{"id":43234,"date":"2014-11-27T16:46:01","date_gmt":"2014-11-27T15:46:01","guid":{"rendered":"https:\/\/limes-int.com\/dutch-tax-authorities-investigate-30-ruling-salary-norm\/"},"modified":"2014-11-27T16:46:01","modified_gmt":"2014-11-27T15:46:01","slug":"dutch-tax-authorities-investigate-30-ruling-salary-norm","status":"publish","type":"post","link":"https:\/\/limes-int.com\/nl\/dutch-tax-authorities-investigate-30-ruling-salary-norm\/","title":{"rendered":"Dutch Tax Authorities investigate 30%-ruling salary norm"},"content":{"rendered":"<p class=\"p1\"><span class=\"s1\">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.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">One should be aware that this condition must be met continuously.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">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 If this condition is not met, the 30%-ruling will be withdrawn with retroactive effect and can no longer be applied.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">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.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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  [&#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-43234","post","type-post","status-publish","format-standard","hentry","category-general"],"acf":[],"_links":{"self":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/43234","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=43234"}],"version-history":[{"count":0,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/43234\/revisions"}],"wp:attachment":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/media?parent=43234"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/categories?post=43234"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/tags?post=43234"},{"taxonomy":"hf_cat_post","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/hf_cat_post?post=43234"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}