
The condition is checked by the Dutch Tax Authorities through the 2020 payroll information provided. If it would appear that the condition is not fulfilled the 30% ruling will be withdrawn with retroactive effect and can no longer be applied.
We therefore strongly recommend to check before the end of the year whether employees with a 30% ruling still meet the applicable salary criteria for 2020.