{"id":51119,"date":"2025-02-13T11:37:00","date_gmt":"2025-02-13T10:37:00","guid":{"rendered":"https:\/\/limes-int.com\/?post_type=dienst&#038;p=51119"},"modified":"2026-05-07T09:41:17","modified_gmt":"2026-05-07T07:41:17","slug":"30-regeling","status":"publish","type":"dienst","link":"https:\/\/limes-int.com\/nl\/dienst\/30-regeling\/","title":{"rendered":"30% ruling (expat ruling)"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1227.2px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:25px;--awb-padding-right:25px;--awb-padding-bottom:25px;--awb-padding-left:25px;--awb-bg-color:rgba(196,190,180,0.15);--awb-bg-color-hover:rgba(196,190,180,0.15);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:15px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:15px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><h3>Salarisverwerking einde looptijd 30%-regeling gedurende loontijdvak<\/h3>\n<\/div><div class=\"fusion-text fusion-text-2\"><p>Het fiscale genietingstijdstip is bepalend of de 30%-regeling mag worden toegepast. Als eenmaal vaststaat dat de 30%-regeling toegepast mag worden, dan komt vervolgens de vraag wat de grondslag van de 30%-vergoeding is.<\/p>\n<p>Onlangs heeft de Kennisgroep Internationaal Belastingrecht IB particulieren een standpunt ingenomen ten aanzien van de toepassing van de 30%-regeling in de loonadministratie wanneer de looptijd van de 30%-regeling gedurende de maand eindigt.<\/p>\n<p><a href=\"https:\/\/limes-int.com\/nl\/global-mobility-tax\/salarisverwerking\/\">Lees hier verder<\/a>.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-no-small-visibility\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"max-width:1227.2px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:15px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:15px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-3\" style=\"--awb-content-alignment:center;\"><h2>Discover our services<\/h2>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_4 1_4 fusion-flex-column fusion-column-inner-bg-wrapper\" style=\"--awb-inner-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:15px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:15px;--awb-spacing-left-large:7.68%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/limes-int.com\/immigration\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-content-boxes content-boxes columns row fusion-columns-1 fusion-columns-total-1 fusion-content-boxes-1 content-boxes-icon-on-top content-left fusion-delayed-animation\" style=\"--awb-hover-accent-color:#fc6b21;--awb-circle-hover-accent-color:#fc6b21;--awb-item-margin-bottom:40px;\" data-animation-delay=\"1000\" data-animationOffset=\"top-into-view\"><div style=\"--awb-backgroundcolor:transparent;\" class=\"fusion-column content-box-column content-box-column content-box-column-1 col-lg-12 col-md-12 col-sm-12 fusion-content-box-hover content-box-column-last content-box-column-last-in-row\"><div class=\"col content-box-wrapper content-wrapper link-area-box icon-hover-animation-pulsate fusion-animated\" data-animationType=\"fadeInDown\" data-animationDuration=\"0.4\" data-animationOffset=\"top-into-view\"><div class=\"heading icon-left\"><h2 class=\"content-box-heading fusion-responsive-typography-calculated\" style=\"--h2_typography-font-size:18px;--fontSize:18;line-height:1.05;\">Immigration advisory and compliance<\/h2><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_4 1_4 fusion-flex-column fusion-column-inner-bg-wrapper\" style=\"--awb-inner-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:15px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:15px;--awb-spacing-left-large:7.68%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/limes-int.com\/en\/legal\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-content-boxes content-boxes columns row fusion-columns-1 fusion-columns-total-1 fusion-content-boxes-2 content-boxes-icon-on-top content-left fusion-delayed-animation\" style=\"--awb-hover-accent-color:#fc6b21;--awb-circle-hover-accent-color:#fc6b21;--awb-item-margin-bottom:40px;\" data-animation-delay=\"1000\" data-animationOffset=\"top-into-view\"><div style=\"--awb-backgroundcolor:transparent;\" class=\"fusion-column content-box-column content-box-column content-box-column-1 col-lg-12 col-md-12 col-sm-12 fusion-content-box-hover content-box-column-last content-box-column-last-in-row\"><div class=\"col content-box-wrapper content-wrapper link-area-box icon-hover-animation-pulsate fusion-animated\" data-animationType=\"fadeInDown\" data-animationDuration=\"0.4\" data-animationOffset=\"top-into-view\"><div class=\"heading icon-left\"><h2 class=\"content-box-heading fusion-responsive-typography-calculated\" style=\"--h2_typography-font-size:18px;--fontSize:18;line-height:1.05;\">Tax + global mobility advisory and compliance<\/h2><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_4 1_4 fusion-flex-column fusion-column-inner-bg-wrapper\" style=\"--awb-inner-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:15px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:15px;--awb-spacing-left-large:7.68%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/limes-int.com\/soc-security\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-content-boxes content-boxes columns row fusion-columns-1 fusion-columns-total-1 fusion-content-boxes-3 content-boxes-icon-on-top content-left fusion-delayed-animation\" style=\"--awb-hover-accent-color:#fc6b21;--awb-circle-hover-accent-color:#fc6b21;--awb-item-margin-bottom:40px;\" data-animation-delay=\"1000\" data-animationOffset=\"top-into-view\"><div style=\"--awb-backgroundcolor:transparent;\" class=\"fusion-column content-box-column content-box-column content-box-column-1 col-lg-12 col-md-12 col-sm-12 fusion-content-box-hover content-box-column-last content-box-column-last-in-row\"><div class=\"col content-box-wrapper content-wrapper link-area-box icon-hover-animation-pulsate fusion-animated\" data-animationType=\"fadeInDown\" data-animationDuration=\"0.4\" data-animationOffset=\"top-into-view\"><div class=\"heading icon-left\"><h2 class=\"content-box-heading fusion-responsive-typography-calculated\" style=\"--h2_typography-font-size:18px;--fontSize:18;line-height:1.05;\">Social security advisory and compliance<\/h2><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_4 1_4 fusion-flex-column fusion-column-inner-bg-wrapper\" style=\"--awb-inner-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:15px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:15px;--awb-spacing-left-large:7.68%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/limes-int.com\/payroll\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-content-boxes content-boxes columns row fusion-columns-1 fusion-columns-total-1 fusion-content-boxes-4 content-boxes-icon-on-top content-left fusion-delayed-animation\" style=\"--awb-hover-accent-color:#fc6b21;--awb-circle-hover-accent-color:#fc6b21;--awb-item-margin-bottom:40px;\" data-animation-delay=\"1000\" data-animationOffset=\"top-into-view\"><div style=\"--awb-backgroundcolor:transparent;\" class=\"fusion-column content-box-column content-box-column content-box-column-1 col-lg-12 col-md-12 col-sm-12 fusion-content-box-hover content-box-column-last content-box-column-last-in-row\"><div class=\"col content-box-wrapper content-wrapper link-area-box icon-hover-animation-pulsate fusion-animated\" data-animationType=\"fadeInDown\" data-animationDuration=\"0.4\" data-animationOffset=\"top-into-view\"><div class=\"heading icon-left\"><h2 class=\"content-box-heading fusion-responsive-typography-calculated\" style=\"--h2_typography-font-size:18px;--fontSize:18;line-height:1.05;\">Payroll advisory and compliance<\/h2><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-6 fusion_builder_column_1_4 1_4 fusion-flex-column fusion-column-inner-bg-wrapper\" style=\"--awb-inner-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:15px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:15px;--awb-spacing-left-large:7.68%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/limes-int.com\/expat-ruling\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-content-boxes content-boxes columns row fusion-columns-1 fusion-columns-total-1 fusion-content-boxes-5 content-boxes-icon-on-top content-left fusion-delayed-animation\" style=\"--awb-hover-accent-color:#fc6b21;--awb-circle-hover-accent-color:#fc6b21;--awb-item-margin-bottom:40px;\" data-animation-delay=\"1000\" data-animationOffset=\"top-into-view\"><div style=\"--awb-backgroundcolor:transparent;\" class=\"fusion-column content-box-column content-box-column content-box-column-1 col-lg-12 col-md-12 col-sm-12 fusion-content-box-hover content-box-column-last content-box-column-last-in-row\"><div class=\"col content-box-wrapper content-wrapper link-area-box icon-hover-animation-pulsate fusion-animated\" data-animationType=\"fadeInDown\" data-animationDuration=\"0.4\" data-animationOffset=\"top-into-view\"><div class=\"heading icon-left\"><h2 class=\"content-box-heading fusion-responsive-typography-calculated\" style=\"--h2_typography-font-size:18px;--fontSize:18;line-height:1.05;\">30% ruling (expat ruling)<\/h2><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-7 fusion_builder_column_1_4 1_4 fusion-flex-column fusion-column-inner-bg-wrapper\" style=\"--awb-inner-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:15px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:15px;--awb-spacing-left-large:7.68%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/limes-int.com\/eor\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-content-boxes content-boxes columns row fusion-columns-1 fusion-columns-total-1 fusion-content-boxes-6 content-boxes-icon-on-top content-left fusion-delayed-animation\" style=\"--awb-hover-accent-color:#fc6b21;--awb-circle-hover-accent-color:#fc6b21;--awb-item-margin-bottom:40px;\" data-animation-delay=\"1000\" data-animationOffset=\"top-into-view\"><div style=\"--awb-backgroundcolor:transparent;\" class=\"fusion-column content-box-column content-box-column content-box-column-1 col-lg-12 col-md-12 col-sm-12 fusion-content-box-hover content-box-column-last content-box-column-last-in-row\"><div class=\"col content-box-wrapper content-wrapper link-area-box icon-hover-animation-pulsate fusion-animated\" data-animationType=\"fadeInDown\" data-animationDuration=\"0.4\" data-animationOffset=\"top-into-view\"><div class=\"heading icon-left\"><h2 class=\"content-box-heading fusion-responsive-typography-calculated\" style=\"--h2_typography-font-size:18px;--fontSize:18;line-height:1.05;\">EOR+<\/h2><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-8 fusion_builder_column_1_4 1_4 fusion-flex-column fusion-column-inner-bg-wrapper\" style=\"--awb-inner-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:15px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:15px;--awb-spacing-left-large:7.68%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/limes-int.com\/dtr\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-content-boxes content-boxes columns row fusion-columns-1 fusion-columns-total-1 fusion-content-boxes-7 content-boxes-icon-on-top content-left fusion-delayed-animation\" style=\"--awb-hover-accent-color:#fc6b21;--awb-circle-hover-accent-color:#fc6b21;--awb-item-margin-bottom:40px;\" data-animation-delay=\"1000\" data-animationOffset=\"top-into-view\"><div style=\"--awb-backgroundcolor:transparent;\" class=\"fusion-column content-box-column content-box-column content-box-column-1 col-lg-12 col-md-12 col-sm-12 fusion-content-box-hover content-box-column-last content-box-column-last-in-row\"><div class=\"col content-box-wrapper content-wrapper link-area-box icon-hover-animation-pulsate fusion-animated\" data-animationType=\"fadeInDown\" data-animationDuration=\"0.4\" data-animationOffset=\"top-into-view\"><div class=\"heading icon-left\"><h2 class=\"content-box-heading fusion-responsive-typography-calculated\" style=\"--h2_typography-font-size:18px;--fontSize:18;line-height:1.05;\">Dutch tax returns<\/h2><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><\/div>\n<\/p>\n","protected":false},"featured_media":49218,"template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"locatie":[115],"type-dienst":[133],"class_list":["post-51119","dienst","type-dienst","status-publish","has-post-thumbnail","hentry","locatie-global","type-dienst-global-mobility-tax-nl"],"acf":[],"_links":{"self":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/dienst\/51119","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/dienst"}],"about":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/types\/dienst"}],"version-history":[{"count":3,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/dienst\/51119\/revisions"}],"predecessor-version":[{"id":58193,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/dienst\/51119\/revisions\/58193"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/media\/49218"}],"wp:attachment":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/media?parent=51119"}],"wp:term":[{"taxonomy":"locatie","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/locatie?post=51119"},{"taxonomy":"type-dienst","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/type-dienst?post=51119"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}