One of the conditions to qualify for the 30%-ruling is that the employee has a specific expertise. This condition is met if his/her annual taxable salary exceeds a certain level as prescribed by law.
One should be aware that this condition must be met continuously.
For 2014, the required minimum taxable salary is set at EUR 36,378 and at EUR 27,653 for employees younger than 30 years old with a Master Degree. This condition will be checked automatically by the Dutch tax authorities through the 2014 payroll information provided. If this condition is not met, the 30%-ruling will be withdrawn with retroactive effect and can no longer be applied.
Therefore, we advise to check, before the end of 2014, if the employees who are eligible to the 30%-ruling, still meet the applicable 2014 salary requirement.
