{"id":43207,"date":"2013-07-29T06:34:53","date_gmt":"2013-07-29T04:34:53","guid":{"rendered":"https:\/\/limes-int.com\/dutch-tax-authorities-investigate-30-ruling-2012-salary-norm\/"},"modified":"2013-07-29T06:34:53","modified_gmt":"2013-07-29T04:34:53","slug":"dutch-tax-authorities-investigate-30-ruling-2012-salary-norm","status":"publish","type":"post","link":"https:\/\/limes-int.com\/nl\/dutch-tax-authorities-investigate-30-ruling-2012-salary-norm\/","title":{"rendered":"Dutch tax authorities investigate 30%-ruling 2012 salary norm"},"content":{"rendered":"<p>One of the conditions to qualify for the 30%-ruling is that the employee has special skills or expertise. That is deemed to be the case if the taxable salary exceeds \u20ac35,000 for 2012 and \u20ac35,770 for 2013. For certain groups of employees a lower salary norm applies.<\/p>\n<p>The Dutch Tax Authorities actively investigate whether this condition is fulfilled. If the salary does not exceed the threshold the 30%-ruling will be withdrawn with retroactive effect to January 1, 2012 or the later start date of the 30%-ruling.<\/p>\n<p>In many cases this can be avoided by increasing the taxable wage and reducing the 30%-allowance with the same amount. For this change of salary it is, however, required that the application of the 30%-ruling is correctly worded in the employment contract or in the addendum thereto.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>One of the conditions to qualify for the 30%-ruling is that the employee has special skills or expertise. That is deemed to be the case if the taxable salary exceeds \u20ac35,000 for 2012 and \u20ac35,770 for 2013. For certain groups of employees a lower salary norm applies. The Dutch Tax  [&#8230;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[72],"tags":[],"hf_cat_post":[],"class_list":["post-43207","post","type-post","status-publish","format-standard","hentry","category-general"],"acf":[],"_links":{"self":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/43207","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/comments?post=43207"}],"version-history":[{"count":0,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/43207\/revisions"}],"wp:attachment":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/media?parent=43207"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/categories?post=43207"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/tags?post=43207"},{"taxonomy":"hf_cat_post","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/hf_cat_post?post=43207"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}